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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

Filed October 18, 2021, as amended October 29, 2021

File No. 333-260343

Dear Mr. Davis and Ms. Howell:

On behalf of Everest Consolidator Acquisition Corporation, a Delaware corporation (the “Company”), we are transmitting this letter in response to a comment received from the staff (the “Staff”) of the Securities and Exchange Commission by letter dated November 15, 2021 with respect to the above-referenced Registration Statement on Form S-1. This letter is being submitted together with a copy of the Company’s Amendment No. 2 to Registration Statement on Form S-1 (“Amendment No. 2”), which has been revised to address the Staff’s comment. The bold and numbered paragraph below corresponds to the numbered paragraph in the Staff’s letter and is followed by the Company’s response.