DoubleDown Interactive Co., Ltd. — Regulatory Filings 2020

Jun 25, 2020

CORRESP 1 filename1.htm

June 25, 2020

Via EDGAR

Securities and Exchange Commission

100 F Street, N.W.

Washington, D.C. 20549

Attention :	Corey Jennings, Esq. Office of International Corporate Finance Division of Corporate Finance
Re:	DoubleDown Interactive Co., Ltd. Registration Statement on Form F-6 (Registration
No.: 333-239022)

Dear Mr. Jennings:

Citibank N.A., as depositary (the “Depositary”) and acting solely on behalf of the legal entity created by the Deposit Agreement, by and among the Depositary, DoubleDown Interactive Co., Ltd., a company organized under the laws of the Republic of Korea (the “Company”), and all Holders and Beneficial Owners of American Depositary Shares issued thereunder representing the Company’s common shares of the Company, hereby requests that the effectiveness of Registration Statement on Form F-6, as amended by Pre-Effective Amendment No. 1 to Registration Statement on Form F-6 (Registration No.: 333-239022), be accelerated to coincide with the accelerated effectiveness of the Company’s Registration Statement on Form F-1, as amended (Registration No.: 333- 238884).

Please call me at (212) 816-7937 if you have any questions.

Very truly yours,
CITIBANK, N.A.
By:	/s/ Leslie A. DeLuca
Name:	Leslie A. DeLuca
Title:	Attorney-in-Fact

cc: Herman H. Raspé, Esq. (Patterson, Belknap, Webb & Tyler LLP)