Company: DKI
Filing Date: 2025-08-05
Form Type: CORRESP
Source: 0001641172-25-022213
Chunk: 0

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

437 Madison Ave., 27th Floor

New York, NY 10022</div>

August 5, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Marion Graham and Jeff Kauten

| Re: | DarkIris Inc. (the “Company”)                  |
|     | Registration Statement on Form F-1, as amended |
|     | File No. 333-288004                            
 Request for Acceleration of Effectiveness      |

Ladies and Gentlemen:

Pursuant to Rule 461 of the
General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities
Act”), US Tiger Securities, Inc., as the representative of several underwriters of the offering, hereby joins the request of the
Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on
August 7, 2025 at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

Pursuant to Rule 460 of the
General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we wish to advise you that we will take
reasonable steps to secure adequate distribution of the Preliminary Prospectus dated July 29, 2025, to underwriters, institutional investors,
dealers and others prior to the requested effective time of the Registration Statement.

We have complied and will
continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

| Very truly yours,         |                   |
| US Tiger Securities, Inc. |                   |
| /s/ Jack Ye               |                   |
| Name:                     | Jack Ye           |
| Title:                    | Managing Director |