Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 171

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 171
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’s common stock. These 92,673 shares of common stock
has been issued upon the Company’s direct listing on Nasdaq as partial payment for legal services rendered in connection with the
direct listing.

<div align='center'>EXPERTS</div>

Assurance Dimensions, independent
registered public accounting firm, has audited the financial statements of Arrive AI Inc., formerly Arrive Technology Inc. for the year
ended December 31, 2024 and for the year ended December 31, 2023, as set forth in their report included herein. The report of Assurance
Dimensions contains an explanatory paragraph about the ability of Arrive AI Inc. to continue as a going concern. The 2024 and 2023 financial
statements of Arrive AI Inc. are included in this prospectus and elsewhere in this registration statement in reliance of Assurance Dimensions
report, given on their authority as experts in accounting and auditing.

Resignation of Independent Registered Public Accounting Firm

On April 4, 2025, in conjunction
with its exit from providing audit services to publicly traded companies, Assurance Dimensions, LLC (“Assurance Dimensions”)
resigned from its role as independent registered public accounting firm for Arrive AI Inc. (the “Company”). Assurance Dimensions’
reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2024, and December
31, 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope
or accounting principles. During the fiscal years ended December 31, 2024 and December 31, 2023, (i) there were no disagreements within
the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Assurance Dimensions on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Assurance Dimensions’
satisfaction, would have caused Assurance Dimensions to make reference to the subject matter of any such disagreement in connection with
its reports for such years, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Assurance
Dimensions with a copy of the above disclosures and requested that Assurance Dimensions furnish a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made herein. A copy of Assurance Dimensions’ letter dated
April 16