Company: BCAR
Filing Date: 2025-07-29
Form Type: CORRESP
Source: 0001829126-25-005523
Chunk: 0

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-29
Form: CORRESP
Chunk 0
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July 29, 2025

VIA EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

| Attn: | Peter                               
 McPhun, Staff Attorney              
 Jennifer Monick, Staff Attorney     
 Pearlyne Paulemon, Staff Accountant 
 David Link, Staff Accountant        |

| Re: | D.                            
 Boral ARC Acquisition I Corp. |

Registration Statement on Form S-1 (the “Registration Statement”)

File No. 333-286810

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for itself and the several underwriters, hereby join in the request of D. Boral ARC Acquisition I Corp. (the “Company”) that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on July 30, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, requests by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that the several underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

<div align='center'>* * *

[ Signature Page Follows]</div>

| Very              
 truly yours,      |                       |
| D.                
 BORAL CAPITAL LLC |                       |
| By:               | /s/                   
 Gaurav Verma          |
| Name:             | Gaurav                
 Verma                 |
| Title:            | Co-Head               
 of Investment Banking |

<div align='center'>[ Signature Page to Underwriters’ Acceleration Request Letter]</div>