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SEC Company Response from DIGITAL ALLY, INC. (KUST) (CIK 0001342958) (KUST) — Apr 12, 2017

DIGITAL ALLY, INC. (KUST) (CIK 0001342958)
Date: April 12, 2017 · CIK: 0001342958 · Accession: 0001493152-17-003779

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File numbers found in text: 333-217119

Date
April 12, 2017
Author
By
Form
CORRESP
Company
DIGITAL ALLY, INC. (KUST) (CIK 0001342958)

Letter

Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549 Attention: Larry Spirgel, Assistant Director Re: Request for Effectiveness for Digital Ally, Inc. Registration Statement on Form S-3 (File No. 333-217119)

Dear Mr. Spirgel:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Digital Ally, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 5:00 P.M. (EDT) on Friday, April 14, 2017, or as soon thereafter as possible.

In connection with this request, the Registrant acknowledges that:

1. Should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2. The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

3. The Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of such effectiveness by a call or email to me at (913) 232-5349 tom.heckman@digitalallyinc.com, and that the effectiveness also be confirmed in writing. Thank you.

Sincerely yours,
DIGITAL ALLY, INC.

Show Raw Text
CORRESP
1
filename1.htm

DIGITAL
ALLY, INC.

9705
Loiret Blvd.

Lenexa,
KS 66219

 April
                                         12, 2017

BY
EDGAR

Division
of Corporation Finance

United
States Securities and Exchange Commission

100
F Street, NE

Washington,
D.C. 20549

    Attention:
    Larry
    Spirgel, Assistant Director

    Re:
    Request
    for Effectiveness for Digital Ally, Inc.

    Registration
    Statement on Form S-3 (File No. 333-217119)

Dear
Mr. Spirgel:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Digital Ally, Inc. (the “Registrant”) hereby requests acceleration
of the effectiveness of the above-referenced Registration Statement to 5:00 P.M. (EDT) on Friday, April 14, 2017, or as
soon thereafter as possible.

In
connection with this request, the Registrant acknowledges that:

    1.
    Should
    the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant
    to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect
    to the filing;

    2.
    The
    action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not
    relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    3.
    The
    Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
    the Commission or any person under the federal securities laws of the United States.

We
request that we be notified of such effectiveness by a call or email to me at (913) 232-5349 tom.heckman@digitalallyinc.com,
and that the effectiveness also be confirmed in writing. Thank you.

    Sincerely yours,

    DIGITAL ALLY, INC.

    By:
    /s/
    Thomas J. Heckman

    Thomas
    J. Heckman

    Chief
    Financial Officer and Secretary