Comment for Type of Reporting Person:  (1) The shares reported above represent (i) 12,521,429 Class B ordinary shares of the Issuer that are convertible into Class A ordinary shares of the Issuer and have no expiration date, as described under the heading "Description of Securities--Founder Shares" in the Issuer's registration statement on Form S-1 (File No. 333-291613) and (ii) 200,000 shares of Class A common stock of the Issuer. D. BORAL SPONSOR I LLC is the record holder of the shares of Class A common stock and Class B common stock reported under Item 6 hereof. David Boral and John Darwin are the managers of D. BORAL SPONSOR I LLC and hold voting and investment discretion with respect to the ordinary shares held of record by D. BORAL SPONSOR I LLC. Accordingly, David Boral and John Darwin may be deemed to have beneficial ownership of the ordinary shares held directly by D. BORAL SPONSOR I LLC. (2) Excludes 100,000 Class A ordinary shares of the Issuer which may be issued upon the exercise of warrants underlying the private units held by D. BORAL SPONSOR I LLC that are not presently exercisable. (3) The percentage set forth in Row 11 of this Cover Page is based on 43,271,429, which consists of (i) 28,750,000 Class A ordinary shares of the Issuer issued in the Issuer's initial public offering, (ii) 12,321,429 Class B ordinary shares of the Issuer issued to D. BORAL SPONSOR I LLC, (iii) the 200,000 shares of Class A common stock of the Issuer underlying the private units beneficially owned by the Reporting Person as set forth in Row 9, and (iv) 2,000,000 shares of Class A common stock held by David Boral, John Darwin and Mark Iorio.

Comment for Type of Reporting Person:  (1) The shares reported above represent (i) 12,321,429 Class B ordinary shares of the Issuer that are convertible into Class A ordinary shares of the Issuer and have no expiration date, as described under the heading "Description of Securities--Founder Shares" in the Issuer's registration statement on Form S-1 (File No. 333-291613), which are held by D. BORAL SPONSOR I LLC, (ii) 200,000 shares of Class A common stock of the Issuer, which are held by D. BORAL SPONSOR I LLC, and (iii) 900,000 shares of Class A common stock of the Issuer, which are held by David Boral. David Boral and John Darwin are the managers of D. BORAL SPONSOR I LLC and hold voting and investment discretion with respect to the ordinary shares held of record by D. BORAL SPONSOR I LLC. Accordingly, David Boral and John Darwin may be deemed to have beneficial ownership of the ordinary shares held directly by D. BORAL SPONSOR I LLC. (2) Excludes 100,000 Class A ordinary shares of the Issuer which may be issued upon the exercise of warrants underlying the private units held by D. BORAL SPONSOR I LLC that are not presently exercisable. (3) The percentage set forth in Row 11 of this Cover Page is based on 43,271,429, which consists of (i) 28,750,000 Class A ordinary shares of the Issuer issued in the Issuer's initial public offering, (ii) 12,321,429 Class B ordinary shares of the Issuer issued to D. BORAL SPONSOR I LLC, (iii) the 200,000 shares of Class A common stock of the Issuer underlying the private units beneficially owned by the Reporting Person as set forth in Row 9, and (iv) 2,000,000 shares of Class A common stock held by David Boral, John Darwin and Mark Iorio. By virtue of their shared control of D. BORAL SPONSOR I LLC, Mr. Boral and Mr. Darwin may be deemed to have beneficial ownership of the shares held directly by D. BORAL SPONSOR I LLC. Mr. Boral disclaims any beneficial ownership of the shares held by BORAL SPONSOR I LLC, except to the extent of his pecuniary interest therein.

Comment for Type of Reporting Person:  (1) The shares reported above represent (i) 12,321,429 Class B ordinary shares of the Issuer that are convertible into Class A ordinary shares of the Issuer and have no expiration date, as described under the heading "Description of Securities--Founder Shares" in the Issuer's registration statement on Form S-1 (File No. 333-291613) and (ii) 200,000 shares of Class A common stock of the Issuer. D. BORAL SPONSOR I LLC is the record holder of the shares of Class A common stock and Class B common stock reported under Item 6 hereof. David Boral and John Darwin are the managers of D. BORAL SPONSOR I LLC and hold voting and investment discretion with respect to the ordinary shares held of record by D. BORAL SPONSOR I LLC. Accordingly, David Boral and John Darwin may be deemed to have beneficial ownership of the ordinary shares held directly by D. BORAL SPONSOR I LLC. (2) Excludes 100,000 Class A ordinary shares of the Issuer which may be issued upon the exercise of warrants underlying the private units held by D. BORAL SPONSOR I LLC that are not presently exercisable. (3) The percentage set forth in Row 11 of this Cover Page is based on 43,271,429, which consists of (i) 28,750,000 Class A ordinary shares of the Issuer issued in the Issuer's initial public offering, (ii) 12,321,429 Class B ordinary shares of the Issuer issued to D. BORAL SPONSOR I LLC, (iii) the 200,000 shares of Class A common stock of the Issuer underlying the private units beneficially owned by the Reporting Person as set forth in Row 9, and (iv) 2,000,000 shares of Class A common stock held by David Boral, John Darwin and Mark Iorio. By virtue of their shared control of D. BORAL SPONSOR I LLC, Mr. Boral and Mr. Darwin may be deemed to have beneficial ownership of the shares held directly by D. BORAL SPONSOR I LLC. Mr. Darwin disclaims any beneficial ownership of the shares held by D. BORAL SPONSOR I LLC, except to the extent of his pecuniary interest therein.

Comments accompanying signature:  99.1 Joint Filing Agreement among the Reporting Persons regarding filing of Schedule 13G, dated 03/31/2026.