Company: DAAQ
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001213900-25-024221
Chunk: 1

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-03-14
Form: CORRESP
Chunk 1
---
 of compensation received or to be received, as required      
 by Item 1602(a)(3) of Regulation S-K, please include any compensation paid or to be paid to or securities issued or to be issued to sponsor 
 affiliates and promoters and the price paid. Please also revise the tables on pages 5 and 112. See Item 1602(b)(6) of Regulation S-K        |

: The Company
acknowledges the comments of the Staff and has revised the disclosure on the cover page as well as pages 6, 24, 44, 68, 85, 114, 120-121,
163 and 166.

| 3. | In your compensation table here and on page 112, please revise to include the antidilution adjustment                                      
 of the founder shares. Please also revise the table to reflect that in addition to your sponsor, independent directors, advisors, or their 
 respective affiliates may be paid a finder’s fee, advisory fee, consulting fee or success fee, as referenced on page 38. Lastly,           
 please revise the table to reflect that in addition to the sponsor, an affiliate of the sponsor may be paid a salary or fee in connection  
 with the business combination. See Item 1602(b)(6) and Item 1603(a)(6) of Regulation S-K.                                                  |

: The Company acknowledges
the comments of the Staff and has revised the disclosure on pages 6 and 120.

| 4. | We note your disclosure on page 19 that 7,500,000 warrants will be outstanding after this offering                                     
 and the private placement. We further note your note (5) on page 19 indicates there will be 2,500,000 public warrants. Such amounts do 
 not appear to be consistent with the terms of the transaction. Please revise the number of warrants for accuracy.                      |

: The Company acknowledges
the comments of the Staff and has revised the disclosure on page 21.

| 5. | Please disclose your plans if you do not consummate a de-SPAC transaction within 24 months, including                                  
 whether there are any limitations on the number of extensions, including the number of times, and the consequences to the SPAC sponsor 
 of not completing an extension of this time period. See Item 1602(b)(4) of Regulation S-K.                                             |

: The Company acknowledges
the comments of the Staff and has revised the disclosure on pages 16, 31, 103,