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Correspondence 0002065287-25-000008 from Dankon Corp (CIK 0002065287)

Dankon Corp (CIK 0002065287)
Date: Aug. 4, 2025 · CIK: 0002065287 · Accession: 0002065287-25-000008

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File numbers found in text: 333-286856

Date
August 4, 2025
Author
Dankon Corporation
Form
CORRESP
Company
Dankon Corp (CIK 0002065287)

Letter

VIA EDGAR Attention: Division of Corporation Finance Office of Technology United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Dankon Corporation Registration Statement on Form S-1 (File No. 333-286856)

Dear Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dankon Corporation (the "Registrant") hereby requests acceleration of effectiveness of its Registration Statement on Form S-1 (File No. 333-286856), as amended by Amendment No. 2 on Registration Statement on Form S-1 filed on July 10, 2025, be accelerated to, and that the Registration Statement on Form S-1 become effective at, 3:00 p.m., Eastern Time on August 6, 2025, or as soon thereafter as practicable.

In connection with the acceleration request, the Registrant hereby acknowledges that:

· should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement on Form S-1;

· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement on Form S-1; and

· the Registrant 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,
Dankon Corporation

Show Raw Text
CORRESP
 1
 filename1.htm

 Dankon Corporation

 66 W Flagler Street Suite 900,

 Miami, Florida, 33130

 August 4, 2025

 VIA EDGAR

 Attention:

 Amanda Kim

 Stephen Krikorian

 Uwem Bassey

 Jeff Kauten

 Division of Corporation Finance Office of Technology

 United States Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

 Re:
 Dankon Corporation

 Registration Statement on Form S-1 (File No. 333-286856)

 Dear Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended, Dankon Corporation (the "Registrant") hereby requests acceleration of effectiveness
of its Registration Statement on Form S-1 (File No. 333-286856), as amended by Amendment No. 2 on Registration
Statement on Form S-1 filed on July 10, 2025, be accelerated to, and that the Registration Statement on Form S-1 become
effective at, 3:00 p.m., Eastern Time on August 6, 2025, or as soon thereafter as practicable.

 In connection with the acceleration request, the Registrant hereby acknowledges
that:

 · should the Commission or the Staff, acting pursuant to delegated
authority, declare the Registration Statement on Form S-1 effective, it does not foreclose the Commission from taking any action with
respect to the Registration Statement on Form S-1;

 · the action of the Commission or the Staff, acting pursuant
to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy
and accuracy of the disclosure in the Registration Statement on Form S-1; and

 · the Registrant 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,

 Dankon Corporation

 By:

 /s/ Edgar Ulises Rodriguez Velazquez

 Name:

 Edgar Ulises Rodriguez Velazquez

 Title:

 President and Chief Executive Officer