Company: DAAQ
Filing Date: 2025-04-24
Form Type: CORRESP
Source: 0001213900-25-035032
Chunk: 0

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-04-24
Form: CORRESP
Chunk 0
---
<div align='center'>Digital Asset Acquisition Corp.

174 Nassau Street, Suite 2100

Princeton, New Jersey 08542</div>

April 24, 2025

VIA EDGAR

Pearlyne Paulemon

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-3233

| Re: | Digital Asset Acquisition Corp.    
 Registration Statement on Form S-1 
 Filed February 7, 2025, as amended |
|:----|:-----------------------------------|
|     | File No. 333-284776                |

Dear Ms. Paulemon:

Pursuant to Rule 461 of the
rules and regulations promulgated under the Securities Act of 1933, as amended, Digital Asset Acquisition Corp. respectfully requests
that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m.
Eastern Time on April 28, 2025, or as soon thereafter as practicable.

Please call Elliott Smith
of Perkins Coie LLP at (212) 261-6847 to provide notice of the effectiveness of the Registration Statement.

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

| Very truly yours, |                                             |
| By:               | /s/ Peter Ort                               |
| Name:             | Peter Ort                                   |
| Title:            | Principal Executive Officer and Co-Chairman |

cc: Elliott Smith, Perkins Coie LLP

<div align='center'>[Signature Page to Acceleration Request]</div>