Company: DKI
Filing Date: 2025-04-25
Form Type: DRSLTR
Source: 0001641172-25-006137
Chunk: 3

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRSLTR
Chunk 3
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 communications, as defined in Rule 405 under the Securities Act that you, or    
 anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether 
 or not they retain copies of the communications.                                                                                     |

Response:In response to the Staff’s comment, the Company respectfully submits that there were no written communications, as defined in Rule 405 under the Securities Act, that we, or anyone authorized to do so on our behalf, were presented to potential investors in reliance on Section 5(d) of the Securities Act.

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Please contact the undersigned at +1 (310) 728-5129 if you have any questions with respect to the response contained in this letter.

| Sincerely,         |
| /s/                
 Lawrence S. Venick |
| Lawrence           
 Venick             |
| Partner            |

cc: Hong Zhifang