Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 172

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 172
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, 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 the Company in reaching a decision as to any accounting,
auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv)
of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We have filed with the SEC a registration statement
on Form S-1 under the Securities Act, with respect to the shares of common stock being offered by this prospectus. This prospectus, which
constitutes part of the registration statement, does not contain all of the information set forth in the registration statement or the
exhibits and schedules filed therewith. Statements contained in this prospectus regarding the contents of any contract or any other document
that is filed as an exhibit to the registration statement are not necessarily complete, and each such statement is qualified in all respects
by reference to the full text of such contract or other document filed as an exhibit to the registration statement.

We are subject to the information and reporting
requirements of the Exchange Act and, in accordance with this law, has filed and will continue to file periodic reports, proxy statements
and other information with the SEC. We also maintain a website at ArriveAI.com. where you may access these materials free of charge
as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. Information contained on our website
is not a part of this prospectus and the inclusion of our website address in