Company: DAAQ
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001213900-25-024221
Chunk: 0

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-03-14
Form: CORRESP
Chunk 0
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| Perkins Coie LLP            
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March 14, 2025

VIA EDGARUnited States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction
100 F Street NE
Washington, D.C. 20549

| Attention: | Pearlyne Paulemon |

Jeffrey Gabor

Jennifer Monick

Jeffrey Lewis

| Re: | Digital Asset Acquisition Corp.    
 Registration Statement on Form S-1 |
|     | Submitted February 7, 2025         
 File No. 333-284776                |

Ladies and Gentlemen:

On behalf of our client, Digital
Asset Acquisition Corp., a Cayman Islands exempted company (the “”), we are writing to submit the Company’s
responses to the comments of the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission
(the “”) with respect to the above-referenced Registration Statement on Form S-1 (the “”),
contained in the Staff’s letter dated March 6, 2025 (the “”).

The Company has filed via
EDGAR Amendment No. 1 to the Registration Statement (“”), which reflects the Company’s responses
to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter
is printed below in bold and is followed by the Company’s response. All page references in the responses set forth below refer to
page numbers in the Amendment No. 1. Capitalized terms used but not defined herein have the meanings set forth in the Amendment No. 1.

United States Securities and Exchange Commission

March 14, 2025

| 1. | Please clearly state that there may be actual or potential material conflicts of interest between the         
 sponsor, its affiliates, or promoters; and purchasers in the offering. See Item 1602(a)(5) of Regulation S-K. |

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

| 2. | We note that your sponsor transferred 25,000 founder shares and 10,000 founder shares to each of your                                       
 independent directors and to each of your advisors. When discussing the amount