View:
United States securities and exchange commission logo
August 18, 2023
Thomas Olivier
Chief Financial Officer
Arrowroot Acquisition Corp.
4553 Glencoe Ave, Suite 200
Marina Del Ray, CA 90292
Re: Arrowroot
Acquisition Corp.
Form 8-K filed
August 17, 2023
File No. 001-40129
Dear Thomas Olivier:
We have reviewed your filing and have the following comment. In
our comment, we
may ask you to provide us with information so we may better understand
your disclosure.
Please respond to the comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to the comment, we may have additional comments.
Thomas Olivier
FirstName LastNameThomas
Arrowroot Acquisition Corp. Olivier
Comapany
August 18, NameArrowroot
2023 Acquisition Corp.
August
Page 2 18, 2023 Page 2
FirstName LastName
Form 8-K filed August 17, 2023
Item 4.02 Non-Reliance on Previously Issued Financial Statements
1. Please revise your disclosure to include a brief description of the
facts underlying the
conclusion regarding the non-reliance in accordance with Item
4.02(a)(2). Your revised
disclosure should describe the accounting error that you identified
and its effects on your
financial statements.
We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
You may contact Babette Cooper, Staff Accountant, at (202) 551-3396,
with any
questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction