EVEREST CONSOLIDATOR ACQUISITION CORPORATION
4041 MacArthur Blvd
Newport Beach, California 92660
(949) 610-0835
November 19, 2021
VIA EDGAR
Office of Real Estate and Construction
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Attention: Michael Davis and Pam Howell
| Re: | Everest Consolidator Acquisition Corporation |
Registration Statement on Form S-1 |
File No. 333-260343 |
Dear Mr. Davis and Ms. Howell:
Everest Consolidator Acquisition Corporation (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:15 P.M., Washington, D.C. time, on November 23, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Please contact Ryan J. Maierson of Latham & Watkins LLP, counsel to the Registrant, at (713) 546-5400, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| EVEREST CONSOLIDATOR ACQUISITION CORPORATION | ||
| By: | /s/ Adam Dooley | |
| Adam Dooley | ||
| Chief Executive Officer | ||
| Cc: | Marc D. Jaffe, Latham & Watkins LLP |
Ryan J. Maierson, Latham & Watkins LLP |
Senet S. Bischoff, Latham & Watkins LLP |
