Company: BCAR
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001829126-25-004387
Chunk: 2

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-06-10
Form: CORRESP
Chunk 2
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pursuant to this definition. D. Boral Capital is not a member or manager of the Sponsor and lacks the power to, directly or
indirectly, affect the Sponsor’s management, operation or its policies.

Dilution, page 98

| 6. | We note your tabular dilution disclosure on page 99. Specifically, we note the amounts you have reflected within the redemptions line item. Please revise the amounts within this line item for accuracy. |

Response:The Company has revised the disclosure on page 99 of the Amended Registration Statement to address the Staff’s comment.

Signatures, page II-4

| 7. | Please revise to have the registration statement signed by a majority of your board of directors. Refer to Instruction 1 to the Signatures section of Form S-1. |

Response:The Company has revised page II-4 of the Amended Registration Statement to address the Staff’s comment and further advises the Staff that, as of the date hereof, the Company has two directors, Mr. Boral and Mr. Darwin, both of whom have signed the Amended Registration Statement.

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Thank you very much for your time and attention to this matter and please call me at 212-407-4923 if you have any questions or would like additional information with respect to any of the foregoing.

| Sincerely,          |
| /s/ David J. Levine |
| David J. Levine     |
| Partner             |

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