D.
Boral ARC Merger Corporation
10
East 53rd Street, Suite 3001
New
York, NY 10022
July
1, 2026
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
| Re: | D.
Boral ARC Merger Corporation |
| | | Request for Withdrawal Pursuant to Rule 477 of Registration Statement on Form S-4
(File No. 333-297193) |
Ladies
and Gentleman:
Pursuant
to Rule 477 under the Securities Act of 1933, as amended, on behalf of D. Boral ARC Merger Corporation (“we,”
“us,” “our,” or the “Company”), we hereby submit this letter to notify the Securities and Exchange
Commission (the “SEC”) of our withdrawal of our Registration Statement on Form S-4 filed on July 1, 2026 (File No.
333-297193) (the “Registration Statement”), which was filed as a result of an
error by the Company’s printer. The Company will immediately refile the Form S-4 on July 1, 2026. The
Registration Statement was not declared effective and no securities have been issued or sold under the Registration Statement.
Thank
you for your assistance with this matter. If you have any questions or comments concerning this request, please call our legal counsel,
Terry Bokosha, Esq. of Loeb & Loeb LLP, at 212.407.4912.
| |
Sincerely, |
| |
|
| |
/s/
John Darwin |
| |
John Darwin |
| |
Chief Financial
Officer |
