Company: DAAQ
Filing Date: 2025-04-24
Form Type: CORRESP
Source: 0001213900-25-034932
Chunk: 0

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-04-24
Form: CORRESP
Chunk 0
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VIA EDGAR

Cohen & Company Capital Markets,

a division of J.V.B. Financial Group

3 Columbus Circle, 24th Floor

New York, New York 10019

April 24, 2025

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Digital Asset Acquisition Corp. |

Registration Statement on Form S-1

Registration File No. 333-284776

Ladies and Gentlemen:

On April 23, 2025, pursuant to Rule 461 under the
Securities Act of 1933, as amended (the “Act”), we, as representative of the several underwriters, had joined in the request
of Digital Asset Acquisition Corp. (the “Company”) for acceleration of the effective date of the above-named Registration
Statement on Form S-1, as amended, so that it becomes effective at 4:00 PM, Eastern Time, on April 24, 2025 or as soon thereafter as practicable,
or at such other time as the Company or its outside counsel, Perkins Coie LLP, may orally request via telephone call that such Registration
Statement be declared effective. By this letter we hereby respectfully withdraw our acceleration request dated April 23, 2025.

<div align='center'>[Signature Page Follows]</div>

| Very truly yours, |                                                                       |                          |
| By:               | Cohen & Company Capital Markets, a division of J.V.B. Financial Group |                          |
| By:               | /s/ Jerry Serowik                                                     |                          |
|                   | Name:                                                                 | Jerry Serowik            |
|                   | Title:                                                                | Senior Managing Director |

<div align='center'>[Signature Page to Underwriters’ Withdrawal of Acceleration Request]</div>