Company: DAAQ
Filing Date: 2025-04-24
Form Type: CORRESP
Source: 0001213900-25-034930
Chunk: 0

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-04-24
Form: CORRESP
Chunk 0
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<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, N.E.

Washington, D.C. 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:

Digital Asset Acquisition
Corp. hereby withdraws its prior acceleration request, dated April 23, 2025, with respect to its Registration Statement on Form S-1 (File
No. 333-284776).

Please call Elliott Smith
of Perkins Coie LLP at (212) 261-6847 should you require further information.

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

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

| cc: | Elliott Smith, Perkins Coie 
 LLP                         |