Company: BCAR
Filing Date: 2025-06-30
Form Type: CORRESP
Source: 0001829126-25-004776
Chunk: 0

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-06-30
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 27, 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.               
 Amendment                                   
 No. 1 to Registration Statement on Form S-1 
 Filed                                       
 June 11, 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 June 26, 2025 (the “ Staff’s Letter”) regarding the Company’s registration statement on Form S-1 that was filed by the Company on June 11, 2025 (the “ Registration Statement”). Concurrently with the filing 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.

Amendment No.1 to Registration Statement on Form S-1

Cover page

| 1. | In                                                                                                                                
 the paragraph starting with “As more fully discussed in “Management — Conflicts of Interest ...”, please                          
 revise to briefly address the reimbursement of any out-of-pocket expenses related to identifying, investigating and completing an 
 initial business combination.                                                                                                     |

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

Sponsor Information , page 13

| 2.