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CORRESP Filing

D. Boral ARC Acquisition I Corp.
Date: July 23, 2025 · CIK: 0002065779 · Accession: 0001829126-25-005322

Offering / Registration Process

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File numbers found in text: 333-286810

Date
July 23, 2025
Author
David Boral
Form
CORRESP
Company
D. Boral ARC Acquisition I Corp.

Letter

D. Boral ARC Acquisition I Corp.

10 E. 53rd Street, Suite 3001

New York, NY 10022

July 23, 2025

VIA EDGAR & TELECOPY

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

RE: D. Boral ARC Acquisition I Corp. (the "Company")

Registration Statement on Form S-1

(File No. 333-286810) (the "Registration Statement")

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern Time on July 29, 2025, or as soon thereafter as practicable.

Very truly yours,
D. Boral ARC Acquisition I Corp.

Show Raw Text
CORRESP
 1
 filename1.htm

 D. Boral ARC Acquisition I Corp.

 10 E. 53rd Street, Suite 3001

 New York, NY 10022

 July 23, 2025

 VIA EDGAR & TELECOPY

 Division of Corporation Finance

 Office of Technology

 U.S. Securities & Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

 RE:
 D. Boral ARC Acquisition I Corp. (the "Company")

 Registration Statement on Form S-1

 (File No. 333-286810) (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby
requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the
Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern Time on July 29, 2025, or as
soon thereafter as practicable.

 Very truly yours,

 D. Boral ARC Acquisition I Corp.

 By:
 /s/ David Boral

 Name:
 David Boral

 Title:
 Chief Executive Officer