United States securities and exchange commission logo

                 September 20, 2022

       Joseph Sigrist
       Chief Financial Officer
       DoubleDown Interactive Co., Ltd.
       13F, Gangnam Finance Center
       152, Teheran-ro Gangnam-gu
       Seoul 06236, Republic of Korea

                                                        Re: DoubleDown
Interactive Co., Ltd.
Statement on Form F-3
                                                            Filed September 14,
                                                            File No. 333-267422

       Dear Mr. Sigrist:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

               Please contact Priscilla Dao, Staff Attorney, at (202) 551-5997
or Jan Woo, Legal Branch
       Chief, at (202) 551-3453 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Barbara A. Jones