Version 2.17.0-110.0.dev

Merge commit '8593f5cd6cbc17d501318076341581bece5742da' into 'dev'
diff --git a/DEPS b/DEPS
index 64f875b..20ccf56 100644
--- a/DEPS
+++ b/DEPS
@@ -59,7 +59,7 @@
   # Checkout extra javascript engines for testing or benchmarking.
   # d8, the V8 shell, is always checked out.
   "checkout_javascript_engines": False,
-  "d8_tag": "version:9.9.3",
+  "d8_tag": "version:10.0.40",
   "jsshell_tag": "version:95.0",
 
   # As Flutter does, we use Fuchsia's GN and Clang toolchain. These revision
diff --git a/tools/VERSION b/tools/VERSION
index dd3a291..f931023 100644
--- a/tools/VERSION
+++ b/tools/VERSION
@@ -27,5 +27,5 @@
 MAJOR 2
 MINOR 17
 PATCH 0
-PRERELEASE 109
+PRERELEASE 110
 PRERELEASE_PATCH 0
\ No newline at end of file