Company: ARAI
Filing Date: 2025-06-17
Form Type: S-1
Source: 0001641172-25-015428
Chunk: 165

Company: Arrive AI Inc.
Filing Date: 2025-06-17
Form: S-1
Chunk 165
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 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.

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<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’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