Company: ARAI
Filing Date: 2025-07-14
Form Type: CORRESP
Source: 0001641172-25-019573
Chunk: 2

Company: Arrive AI Inc.
Filing Date: 2025-07-14
Form: CORRESP
Chunk 2
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 as related financial disclosures  
 throughout the prospectus. Please update your filing to present two years of audited financial statements as of December 31, 2023          
 and December 31, 2024, as well as related financial disclosures. Refer to Rules 3-01 and 3-02 of Regulation S-X and Item 303 of Regulation 
 S-K.                                                                                                                                       |

RESPONSE:The Company has added back the audited financial statements for the year ended December 31, 2023 as well as related financial disclosures in the Financial Statements and Notes, the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” section and elsewhere in the Registration Statement.

Thank you for your assistance in reviewing this filing.

Very Truly Yours,

| /s/               
 Daniel S. O’Toole |
| Daniel            
 S. O’Toole        |
| Chief             
 Executive Officer |
| Arrive            
 AI Inc.           |