Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 170

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 170
---
30%
federal withholding tax described in this paragraph cannot be reduced under an income tax treaty with the United States or by providing
an IRS Form W-8BEN or similar documentation. The withholding tax described above will not apply if the foreign financial institution
or non-financial foreign entity otherwise qualifies for an exemption from the rules and certifies as such on a Form W-8BEN-E (or any
successor of such form). Under certain circumstances, a Non-U.S. Holder might be eligible for refunds or credits of such taxes. Holders
should consult with their own tax advisors regarding the possible implications of the withholding described herein.

The withholding provisions described above generally
apply to proceeds from a sale or other disposition of Common Stock and to payments of dividends on our Common Stock.

THE PRECEDING DISCUSSION OF U.S. FEDERAL TAX
CONSIDERATIONS IS FOR GENERAL INFORMATION ONLY. IT IS NOT TAX ADVICE. EACH PROSPECTIVE INVESTOR SHOULD CONSULT ITS OWN TAX ADVISOR REGARDING
THE PARTICULAR U.S. FEDERAL, STATE, LOCAL, AND FOREIGN TAX CONSEQUENCES OF PURCHASING, HOLDING AND DISPOSING OF OUR COMMON STOCK, INCLUDING
THE CONSEQUENCES OF ANY PROPOSED CHANGE IN APPLICABLE LAWS.

| 72 |

<div align='center'>LEGAL MATTERS</div>

The validity of the shares of common stock offered
hereby will be passed upon for us by Lucosky Brookman LLP, 101 Wood Avenue South, 5th Floor, Woodbridge, New Jersey.

<div align='center'>INTERESTS OF NAMED EXPERTS AND COUNSEL</div>

Except as noted below, no expert or counsel named
in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon the validity of the securities
being registered or upon other legal matters in connection with the registration or offering of the securities was employed on a contingency
basis, or had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in the registrant or any
of its parents or subsidiaries. Nor was any such person connected with the registrant or any of its parents or subsidiaries as a promoter,
managing or principal underwriter, voting trustee, director, officer, or employee.

Lucosky Brookman LLP, counsel to the Company
in connection with the direct listing, will own 92,673 shares of the Company