# EDGAR Filing Document

**Accession Number:** 0002000640
**File Stem:** 0000000000-25-009596
**Filing Date:** 2025-9
**Character Count:** 3601
**Document Hash:** 08081afebd799b7d0bc22be762c61748
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009596.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0000000000-25-009596

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250905

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Damon Inc.
- **CENTRAL INDEX KEY:** 0002000640
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTORCYCLES, BICYCLES & PARTS [3751]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A1
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 024-12643

**BUSINESS ADDRESS:**
- **STREET 1:** 704 ALEXANDER STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6A 1E3
- **BUSINESS PHONE:** 4087022167

**MAIL ADDRESS:**
- **STREET 1:** 704 ALEXANDER STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6A 1E3

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Grafiti Holding Inc.
- **DATE OF NAME CHANGE:** 20231109
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-066644

## Text-Extract

```

                                                           September 5, 2025

Dom Kwong
Chief Executive Officer
Damon Inc.
4601 Canada Way, Suite #402
Burnaby, British Columbia, Canada, V5G 4X7

       Re: Damon Inc.
           Amendment No. 1 to Offering Circular on Form 1-A
           Filed on August 26, 2025
           File No. 024-12643
Dear Dom Kwong:

     We have reviewed your amended offering statement and have the following
comments.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe a comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your offering statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note
otherwise, any references to prior comments are to comments in our August 5,
2025 letter.

Amendment No. 1 to Form 1-A
General

1.     We note your response to prior comment 1 and reissue in part. Please
revise your risk
       factor and other disclosure to also discuss the forums selection
provision found in
       your subscription agreement.
Cover Page

2.     Please revise your cover page to disclose the maximum offering amount
for all of the
       shares you are seeking to qualify, including the aggregate value of the
bonus shares.
       Please refer to note to paragraph (a) of Rule 251 of Regulation A.
 September 5, 2025
Page 2
3.     Please revise your table on the cover page to include all of the
securities offered by
       the company, including the bonus units and the value of the securities
purchased in
       the offering.
Part I
Item 4. Summary Information Regarding the Offering and Other Current or
Proposed
Offerings, page I-4

4.     Please revise the amounts entered into Part I, Item 4 to reflect the
aggregate amount of
       shares you are seeking to qualify, including the bonus shares and common
shares
       underlying the units.

       Please contact Sarah Sidwell at 202-551-4733 or Erin Purnell at
202-551-3454 with
any questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing
cc:   Michael Shannon

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._