Company: BCAR
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001829126-25-004387
Chunk: 0

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-06-10
Form: CORRESP
Chunk 0
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| david j. levine    
 Partner            
 345 Park Avenue    
 New York, NY 10154 | Direct    212.407.4923  
 Main     212.407.4000   
 Fax        212.937.3943 
 dlevine@loeb.com        |

<div align='center'>Via Edgar</div>

June 10, 2025

Division of Corporation Finance
U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| Attention: | Pearlyne Paulemon |
|            | David Link        
 Peter McPhun      
 Jennifer Monick   |

| Re: | D. Boral ARC Acquisition I Corp.   
 Registration Statement on Form S-1 
 Filed April 29, 2025               
 File No. 333-286810                |

Dear Ms. Paulemon:

On behalf of our client, D. Boral ARC Acquisition I Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated May 23, 2025 (the “Staff’s Letter”) regarding the Company’s registration statement on Form S-1 that was filed by the Company on April 29, 2025 (the “Registration Statement”). Concurrently with the submission of this letter, the Company is filing an amendment to the Registration Statement (the “Amended Registration Statement”) via EDGAR for review in accordance with the procedures of the Securities and Exchange Commission.

In order to facilitate the review by the staff of the Securities and Exchange Commission (the “Staff”) of the Amended Registration Statement, we have responded, on behalf of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.

Registration Statement on Form S-1

Cover Page

| 1. | Please revise your cross-references to highlight by prominent type or in another manner to all relevant sections in the prospectus for disclosure related to each of compensation, dilution, and material conflicts of interest, as required by Item 1602(a)(3),(4), and (5) of Regulation S-K. |

Response: The Company has revised the disclosure on the cover page of the Amended Draft Registration Statement to address the Staff’s comment.

Prior SPAC Experience, page 6

| 2. | We note you indicate that members of your management team