Digital Ally (DGLY) 8-K Changes in Registrant's Certifying Accountant

McGladrey & Pullen, LLP

4801 Main St., Suite 400, Kansas City, MO  64112-2543

O 816.753.3000 F 816.751.1890

www.mcgladrey.com

April 6, 2010

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549-7561

Commissioners:

We have read Digital Ally, Inc.’s statements included under Item 4.01 of its Form 8-K filed on April 6, 2010 and we agree with such statements concerning our firm.

Sincerely,

McGladrey & Pullen, LLP

McGladrey & Pullen, LLP is a member firm of RSM International –

an affiliation of separate and independent entities.