-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001489295-10-000001.txt : 20100415
<SEC-HEADER>0001489295-10-000001.hdr.sgml : 20100415
<ACCEPTANCE-DATETIME>20100415164004
ACCESSION NUMBER:		0001489295-10-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20100415
DATE AS OF CHANGE:		20100415
EFFECTIVENESS DATE:		20100415

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Highline Enhanced, Ltd.
		CENTRAL INDEX KEY:			0001489295
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-140691
		FILM NUMBER:		10752415

	BUSINESS ADDRESS:	
		STREET 1:		WALKERS (BVI) LIMITED
		STREET 2:		WALKERS CHAMBERS, 171 MAIN STREET
		CITY:			ROAD TOWN, TORTOLA
		STATE:			D8
		ZIP:			VG1110
		BUSINESS PHONE:		284-494-2204

	MAIL ADDRESS:	
		STREET 1:		WALKERS (BVI) LIMITED
		STREET 2:		WALKERS CHAMBERS, 171 MAIN STREET
		CITY:			ROAD TOWN, TORTOLA
		STATE:			D8
		ZIP:			VG1110
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001489295</cik>
        <entityName>Highline Enhanced, Ltd.</entityName>
        <issuerAddress>
            <street1>WALKERS (BVI) LIMITED</street1>
            <street2>WALKERS CHAMBERS, 171 MAIN STREET</street2>
            <city>ROAD TOWN, TORTOLA</city>
            <stateOrCountry>D8</stateOrCountry>
            <stateOrCountryDescription>VIRGIN ISLANDS, BRITISH</stateOrCountryDescription>
            <zipCode>VG1110</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>284-494-2204</issuerPhoneNumber>
        <jurisdictionOfInc>VIRGIN ISLANDS, BRITISH</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>British Virgin Islands Business Company.</entityTypeOtherDesc>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2007</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jacob</firstName>
                <middleName>W.</middleName>
                <lastName>Doft</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Highline Capital Holdings, L.L.C.</street1>
                <street2>One Rockefeller Plaza, 30th Floor</street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10020</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Founder and Managing Member of Highline Capital Holdings, L.L.C.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <lastName>Kay</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Walkers (BVI) Limited</street1>
                <street2>Walkers Chambers, 171 Main Street</street2>
                <city>Road Town, Tortola</city>
                <stateOrCountry>D8</stateOrCountry>
                <stateOrCountryDescription>VIRGIN ISLANDS, BRITISH</stateOrCountryDescription>
                <zipCode>VG1110</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Grant</firstName>
                <lastName>Jackson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Walkers (BVI) Limited</street1>
                <street2>Walkers Chambers, 171 Main Street</street2>
                <city>Road Town, Tortola</city>
                <stateOrCountry>D8</stateOrCountry>
                <stateOrCountryDescription>VIRGIN ISLANDS, BRITISH</stateOrCountryDescription>
                <zipCode>VG1110</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>100000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>Customary advisory fees are paid by the Issuer to the Investment Manager as provided for in the Issuer's offering material.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Highline Enhanced, Ltd.</issuerName>
                <signatureName>Michael Klarman</signatureName>
                <nameOfSigner>Michael Klarman</nameOfSigner>
                <signatureTitle>CFO, CCO of Highline Capital Management, L.L.C.</signatureTitle>
                <signatureDate>2010-03-28</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----