# EDGAR Filing Document

**Accession Number:** 0001944212
**File Stem:** 0001641172-25-015170
**Filing Date:** 2025-6
**Character Count:** 3190
**Document Hash:** b8f63bdc1ae3d15401e982c267bbf0b3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-015170.hdr.sgml**: 20250822

**ACCESSION NUMBER**: 0001641172-25-015170

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250616

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DT Cloud Acquisition Corp
- **CENTRAL INDEX KEY:** 0001944212
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 30 ORANGE STREET
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** WC2H 7HF
- **BUSINESS PHONE:** 44 7918725316

**MAIL ADDRESS:**
- **STREET 1:** 30 ORANGE STREET
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** WC2H 7HF

**DT Cloud Acquisition Corporation**

June 16, 2025

**<u>VIA EDGAR</u>**

Ms. Bonnie Baynes<br> Ms. Angela Connell

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

Washington, DC 20549

**DT Cloud Acquisition Corporation**<br> **Form 10-K for the Fiscal Year Ended December 31, 2024**<br> **File No. 001-41967**<br>

Dear Ms. Baynes and Ms. Connell:

DT Cloud Acquisition Corporation (the "**Company**", "**we**", "**us**" or "**our**") hereby transmits its response to the letter received from the staff (the "**Staff**") of the U.S. Securities and Exchange Commission (the "**Commission**"), dated May 15, 2025, regarding its annual report on Form 10-K filed on March 27, 2025 (the "**Annual Report**"). For ease of reference, we have repeated the Commission's comment in this response letter. Disclosure changes made in response to the Staff's comment will be incorporated in the amendment No.1 to Form 10-K to be filed with the Commission (the "**Form 10-K/A**").

<u>Form 10-K for the Fiscal Year Ended December 31, 2024</u>

<u>Exhibits</u>

1. We
 note that both your Sections 302 and 906 officer certifications contain several errors, including
 reference to a company other than the Company and signatures of individuals whom are not
 the Company's officers. Further, the Section 302 certifications provided as Exhibits
 31.1 and 31.2 omit the required language in paragraph 4(b) and in the introductory part of
 paragraph 4 referring to your internal controls over financial reporting. Please filed an
 amended Form 10-K in its entirety and include corrected certifications that conform exactly
 to the language set forth in Item 601(b)(31) of Regulation S-K.

<u>Response</u>: In response to the Staff's comment, the Company has revised the relevant exhibits.

\* \* \*

The Company acknowledges that the Company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the Staff.

We thank the Staff for its review of the foregoing. If you have questions or further comments, please forward them by electronic mail to Mr. Guojian Chen at <u>guojian.chen@infinity-star.com</u>.

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| |
|:---|
| Very truly yours, |
| */s/ Guojian Chen* |
| Guojian Chen |
| Chief Executive Officer, Chief Financial Officer and Director |

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