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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

Date
August 1, 2024
Author
DIGITAL ALLY
Form
CORRESP
Company
KUSTOM ENTERTAINMENT, INC.

Letter

DIGITAL ALLY, INC.

Marshall Drive

Lenexa, KS 66215

July 30, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

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.

Show Raw Text
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