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                               November 15, 2021

       Adam Dooley
       Chief Executive Officer
       Everest Consolidator Acquisition Corp
       4041 MacArthur Blvd
       Newport Beach, CA 92660

                                                        Re: Everest
Consolidator Acquisition Corp
                                                            Registration
Statement on Form S-1
                                                            Filed October 19,
2021, as amended October 29, 2021
                                                            File No. 333-260343

       Dear Mr. Dooley:

              We have reviewed your registration statement and have the
following comment. In our
       comment, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Registration Statement on Form S-1 filed October 19, 2021

       Prospectus Cover Page, page 1

   1.                                                   Please revise the
disclosure regarding the extensions to clarify that the sponsor will
                                                        contribute $.10 per
share to the trust for each extension.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
       statement.
 Adam Dooley
Everest Consolidator Acquisition Corp
November 15, 2021
Page 2

       You may contact Frank Knapp at 202-551-3805 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Michael Davis at 202-551-4385 or Pam Howell at 202-551-3357 with any
other
questions.



                                                        Sincerely,
FirstName LastNameAdam Dooley
                                                        Division of Corporation
Finance
Comapany NameEverest Consolidator Acquisition Corp
                                                        Office of Real Estate &
Construction
November 15, 2021 Page 2
cc:       Marc Jaffe
FirstName LastName