Correspondence 0001493152-23-015934 from KUSTOM ENTERTAINMENT, INC. (KUST)
KUSTOM ENTERTAINMENT, INC.
Date: May 9, 2023 · CIK: 0001342958 · Accession: 0001493152-23-015934
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271358
Letter
Digital Ally, Inc.
Marshall Drive
Lenexa, Kansas 66215
May 9, 2023
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Washington, D.C. 20549
Re: DIGITAL ALLY, INC.
Registration Statement on Form S-3, as amended
File No. 333-271358
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Digital Ally, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Thursday, May 11, 2023, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.
The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed sale of the securities specified in the Registration Statement by the Registrant.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling David E. Danovitch at (212) 660-3060, or in his absence, Joseph E. Segilia at (212) 660-3027. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Danovitch via email at ddanovitch@sullivanlaw.com and Joseph E. Segilia at jsegilia@sullivanlaw.com.
Sincerely,
/s/
Stanton E. Ross
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Digital
Ally, Inc.
14001
Marshall Drive
Lenexa,
Kansas 66215
May
9, 2023
Via
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
Washington,
D.C. 20549
Re:
DIGITAL
ALLY, INC.
Registration
Statement on Form S-3, as amended
File
No. 333-271358
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Digital Ally,
Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”)
take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”)
so as to become effective on Thursday, May 11, 2023, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.
The
Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934,
as amended, as they relate to the proposed sale of the securities specified in the Registration Statement by the Registrant.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling David
E. Danovitch at (212) 660-3060, or in his absence, Joseph E. Segilia at (212) 660-3027. We also respectfully request that a copy of the
written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Danovitch via email
at ddanovitch@sullivanlaw.com and Joseph E. Segilia at jsegilia@sullivanlaw.com.
Sincerely,
/s/
Stanton E. Ross
Stanton
E. Ross
Chairman
of the Board, Chief Executive Officer
cc:
David
E. Danovitch, Esq., Sullivan & Worcester LLP
Joseph
E. Segilia, Esq., Sullivan & Worcester LLP