Company: BCAR
Filing Date: 2025-07-29
Form Type: CORRESP
Source: 0001829126-25-005522
Chunk: 0

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-29
Form: CORRESP
Chunk 0
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<div align='center'>D. Boral ARC Acquisition I Corp.

10 E. 53rd Street, Suite 3001

New York, NY 10022</div>

July 29, 2025

VIA EDGAR & TELECOPY

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| RE: | D. Boral ARC Acquisition I Corp. (the “Company”)    |
|     | Registration Statement on Form S-1                  |
|     | -File No. 333-286810) (the “Registration Statement” |

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern Time on July 30, 2025, or as soon thereafter as practicable.

| Very truly yours,                |             |                         |
| D. Boral ARC Acquisition I Corp. |             |                         |
| By:                              | /s/         
 David Boral |                         |
|                                  | Name:       | David Boral             |
|                                  | Title:      | Chief Executive Officer |