Company: HYAC-WT
Filing Date: 2025-01-08
Form Type: CORRESP
Source: 0001104659-25-002093
Chunk: 0

Company: Haymaker Acquisition Corp. 4
Filing Date: 2025-01-08
Form: CORRESP
Chunk 0
---
VIA EDGAR

January 8, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

| Attn: | Ameen Hamady     
 Kristina Marrone |

Re: Haymaker Acquisition Corp. 4

Form 10-K for the year ended December 31, 2023

Filed March 29, 2024

File No. 001-41757

Dear Ameen Hamady:

Haymaker Acquisition Corp.
4 (the “Company,” “we,” “our” or “us”) hereby transmits the
Company’s response to the comment letter received from the staff (the “Staff”) of the U.S. Securities and Exchange
Commission (the “Commission”), on December 18, 2024, regarding the Form 10-K for the year ended December 31, 2023 (the
“Form 10-K”) filed with the Commission on March 29, 2024.

For the Staff’s convenience,
we have repeated below the Staff’s comment in bold and have followed the comment with the Company’s response.

Form 10-K for the year ended December 31, 2023

General

| 1. | We note your disclosure on page 17 that you may not be able to complete an initial Business Combination                                        
 with certain potential target companies if a proposed transaction with the target company may be subject to review or approval by regulatory   
 authorities pursuant to certain U.S. or foreign laws or regulations, including the Committee on Foreign Investment in the United States.       
 With a view toward additional disclosure, please tell us whether your sponsor is controlled by, or has substantial ties with a non-U.S.        
 person. If so, please revise your disclosure in future filings to include disclosure that addresses how this fact could impact your ability    
 to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial     
 business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee 
 on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets         
 with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government         
 review of the transaction or a decision to prohibit the transaction could