Correspondence 0001493152-24-029640 from KUSTOM ENTERTAINMENT, INC. (KUST)
KUSTOM ENTERTAINMENT, INC.
Date: July 30, 2024 · CIK: 0001342958 · Accession: 0001493152-24-029640
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File numbers found in text: 333-280994
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CORRESP
1
filename1.htm
DIGITAL
ALLY, INC.
14001
Marshall Drive
Lenexa, KS 66215
July
30, 2024
VIA
EDGAR
U.S.
Securities and Exchange Commission
100
F St., NE
Washington,
D.C. 20549
RE:
Digital Ally, Inc. (the “Company”)
File No. 333-280994
Registration Statement on Form S-1
Ladies
and Gentlemen:
Pursuant
to Rule 461 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, August 1, 2024, at 4:15 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.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling Aaron
Schleicher at 212-660-3034.
Very truly yours,
DIGITAL ALLY,
INC.
By:
/s/ Stanton
E. Ross
Stanton E. Ross
Chief Executive Officer