Company: DKI
Filing Date: 2025-04-25
Form Type: DRSLTR
Source: 0001641172-25-006137
Chunk: 2

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRSLTR
Chunk 2
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 Company has added relevant disclosures on page 55 of the Amendment.

Business

Our Products, page 60

Response:In response to the Staff’s comment, the Company has added definition of “Myth of the Floating Sky” on page ii and material information related to the “Myth of the Floating Sky” on page 66 of the Amendment.

Our Major Suppliers, page 67

| 7. | We                                                                                                                                   
 note that you depend on a small number of suppliers and that four suppliers accounted for 48%, 12%, 12%, and 12% of your total cost  
 of revenue for the fiscal year ended September 30, 2024 and that three suppliers accounted for 50%, 19%, and 13% of your cost of     
 revenue for the fiscal year ended September 30, 2023. Please revise here to identify your largest supplier and disclose the material 
 terms of any material agreements with this supplier. See Item 3.D and Item 4.B of Form 20-F. Additionally, please file any material  
 agreements as exhibits. Refer to Item 601(b)(10)(ii)(B) of Regulation S-K.                                                           |

Response: :Supplier A, an operator of a third-party publishing channel, is our largest supplier for the year ended September 30, 2024. The Company has added relevant disclosures on page 69 of the Amendment. End-users, i.e. mobile game players, place purchase orders with us through third-party publishing channels, being the major suppliers concerned. The cost of revenue generated from our major suppliers represents a percentage of such purchase, and is the aggregate of cost of revenue derived from such purchases from a pool of end-users for the years concerned. Although the continuous relationships with our suppliers are important to our operation, our business is not substantially dependent on particular purchase through which our end-users place. We believe we are not required to file the agreements with our major suppliers, under Item 601(b)(10)(ii)(B) of Regulation S-K.

Principal Shareholders, page 92

| 8. | Please                                                                                                                            
 revise to identify the natural person or persons who exercise the voting and/or dispositive powers with respect to the securities 
 owned by Vertex International Capital Ltd and Topbest International Capital Ltd.                                                  |

Response:In response to the Staff’s comment, the Company has added the relevant disclosures on page 92 of the Amendment.

General

| 9. | Please                                                                                                                               
 supplementally provide us with copies of all written