Highview Acquisition Corp is a Special Purpose Acquisition Company (SPAC) — a blank check company with no operations whose sole purpose is to acquire a private business and take it public through a merger. Highview raised $230M in its August 2025 IPO by selling units at $10.00 per unit, with proceeds held in a trust invested in U.S. government securities until a deal closes. Highview has until August 2027 to complete an acquisition; if it fails, shareholders receive their $10.00 per share back from the trust. Highview targets middle-market businesses with enterprise values of roughly $750M to $1.5B or more, focusing on North American or Western European companies — particularly private equity-backed businesses seeking liquidity or a path to public markets. Because the trust alone is insufficient to fund targets of this size, Highview expects to supplement proceeds with PIPE equity or debt financing at deal close. Highview is led by David Boris (CEO/CFO), who has over 30 years of M&A experience and has co-led four prior SPACs, and Taylor Rettig (President), a former COO of Atlas Crest Acquisition Corp. The sponsor paid roughly $0.004 per founder share upfront, and those shares convert to Class A shares upon deal completion — a standard SPAC "promote" structure that creates significant sponsor upside but also an acknowledged conflict of interest, since founder shares expire worthless if no deal closes.