SEC Company Response from DoubleDown Interactive Co., Ltd. (DDI) (CIK 0001799567) (DDI) — Aug 26, 2021
DoubleDown Interactive Co., Ltd. (DDI) (CIK 0001799567)
Date: Aug. 26, 2021 · CIK: 0001799567 · Accession: 0001193125-21-257561
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-258032
Letter
DOUBLEDOWN INTERACTIVE CO., LTD.
13F, Gangnam Finance Center
152, Teheran-ro Gangnam-gu
Seoul 06236, Republic of Korea
August 26, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Mr. Larry Spirgel
Ms. Kathryn Jacobson
Mr. Robert Littlepage
Mr. Jeff Kauten
Re: DoubleDown Interactive Co., Ltd.
Registration Statement on Form F-1 (File No. 333-258032)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), DoubleDown Interactive Co., Ltd., a foreign private issuer organized under the laws of the Republic of Korea (the “Company”), hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form F-1, File No. 333-258032 (as amended, the “Registration Statement”), so that such Registration Statement shall become effective at 4:00 p.m. (EDT) on August 30, 2021, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Greenberg Traurig, LLP., by calling Barbara A. Jones, Esq. at 310.586.7773.
The Company acknowledges the following:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
DOUBLEDOWN INTERACTIVE CO., LTD.
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CORRESP 1 filename1.htm CORRESP DOUBLEDOWN INTERACTIVE CO., LTD. 13F, Gangnam Finance Center 152, Teheran-ro Gangnam-gu Seoul 06236, Republic of Korea August 26, 2021 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Attention: Mr. Larry Spirgel Ms. Kathryn Jacobson Mr. Robert Littlepage Mr. Jeff Kauten Re: DoubleDown Interactive Co., Ltd. Registration Statement on Form F-1 (File No. 333-258032) Request for Acceleration of Effectiveness Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), DoubleDown Interactive Co., Ltd., a foreign private issuer organized under the laws of the Republic of Korea (the “Company”), hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form F-1, File No. 333-258032 (as amended, the “Registration Statement”), so that such Registration Statement shall become effective at 4:00 p.m. (EDT) on August 30, 2021, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Greenberg Traurig, LLP., by calling Barbara A. Jones, Esq. at 310.586.7773. The Company acknowledges the following: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, DOUBLEDOWN INTERACTIVE CO., LTD. By: /s/ In Keuk Kim Name: In Keuk Kim Title: Chief Executive Officer cc: Joseph A. Sigrist, Chief Financial Officer, DoubleDown Interactive Co., Ltd. Barbara A. Jones, Esq., Greenberg Traurig, LLP Eun Sang Hwang, Esq., Greenberg Traurig, LLP