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CORRESP Filing

D. Boral ARC Acquisition I Corp.
Date: July 29, 2025 · CIK: 0002065779 · Accession: 0001829126-25-005522

Offering / Registration Process

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File numbers found in text: 333-286810

Date
July 29, 2025
Author
David Boral
Form
CORRESP
Company
D. Boral ARC Acquisition I Corp.

Letter

D. Boral ARC Acquisition I Corp.

E. 53rd Street, Suite 3001

New York, NY 10022

July 29, 2025

VIA EDGAR & TELECOPY

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

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 30, 2025, or as soon thereafter as practicable.

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

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CORRESP
 1
 filename1.htm

 D.
Boral ARC Acquisition I Corp.

 10
E. 53rd Street, Suite 3001

 New
York, NY 10022

 July
29, 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 30, 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