# EDGAR Filing Document

**Accession Number:** 0002065779
**File Stem:** 0001829126-25-005522
**Filing Date:** 2025-7
**Character Count:** 1979
**Document Hash:** f797d25587c7770e9391cab9b3122010
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-005522.hdr.sgml**: 20250918

**ACCESSION NUMBER**: 0001829126-25-005522

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250729

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** D. Boral ARC Acquisition I Corp.
- **CENTRAL INDEX KEY:** 0002065779
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 10 EAST 53RD STREET, SUITE 3001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 332-266-7344

**MAIL ADDRESS:**
- **STREET 1:** 10 EAST 53RD STREET, SUITE 3001
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**D. Boral ARC Acquisition I Corp.**

10 E. 53rd Street, Suite 3001

New York, NY 10022

July 29, 2025

**<u>VIA EDGAR & TELECOPY</u>**

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

---