Company: DAAQ
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001213900-25-024221
Chunk: 2

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-03-14
Form: CORRESP
Chunk 2
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129 and 167.

| 6. | Please revise this section or include a new section within the Summary under an appropriate subcaption                                   
 to provide a more comprehensive discussion regarding whether you have any plans to seek additional financing and how such financings may 
 impact unaffiliated security holders, as required by Item1602(b)(5) of Regulation S-K. In this regard, we note your disclosures that you 
 intend to target businesses with enterprise values that are greater than you could acquire with the net proceeds of this offering and    
 the sale of the private placement warrants, as stated on page 66.                                                                        |

: The Company acknowledges
the comments of the Staff and has revised the disclosure on pages 46-48.

<div align='center'>2</div>

United States Securities and Exchange Commission

March 14, 2025

| 7. | Please revise your dilution disclosure on pages 99 to 101 to also include the tabular dilution disclosure                 
 you have provided on the outside front cover page of the prospectus. Reference is made to Item 1602(c) of Regulation S-K. |

: The Company acknowledges
the comments of the Staff and has revised the disclosure on page 106-107.

| 8. | We note all of the column headings are labeled as "With Over-Allotment" in the table on page                                    
 100. Please revise to ensure that the column headings are properly labeled as "With Over-Allotment" or "Without Over-Allotment" 
 for each redemption scenario in the table.                                                                                      |

: The Company acknowledges
the comments of the Staff and has revised the disclosure on page 107.

| 9. | We note inconsistent disclosure throughout in your filing with respect to whether or not you cannot                                    
 redeem the public shares in an amount that would cause your net tangible assets to be less than $5,000,001. For example purposes only, 
 we noted:                                                                                                                              |

| ● | On page 64, you disclose that your amended                                                                     
 and restated memorandum and articles of association will not provide a specified maximum redemption threshold. |

| ● | Your tabular disclosure on page 100 indicates                                                                                                 
 you have assumed $140,162,387 as the amount paid for redemptions in your maximum redemption scenario. This tabular disclosure in inconsistent 
 with your narrative disclosure on page 101, which states that for purposes of presenting the maximum redemption scenario, you have reduced    
 your pro forma net tangible book