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CORRESP Filing

DarkIris Inc.
Date: Aug. 5, 2025 · CIK: 0002058584 · Accession: 0001641172-25-022213

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-288004

Date
August 5, 2025
Author
Managing Director
Form
CORRESP
Company
DarkIris Inc.

Letter

U.S. Tiger Securities, Inc.

437 Madison Ave., 27th Floor

New York, NY 10022

August 5, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Marion Graham and Jeff Kauten

Re: DarkIris Inc. (the "Company")

Registration Statement on Form F-1, as amended

File No. 333-288004 Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), US Tiger Securities, Inc., as the representative of several underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on August 7, 2025 at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we wish to advise you that we will take reasonable steps to secure adequate distribution of the Preliminary Prospectus dated July 29, 2025, to underwriters, institutional investors, dealers and others prior to the requested effective time of the Registration Statement.

We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,
US Tiger Securities, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 U.S. Tiger Securities, Inc.

 437 Madison Ave., 27th Floor

 New York, NY 10022

 August 5, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Marion Graham and Jeff Kauten

 Re:
 DarkIris Inc. (the "Company")

 Registration Statement on Form F-1, as amended

 File No. 333-288004
 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the
General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities
Act"), US Tiger Securities, Inc., as the representative of several underwriters of the offering, hereby joins the request of the
Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on
August 7, 2025 at 4:00 p.m., Eastern time, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the
General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we wish to advise you that we will take
reasonable steps to secure adequate distribution of the Preliminary Prospectus dated July 29, 2025, to underwriters, institutional investors,
dealers and others prior to the requested effective time of the Registration Statement.

 We have complied and will
continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 Very truly yours,

 US Tiger Securities, Inc.

 /s/ Jack Ye

 Name:
 Jack Ye

 Title:
 Managing Director