J.P. Morgan Securities LLC
383 Madison Avenue
New York, NY 10179
BofA Securities, Inc.
One Bryant Park
New York, NY 10036
Macquarie Capital (USA) Inc.
125 W 55th St, 22nd Floor
New York, NY 10019
June 25, 2020
VIA EDGAR CORRESPONDENCE AND FACSIMILE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7561
| Attn: | Ms. Kathryn Jacobson | |
| Mr. Craig Wilson | ||
| Mr. Jeff Kauten | ||
| Ms. Kathleen Krebs |
| Re: | DoubleDown Interactive Co., Ltd. | |
| Registration Statement on Form F-1, as amended (File No. 333-238884) | ||
| Registration Statement on Form 8-A (File No. 001-39349) |
Ladies and Gentlemen:
We hereby join DoubleDown Interactive Co., Ltd. (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statements, requesting effectiveness at 12:00 p.m. (EDT) on June 30, 2020, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that, through the date hereof, approximately 797 copies of the Company’s preliminary prospectus were distributed to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
| By: | J.P. MORGAN SECURITIES LLC | |||
| By: | /s/ Paul Mule | |||
| Name: | Paul Mule | |||
| Title: | Executive Director | |||
| By: | BOFA SECURITIES, INC. | |||
| By: | /s/ Michele Allong | |||
| Name: | Michele Allong | |||
| Title: | Authorized Signatory | |||
| By: | MACQUARIE CAPITAL (USA) INC. | |||
| By: | /s/ Sung Chun | |||
| Name: | Sung Chun | |||
| Title: | Senior Managing Director | |||
| By: | /s/ Sam Kim | |||
| Name: | Sam Kim | |||
| Title: | Senior Vice President | |||