Company: DKI
Filing Date: 2025-08-05
Form Type: CORRESP
Source: 0001641172-25-022210
Chunk: 0

Company: DarkIris Inc.
Filing Date: 2025-08-05
Form: CORRESP
Chunk 0
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<div align='center'>DarkIris Inc.

Unit D1, 2/F, Kingdom Power Commercial Building

32-36 Des Voeux Road West

Sheung Wan, Hong Kong</div>

August 5, 2025

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-1004

Attn: Marion Graham and Jeff Kauten

| Re: | DarkIris                        
 Inc.                            
 Registration                    
 Statement on Form F-1           
 Initially                       
 Filed June 13, 2025, as amended |
|:----|:--------------------------------|
|     | File                            
 No. 333-288004                  |

Pursuant to Rule 461 under the Securities Act of 1933, as amended, DarkIris Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on August 7, 2025, or as soon as thereafter practicable.

| Very                                              
 truly yours,                                      |
| /s/                                               
 Hong Zhifang                                      |
| Hong                                              
 Zhifang                                           |
| Director,                                         
 Chief Executive Officer and Chairman of the Board |

| cc: | Loeb       
 & Loeb LLP |
|     | Robinson   
 & Cole LLP |