Company: DAAQ
Filing Date: 2025-04-01
Form Type: CORRESP
Source: 0001213900-25-027322
Chunk: 1

Company: Digital Asset Acquisition Corp.
Filing Date: 2025-04-01
Form: CORRESP
Chunk 1
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Response: The Company acknowledges the comments of the Staff and has revised the disclosure on pages 6 and 120.

United States Securities and Exchange Commission

April 1, 2025

Dilution, page 106

| 2. | We                                                                                                                                    
 note your response to prior comment 9 and your revisions to your tabular dilution disclosure on the outside front cover page and page 
 106. In the column for maximum redemption, please revise the amount for the difference between adjusted NTBVPS and offering price for 
 clerical accuracy.                                                                                                                    |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on page 106.

Notes to Financial Statements

Note 1. Description of Organization, Business Operations and Going Concern, page F-7

| 3. | We                                                                                                                                   
 note your response to prior comment 9 indicates you revised the disclosure on page F-8. We were unable to located revised disclosure 
 on page F-8, and we note you continue to state on page F-8 that "[t]he Company will proceed with a Business Combination only if      
 the Company has net tangible assets of at least $5,000,001..." Please revise to remove this disclosure, or advise.                   |

Response: The Company acknowledges the comments of the Staff and has revised the disclosure on page F-3.

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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. |