Correspondence 0001213900-24-095267 from Damon Inc. (DMNIF)
Damon Inc.
Date: Nov. 7, 2024 · CIK: 0002000640 · Accession: 0001213900-24-095267
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File numbers found in text: 001-42190
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CORRESP
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Grafiti Holding Inc.
268 Bath Road
Slough, United Kingdom 4DXUK
November 7, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Jan Woo, Staff Attorney
Matthew Crispino, Staff Attorney
Re:
Grafiti Holding Inc.
Registration Statement on Form 10-12B
File No. 001-42190
Ladies and Gentlemen:
Grafiti Holding Inc.
(the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so
that it may become effective at 4:00 p.m. ET on November 8, 2024, or as soon as practicable thereafter, unless the Company notifies
you otherwise prior to such time.
Once the Registration Statement
has been declared effective, please contact our counsel, Kevin Friedmann of Norton Rose Fulbright US LLP, at (312) 964 7763 to orally
confirm that event or if you have any questions or require additional information regarding this matter.
[Signature Page Follows]
Very Truly Yours
Grafiti Holding Inc.
By:
/s/ Nadir Ali
Name:
Nadir Ali
Title:
Chief Executive Officer
cc:
Kevin Friedmann (Norton Rose Fulbright US LLP)
Siyuan An (Norton Rose
Fulbright US LLP)