Company: BCAR
Filing Date: 2025-07-29
Form Type: RW
Source: 0001829126-25-005519
Chunk: 0

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-29
Form: RW
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:

Reference is made to our letter filed as correspondence via EDGAR on July 23, 2025 in which we requested the acceleration of the effective date of the above-referenced Registration Statement for July 29, 2025, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

<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>