CORRESP Filing
Digital Asset Acquisition Corp.
Date: April 24, 2025 · CIK: 0002052162 · Accession: 0001213900-25-034932
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File numbers found in text: 333-284776
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CORRESP 1 filename1.htm VIA EDGAR Cohen & Company Capital Markets, a division of J.V.B. Financial Group 3 Columbus Circle, 24th Floor New York, New York 10019 April 24, 2025 Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Re: Digital Asset Acquisition Corp. Registration Statement on Form S-1 Registration File No. 333-284776 Ladies and Gentlemen: On April 23, 2025, pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), we, as representative of the several underwriters, had joined in the request of Digital Asset Acquisition Corp. (the "Company") for acceleration of the effective date of the above-named Registration Statement on Form S-1, as amended, so that it becomes effective at 4:00 PM, Eastern Time, on April 24, 2025 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Perkins Coie LLP, may orally request via telephone call that such Registration Statement be declared effective. By this letter we hereby respectfully withdraw our acceleration request dated April 23, 2025. [ Signature Page Follows ] Very truly yours, By: Cohen & Company Capital Markets, a division of J.V.B. Financial Group By: /s/ Jerry Serowik Name: Jerry Serowik Title: Senior Managing Director [ Signature Page to Underwriters' Withdrawal of Acceleration Request ]