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                         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