# EDGAR Filing Document

**Accession Number:** 0002070602
**File Stem:** 0001185185-25-000917
**Filing Date:** 2025-8
**Character Count:** 2179
**Document Hash:** 3ee54e0fe97463ddeea22dcb007b504a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-25-000917.hdr.sgml**: 20250924

**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

**Highview Merger Corp.** 

1615 South Congress Ave., Suite 103

Delray Beach, FL 33445

August 7, 2025

**<u>VIA EDGAR</u>**

Pearlyne Paulemon

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-3233

---

| | |
|:---|:---|
| **Re:** | **Highview Merger Corp.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed July 24, 2025, as amended** |
|  | **File No. 333-288914** |

---

Dear Ms. Paulemon:

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.

Please call Daniel Nussen of White & Case LLP at (213) 620-7796 to provide notice of the effectiveness of the Registration Statement.

[*Signature Page Follows*]

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | /s/ David Boris |
| Name: | David Boris |
| Title: | Chief Executive Officer and Chief Financial Officer |

---

cc: Daniel Nussen, White & Case LLP

[*Signature Page to Acceleration Request*]