Company: DAAQ
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001213900-25-024221
Chunk: 3

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-03-14
Form: CORRESP
Chunk 3
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 value after this offering (assuming no exercise of the underwriters’ over-allotment option) by               
 $150,000,000 because holders of up to approximately 100% of your public shares may redeem their shares.                                       |

| ● | On page F-11, you state that although the                                                                                             
 Company did not specify a maximum redemption threshold, its charter provides that the Company will not redeem its Public Shares in an 
 amount that would cause its net tangible assets (shareholder’s equity) to be less than $5,000,001.                                    |

Please revise your filing to address these and other related inconsistencies. Your revisions should clarify if you do or do not have a redemption restriction such that you cannot redeem the public shares in an amount that would cause your net tangible assets to be less than $5,000,001.

: The Company acknowledges
the comments of the Staff and has revised the disclosure on pages 107, F-8 and F-11.

| 10. | We note that one of your calculations assumptions is that no ordinary shares and convertible equity                                        
 or debt securities are issued in connection with additional financing in connection with an initial business combination. Please expand    
 your disclosure to highlight that you may need to do so as you intend to target an initial business combination with a target company      
 whose enterprise value is greater than you could acquire with the net proceeds of the offering and the sale of private placement warrants, 
 as stated on page 66 of your prospectus.                                                                                                   |

: The Company acknowledges
the comments of the Staff and has revised the disclosure on page 105.

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United States Securities
and Exchange Commission

March 14, 2025

Please do not hesitate to
contact Elliott Smith at (212) 261-6847 of Perkins Coie LLP with any questions or comments regarding this letter.

| Best regards,        |
| /s/ Perkins Coie LLP |

| cc: | Peter Ort, Digital Asset Acquisition Corp. |

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