Correspondence 0001213900-24-009105 from iLearningEngines, Inc. (AILE, AILEW) (CIK 0001835972)
iLearningEngines, Inc. (AILE, AILEW) (CIK 0001835972)
Date: Feb. 1, 2024 · CIK: 0001835972 · Accession: 0001213900-24-009105
AI Filing Summary & Sentiment
File numbers found in text: 333-274333
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CORRESP
1
filename1.htm
Arrowroot Acquisition
Corp.
4553 Glencoe Ave, Suite
200
Marina Del Rey, CA
90292
February 1, 2024
VIA EDGAR
Amanda Kim
Stephen Krikorian
Charli Gibbs-Tabler
Jan Woo
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Arrowroot Acquisition Corp.
Acceleration Request for Registration Statement on Form S-4
File No. 333-274333
Requested Date:
February 2, 2024
Requested Time:
5:30 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Arrowroot Acquisition Corp. hereby respectfully requests that the effective date of the above-referenced registration statement (the “Registration
Statement”) be accelerated to February 2, 2024, at 5:30 p.m., Eastern Time, or as soon thereafter as practicable, unless
we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other
time.
Once the Registration
Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling John M. Mutkoski at (617) 570-1073. We
also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and
date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: John M. Mutkoski, by email at JMutkoski@goodwinlaw.com.
If you have any questions
regarding this request, please contact John M. Mutkoski of Goodwin Procter LLP at (617) 570-1073.
Sincerely,
Arrowroot Acquisition Corp.
/s/ Matthew Safaii
Matthew Safaii
Chief Executive Officer
cc:
Jocelyn M. Arel, Esq., Goodwin Procter LLP
John M. Mutkoski, Esq., Goodwin
Procter LLP
Justin S. Anslow, Esq., Goodwin
Procter LLP
Wei Xu, Esq., Goodwin Procter
LLP