Company: DKI
Filing Date: 2025-04-25
Form Type: DRSLTR
Source: 0001641172-25-006137
Chunk: 0

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRSLTR
Chunk 0
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|                         | Lawrence         
 Venick           |                |
| Partner                 |                  |                |
| 2206-19                 
 Jardine House           | Direct           | +852.3923.1188 |
| 1                       
 Connaught Place Central | Main             | +852.3923.1111 |
| Hong                    
 Kong, SAR               | Fax              | +852.3923.1100 |
|                         | lvenick@loeb.com |                |

<div align='center'>Via EDGAR</div>

April 25, 2025

Ms. Marion Graham /Mr. Jeff Kauten

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

| Re: | DarkIris                           
 Inc.                               
 Draft                              
 Registration Statement on Form F-1 
 Submitted                          
 March 17, 2025                     |
|:----|:-----------------------------------|
|     | CIK                                
 No. 0002058584                     |

Dear: Ms. Marion Graham and Mr. Jeff Kauten

As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated April 15, 2025 from the Securities and Exchange Commission (the “ Commission”) in which the staff of the Commission (the “ Staff”) commented on the above-referenced Draft Registration Statement on Form F-1 (the “ Form F-1”). We have submitted an amendment No. 1 to the Draft Registration Statement on Form F-1 (the “ Amendment”) in response to the Staff’s comments.

For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.

Draft Registration Statement on Form F-1

Conventions Which Apply to this Prospectus, page ii

| 1. | We                                                                                                                                    
 note that you exclude Hong Kong and Macau from your definition of “PRC” or “China” for the purpose of your                            
 registration statement. Please revise to remove the exclusion of Hong Kong and Macau from such definition. Clarify that all the legal 
 and operational risks associated with having operations in the People’s Republic of China (PRC) also apply to operations in           
 Hong Kong and Macau. In this regard, ensure that your disclosure does not narrow risks related to operating in the PRC to mainland    
 China only. Where appropriate, you may describe PRC law and then explain how