Company: BCAR
Filing Date: 2025-06-30
Form Type: CORRESP
Source: 0001829126-25-004776
Chunk: 1

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-06-30
Form: CORRESP
Chunk 1
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 | We                                                                                                                                     
 note your response to prior comment 5. We note that your CEO is also the CEO of D. Boral Capital, the sole book-running manager and    
 representative of the underwriters, beneficially owns interests that contain solely of the representative shares and David Boral       
 is a deemed to be a promoter of the company as disclosed on page 156. Please revise the compensation tables on pages 13 and 112 to     
 disclose the compensation of representative shares in connection with this offering or advise us in more detail why the representative 
 shares should not be disclosed in the compensation tables. See Item 1602(b)(6) of Regulation S-K.                                      |

Response:The Company has revised the disclosure on pages 13 and 112 of the Amended Registration Statement to address the Staff’s comment.

Exhibits

| 3. | We                                                                                                                                      
 note your auditor’s consent at exhibit 23.1. Please have your auditor revise their consent to remove the reference to “post-effective”  
 when referring to this amendment. Further, please have your auditor revise their consent to include the correct name of the registrant. |

Response:The Company advises the Staff that the auditor has revised exhibit 23.1 to the Amended Registration Statement to address the Staff’s comment.

Thank you very much for your time and attention to this matter and please call me at 212-407-4923 if you have any questions or would like additional information with respect to any of the foregoing.

| Sincerely,      |
| /s/             
 David J. Levine |
| David           
 J. Levine       |
| Partner         |