Company: BCAR
Filing Date: 2025-07-29
Form Type: RW
Source: 0001829126-25-005518
Chunk: 0

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-29
Form: RW
Chunk 0
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<div align='center'>D. Boral ARC Acquisition I Corp.

10 E. 53rd Street, Suite 3001

New York, NY 10022</div>

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:

Reference is made to our letter
filed as correspondence via EDGAR on July 23, 2025 in which we requested the acceleration of the effective date of the above-referenced
Registration Statement for July 29, 2025, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act
of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally
withdraw our request for acceleration of the effective date.

| Very truly yours,                |                 |                         |
| D. Boral ARC Acquisition I Corp. |                 |                         |
| By:                              | /s/ David Boral |                         |
|                                  | Name:           | David Boral             |
|                                  | Title:          | Chief Executive Officer |