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                               December 22, 2023

       Matthew Safaii
       Chief Executive Officer
       Arrowroot Acquisition Corp.
       4553 Glencoe Ave
       Suite 200
       Marina Del Rey, CA 90292

                                                        Re: Arrowroot
Acquisition Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed December 7,
2023
                                                            File No. 333-274333

       Dear Matthew Safaii:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our November 29,
2023 letter.

       Amendment No. 2 to the Registration Statement on Form S-4

       Unaudited Pro Forma Condensed Combined Financial Information
       The PIPE Investment, page 108

   1.                                                   Please highlight
material differences in the terms and price of securities issued at the time
                                                        of the IPO as compared
to private placements contemplated at the time of the business
                                                        combination. Disclose
if the Sponsors, directors and officers or their affiliates will
                                                        participate in the
private placement.
 Matthew Safaii
FirstName LastNameMatthew
Arrowroot Acquisition Corp. Safaii
Comapany22,
December  NameArrowroot
              2023        Acquisition Corp.
December
Page 2    22, 2023 Page 2
FirstName LastName
Notes to Consolidated Financial Statements
Revenue Recognition, page F-14

2.       We note your response to prior comment no. 6 and continue to evaluate
your revenue
         recognition policy. We may have further comments.
       Please contact Amanda Kim at 202-551-3241 or Stephen Krikorian at
202-551-3488 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Charli Gibbs-Tabler at 202-551-6388 or Jan Woo at 202-551-3453 with any
other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:      Justin Anslow