SEC Company Response from DIGITAL ALLY, INC. (KUST) (CIK 0001342958) (KUST) — Oct 5, 2018
DIGITAL ALLY, INC. (KUST) (CIK 0001342958)
Date: Oct. 5, 2018 · CIK: 0001342958 · Accession: 0001493152-18-014146
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File numbers found in text: 333-227664
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CORRESP
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DIGITAL
ALLY, INC.
9705
Loiret Blvd.
Lenexa,
KS 66219
October
5, 2018
BY
EDGAR
Division
of Corporation Finance
United
States Securities and Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Attention:
Joshua
Shainess, Division of Corporation Finance
Re:
Request
for Effectiveness for Digital Ally, Inc.
Registration
Statement on Form S-3 (File No. 333-227664)
Dear
Mr. Fischer:
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 Tuesday, October 9, 2018, 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