Company: ARAI
Filing Date: 2025-06-17
Form Type: S-1
Source: 0001641172-25-015428
Chunk: 166

Company: Arrive AI Inc.
Filing Date: 2025-06-17
Form: S-1
Chunk 166
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 their authority as experts in accounting and auditing.

Resignation of Independent Registered Public Accounting Firm

On April 4, 2025, in conjunction
with its exit from providing audit services to publicly traded companies, Assurance Dimensions, LLC (“Assurance Dimensions”)
resigned from its role as independent registered public accounting firm for Arrive AI Inc. (the “Company”). Assurance Dimensions’
reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2024, and December
31, 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope
or accounting principles. During the fiscal years ended December 31, 2024 and December 31, 2023, (i) there were no disagreements within
the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Assurance Dimensions on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Assurance Dimensions’
satisfaction, would have caused Assurance Dimensions to make reference to the subject matter of any such disagreement in connection with
its reports for such years, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company provided Assurance
Dimensions with a copy of the above disclosures and requested that Assurance Dimensions furnish a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made herein. A copy of Assurance Dimensions’ letter dated
April 16, 2025 is filed as Exhibit 16.1 to our Direct Listing Registration Statement.

Newly Engaged Independent Registered Public Accounting Firm

On April 18, 2025, the Company
engaged Stephano Slack LLC (“Stephano Slack”) as the Company’s new independent registered public accounting firm for
the fiscal year ending December 31, 2025.

During the Company’s
fiscal years ended December 31, 2024 and December 31, 2023, neither the Company nor anyone on its behalf has consulted with Stephano
Slack regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of
audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided
to the Company that Stephano Slack concluded was an important factor considered by