# EDGAR Filing Document

**Accession Number:** 0002065779
**File Stem:** 0001829126-25-005320
**Filing Date:** 2025-7
**Character Count:** 2918
**Document Hash:** fcd4e1c5f63371a09f2b37cdeee6d88f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-005320.hdr.sgml**: 20250918

**ACCESSION NUMBER**: 0001829126-25-005320

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250723

**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

July 23, 2025

**<u>VIA EDGAR</u>**

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<br> Jennifer Monick, Staff Attorney<br> Pearlyne Paulemon, Staff Accountant<br> David Link, Staff Accountant

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| | |
|:---|:---|
| **Re:** | **D. Boral ARC Acquisition I Corp.** |

---

**Registration Statement on Form S-1 (the "Registration Statement")**

**File No. 333-286810**

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned, for itself and the several underwriters, hereby join in the request of D. Boral ARC Acquisition I Corp. (the "Company") that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on July 29, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, requests by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that the several underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

\* \* \*

[*Signature Page Follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| D. BORAL CAPITAL LLC | D. BORAL CAPITAL LLC |
| By: | /s/ Gaurav Verma |
| Name: | Gaurav Verma |
| Title: | Co-Head of Investment Banking |

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[*Signature Page to Underwriters' Acceleration Request Letter*]