<SEC-DOCUMENT>0001185185-25-000917.txt : 20250924
<SEC-HEADER>0001185185-25-000917.hdr.sgml : 20250924
<ACCEPTANCE-DATETIME>20250807162046
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001185185-25-000917
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250807

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Highview Merger Corp.
		CENTRAL INDEX KEY:			0002070602
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1615 SOUTH CONGRESS AVE., SUITE 103
		CITY:			DELRAY BEACH
		STATE:			FL
		ZIP:			33445
		BUSINESS PHONE:		9175536116

	MAIL ADDRESS:	
		STREET 1:		1615 SOUTH CONGRESS AVE., SUITE 103
		CITY:			DELRAY BEACH
		STATE:			FL
		ZIP:			33445
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Highview Merger Corp. </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">1615 South Congress Ave., Suite 103</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Delray Beach, FL 33445</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">August 7, 2025</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><u>VIA EDGAR</u></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pearlyne Paulemon</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Real Estate &amp; Construction</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, NE</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549-3233</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 0.5in"><font style="font-size: 10pt"><b>Re: </b></font></td>
    <td><font style="font-size: 10pt"><b>Highview Merger Corp.</b></font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt"><b>Registration Statement on Form S-1</b></font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt"><b>Filed July 24, 2025, as amended</b></font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt"><b>File No. 333-288914</b></font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Ms. Paulemon:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to Rule 461 of the
rules and regulations promulgated under the Securities Act of 1933, as amended, Highview Merger Corp. respectfully requests that the effective
date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern Time on
August 11, 2025, or as soon thereafter as practicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please call Daniel Nussen
of White &amp; Case LLP at (213) 620-7796 to provide notice of the effectiveness of the Registration Statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">[<i>Signature Page Follows</i>]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in; text-indent: 0.5in">&nbsp;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

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    <td>&nbsp;</td>
    <td colspan="2"><font style="font-size: 10pt">Very truly yours,</font></td></tr>
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    <td style="width: 60%">&nbsp;</td>
    <td style="width: 5%">&nbsp;</td>
    <td style="width: 35%">&nbsp;</td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">By: </font></td>
    <td style="border-bottom: black 1pt solid"><font style="font-size: 10pt">/s/ David Boris</font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Name:&nbsp;</font></td>
    <td><font style="font-size: 10pt">David Boris</font></td></tr>
  <tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Title:</font></td>
    <td><font style="font-size: 10pt">Chief Executive Officer and Chief Financial Officer</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

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    <td style="width: 24px"><font style="font-size: 10pt">cc:</font></td>
    <td style="text-align: justify"><font style="font-size: 10pt">Daniel Nussen, White &amp; Case LLP</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">[<i>Signature Page to Acceleration Request</i>]</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

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