Company: DKI
Filing Date: 2025-04-25
Form Type: DRSLTR
Source: 0001641172-25-006137
Chunk: 1

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRSLTR
Chunk 1
---
 law in Hong Kong and Macau differs from PRC law and      
 describe any risks and consequences to the company associated with those laws.                                                        |

Response:In response to the Staff’s comment, the Company has amended the definition of “PRC” or “China” on page ii and amended relevant disclosures throughout the Amendment. The Company has also described how law in Hong Kong differs from PRC law where appropriate, and addressed the related risks and consequences to the company associated with those laws throughout the Amendment.

Prospectus Summary, page 1

| 2. | We                                                                                                                                
 note your statement that you “have not . . . independently verified” publications conducted by third party market research        
 companies, and investors are “cautioned not to give undue weight to such data and estimates.” Such statement may imply            
 an inappropriate disclaimer of liability for such third-party information. Please revise to remove any implication that investors 
 are not entitled to rely on information in your registration statement.                                                           |

Response:In response to the Staff’s comment, the Company has amended page iii of the Amendment.

Risk Factors

We will be a “controlled company” within the meaning of the Nasdaq Stock Market Rules, page 43

| 3. | Please                                                                                                                       
 briefly describe the corporate governance requirements that you will not be required to comply with as a controlled company. |

Response:In response to the Staff’s comment, the Company has added relevant disclosures on page 43 of the Amendment.

Management’s Discussion and Analysis of Financial Condition and Results of Operations, page 50

| 4. | We                                                                                                                                
 note your reference on page 21 that you “track certain performance metrics, including the number of active and paying gameplayers 
 of [y]our games.” Please revise to include a discussion of your key operating metrics that management uses to manage the business 
 and that would be material to investors. Refer to Section III.B of SEC Release No. 33-8350.                                       |

Response:In response to the Staff’s comment, the Company has added relevant disclosures on pages 50, 51 and 52 of the Amendment.

Capital Needs, page 52

| 5. | Please                                                                                                                             
 revise to separately analyze your ability to generate and obtain adequate amounts of cash to meet your requirements and your plans 
 for cash in the long-term (i.e., beyond the next 12 months). Refer to Item 5.B. of Form 20-F.                                      |

Response:In response to the Staff’s comment, the