CORRESP Filing
KUSTOM ENTERTAINMENT, INC.
Date: June 25, 2025 · CIK: 0001342958 · Accession: 0001641172-25-016440
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284448
Letter
DIGITAL ALLY, INC.
College Blvd.
Overland Park, KS 66211
June 25, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
F St., NE
Washington, D.C. 20549
RE: Digital Ally, Inc. (the "Company")
File No. 333-284448
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 Friday, June 27, 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.
Show Raw Text
CORRESP 1 filename1.htm DIGITAL ALLY, INC. 6366 College Blvd. Overland Park, KS 66211 June 25, 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. 333-284448 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 Friday, June 27, 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