United States securities and exchange commission logo





                          August 31, 2021

       Stanton E. Ross
       Chief Executive Officer
       Digital Ally, Inc.
       15612 College Blvd.
       Lenexa, KS 66219

                                                        Re: Digital Ally, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed August 24,
2021
                                                            File No. 333-259018

       Dear Mr. Ross:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Thomas
Jones at 202-551-3602 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              David E. Danovitch,
Esq.