Correspondence 0001493152-25-026874 from KUSTOM ENTERTAINMENT, INC. (KUST)
KUSTOM ENTERTAINMENT, INC.
Date: Dec. 9, 2025 · CIK: 0001342958 · Accession: 0001493152-25-026874
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291795
Letter
DIGITAL ALLY, INC.
College Blvd.
Overland Park, KS 66211
December 9, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
F St., NE
Washington, D.C. 20549
RE: Digital Ally, Inc. (the “Company”)
File No. 333-291795
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, December 11, 2025, at 5:00 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.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling Joseph Segilia at 212-660-3027.
Very
truly yours,
DIGITAL
ALLY, INC.
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DIGITAL
ALLY, INC.
6366
College Blvd.
Overland
Park, KS 66211
December
9, 2025
VIA
EDGAR
U.S.
Securities and Exchange Commission
100
F St., NE
Washington,
D.C. 20549
RE:
Digital
Ally, Inc. (the “Company”)
File
No. 333-291795
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, December 11, 2025, at 5:00 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.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling Joseph
Segilia at 212-660-3027.
Very
truly yours,
DIGITAL
ALLY, INC.
By:
/s/
Stanton E. Ross
Stanton
E. Ross
Chief
Executive Officer