Company: DAAQ
Filing Date: 2025-04-01
Form Type: CORRESP
Source: 0001213900-25-027322
Chunk: 0

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-04-01
Form: CORRESP
Chunk 0
---
| Perkins Coie LLP            
 1155 Avenue of the Americas 
 22nd Floor                  
 New York, NY 10036-2711     | T. +1.212.262.6900 
 F. +1.212.977.1649 
 perkinscoie.com    |

April 1, 2025
VIA EDGARUnited States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction
100 F Street NE
Washington, D.C. 20549

Attention: Pearlyne Paulemon

Jeffrey Gabor

Jennifer Monick

Jeffrey Lewis

| Re: | Digital Asset Acquisition Corp.                       
 Amendment No. 1 to Registration Statement on Form S-1 
 Filed March 14, 2025                                  |
|:----|:------------------------------------------------------|
|     | File No. 333-284776                                   |

Ladies and Gentlemen:

On behalf of our client, Digital Asset Acquisition Corp., a Cayman Islands exempted company (the “ Company”), we are writing to submit the Company’s responses to the comments of the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “ Staff”) with respect to the above-referenced Amendment No. 1 to Registration Statement on Form S-1 (the “ Registration Statement”), contained in the Staff’s letter dated March 26, 2025 (the “ Comment Letter”).

The Company has filed via EDGAR Amendment No. 2 to the Registration Statement (“ Amendment No. 2”), which reflects the Company’s responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below in bold and is followed by the Company’s response. All page references in the responses set forth below refer to page numbers in the Amendment No. 2. Capitalized terms used but not defined herein have the meanings set forth in the Amendment No. 2.

Amendment No.1 to Registration Statement on Form S-1

Our Sponsor, page 5

| 1. | We                                                                                                                                     
 note your response and revisions to prior comment 2. We also note that your sponsor transferred 25,000 Class B ordinary shares to each 
 of your independent director nominees (for an aggregate of 75,000 Class B ordinary shares). However, the compensation table here and   
 on page 120 reflect 40,000 Class B ordinary shares. Please revise for consistency or advise.