Correspondence 0001213900-24-082606 from Damon Inc. (DMNIF)
Damon Inc.
Date: Sept. 27, 2024 · CIK: 0002000640 · Accession: 0001213900-24-082606
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-42190
Referenced dates: August 7, 2024
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Division of Corporation Finance Office of Technology Attention: Claire DeLabar, Staff Attorney Re: Grafiti Holding Inc. Registration Statement on Form 10 Filed July 25, 2024 File No. 001-42190
Dear Mses. DeLabar and Woo and Messrs. Pattan and Crispino:
On behalf of Grafiti Holding Inc. (the “Company”), we are submitting via EDGAR for review by the staff of the Securities and Exchange Commission (the “Staff”) this response letter to the comment letter received from the Staff, dated August 7, 2024, regarding the Company’s Registration Statement on Form 10 initially filed via EDGAR on July 25, 2024 (the “Registration Statement”).
Please be advised that the Company has determined that it will not enter into the Forward Share Purchase Agreement (“FPA”) and the related Subscription Agreement for Common Shares (“Subscription Agreement”) described in the initial filing of the Registration Statement. Therefore, the references to the FPA and Subscription Agreement in the Registration Statement, along with the related pro forma financial information, have been removed. We have filed Amendment No. 1 to the Registration Statement via EDGAR on September 27, 2024, accordingly.
* * *
Mses. DeLabar and Woo and Messrs. Pattan and Crispino
Securities and Exchange Commission
September 27, 2024
Page 2
If you have any questions or comments about this letter or need any further information, please call the undersigned at (312) 964-7763.
Very Truly Yours
By:
/s/ Kevin Friedmann
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CORRESP
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Norton Rose Fulbright US LLP
1045 W. Fulton Market, Suite 1200
Chicago, IL 60607 United States
Direct line +1 (312) 964-7763
kevin.friedmann@nortonrosefulbright.com
September 27, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Office of Technology
Attention:
Claire DeLabar, Staff Attorney
Robert Littlepage, Staff Attorney
Matthew Crispino, Staff Attorney
Jan Woo, Staff Attorney
Re:
Grafiti Holding Inc.
Registration Statement on Form 10
Filed July 25, 2024
File No. 001-42190
Dear Mses. DeLabar and Woo and Messrs. Pattan
and Crispino:
On behalf of Grafiti Holding
Inc. (the “Company”), we are submitting via EDGAR for review by the staff of the Securities and Exchange Commission (the “Staff”)
this response letter to the comment letter received from the Staff, dated August 7, 2024, regarding the Company’s Registration Statement
on Form 10 initially filed via EDGAR on July 25, 2024 (the “Registration Statement”).
Please be advised that the
Company has determined that it will not enter into the Forward Share Purchase Agreement (“FPA”) and the related Subscription
Agreement for Common Shares (“Subscription Agreement”) described in the initial filing of the Registration Statement. Therefore,
the references to the FPA and Subscription Agreement in the Registration Statement, along with the related pro forma financial information,
have been removed. We have filed Amendment No. 1 to the Registration Statement via EDGAR on September 27, 2024, accordingly.
* * *
Mses. DeLabar and Woo and Messrs. Pattan and Crispino
Securities and Exchange Commission
September 27, 2024
Page 2
If you have any questions
or comments about this letter or need any further information, please call the undersigned at (312) 964-7763.
Very Truly Yours
By:
/s/ Kevin Friedmann
Kevin Friedmann
cc:
Nadir Ali (Grafiti Holding Inc.)
Melanie Figueroa (Grafiti Holding Inc.)
Siyuan An (Norton Rose Fulbright US LLP)