diff --git a/google/cloud/pubsublite/cloudpubsub/__init__.py b/google/cloud/pubsublite/cloudpubsub/__init__.py
new file mode 100644
index 00000000..e69de29b
diff --git a/google/cloud/pubsublite/cloudpubsub/internal/__init__.py b/google/cloud/pubsublite/cloudpubsub/internal/__init__.py
new file mode 100644
index 00000000..e69de29b
diff --git a/google/cloud/pubsublite/cloudpubsub/internal/ack_set_tracker.py b/google/cloud/pubsublite/cloudpubsub/internal/ack_set_tracker.py
new file mode 100644
index 00000000..b2d838d4
--- /dev/null
+++ b/google/cloud/pubsublite/cloudpubsub/internal/ack_set_tracker.py
@@ -0,0 +1,32 @@
+from abc import abstractmethod
+from typing import AsyncContextManager
+
+
+class AckSetTracker(AsyncContextManager):
+  """
+  An AckSetTracker tracks disjoint acknowledged messages and commits them when a contiguous prefix of tracked offsets
+  is aggregated.
+  """
+  @abstractmethod
+  def track(self, offset: int):
+    """
+    Track the provided offset.
+
+    Args:
+      offset: the offset to track.
+
+    Raises:
+      GoogleAPICallError: On an invalid offset to track.
+    """
+
+  @abstractmethod
+  async def ack(self, offset: int):
+    """
+    Acknowledge the message with the provided offset. The offset must have previously been tracked.
+
+    Args:
+      offset: the offset to acknowledge.
+
+    Returns:
+      GoogleAPICallError: On a commit failure.
+    """
diff --git a/google/cloud/pubsublite/cloudpubsub/internal/ack_set_tracker_impl.py b/google/cloud/pubsublite/cloudpubsub/internal/ack_set_tracker_impl.py
new file mode 100644
index 00000000..45f0cd56
--- /dev/null
+++ b/google/cloud/pubsublite/cloudpubsub/internal/ack_set_tracker_impl.py
@@ -0,0 +1,52 @@
+import queue
+from collections import deque
+from typing import Optional
+
+from google.api_core.exceptions import FailedPrecondition
+from google.cloud.pubsublite.cloudpubsub.internal.ack_set_tracker import AckSetTracker
+from google.cloud.pubsublite.internal.wire.committer import Committer
+from google.cloud.pubsublite_v1 import Cursor
+
+
+class AckSetTrackerImpl(AckSetTracker):
+  _committer: Committer
+
+  _receipts: "deque[int]"
+  _acks: "queue.PriorityQueue[int]"
+
+  def __init__(self, committer: Committer):
+    self._committer = committer
+    self._receipts = deque()
+    self._acks = queue.PriorityQueue()
+
+  def track(self, offset: int):
+    if len(self._receipts) > 0:
+      last = self._receipts[0]
+      if last >= offset:
+        raise FailedPrecondition(f"Tried to track message {offset} which is before last tracked message {last}.")
+    self._receipts.append(offset)
+
+  async def ack(self, offset: int):
+    # Note: put_nowait is used here and below to ensure that the below logic is executed without yielding
+    # to another coroutine in the event loop. The queue is unbounded so it will never throw.
+    self._acks.put_nowait(offset)
+    prefix_acked_offset: Optional[int] = None
+    while len(self._receipts) != 0 and not self._acks.empty():
+      receipt = self._receipts.popleft()
+      ack = self._acks.get_nowait()
+      if receipt == ack:
+        prefix_acked_offset = receipt
+        continue
+      self._receipts.append(receipt)
+      self._acks.put(ack)
+      break
+    if prefix_acked_offset is None:
+      return
+    # Convert from last acked to first unacked.
+    await self._committer.commit(Cursor(offset=prefix_acked_offset+1))
+
+  async def __aenter__(self):
+    await self._committer.__aenter__()
+
+  async def __aexit__(self, exc_type, exc_value, traceback):
+    await self._committer.__aexit__(exc_type, exc_value, traceback)
diff --git a/tests/unit/pubsublite/cloudpubsub/__init__.py b/tests/unit/pubsublite/cloudpubsub/__init__.py
new file mode 100644
index 00000000..e69de29b
diff --git a/tests/unit/pubsublite/cloudpubsub/internal/__init__.py b/tests/unit/pubsublite/cloudpubsub/internal/__init__.py
new file mode 100644
index 00000000..e69de29b
diff --git a/tests/unit/pubsublite/cloudpubsub/internal/ack_set_tracker_impl_test.py b/tests/unit/pubsublite/cloudpubsub/internal/ack_set_tracker_impl_test.py
new file mode 100644
index 00000000..f7089044
--- /dev/null
+++ b/tests/unit/pubsublite/cloudpubsub/internal/ack_set_tracker_impl_test.py
@@ -0,0 +1,46 @@
+from asynctest.mock import MagicMock, call
+import pytest
+
+# All test coroutines will be treated as marked.
+from google.cloud.pubsublite.cloudpubsub.internal.ack_set_tracker import AckSetTracker
+from google.cloud.pubsublite.cloudpubsub.internal.ack_set_tracker_impl import AckSetTrackerImpl
+from google.cloud.pubsublite.internal.wire.committer import Committer
+from google.cloud.pubsublite_v1 import Cursor
+
+pytestmark = pytest.mark.asyncio
+
+
+@pytest.fixture()
+def committer():
+  committer = MagicMock(spec=Committer)
+  committer.__aenter__.return_value = committer
+  return committer
+
+
+@pytest.fixture()
+def tracker(committer):
+  return AckSetTrackerImpl(committer)
+
+
+async def test_track_and_aggregate_acks(committer, tracker: AckSetTracker):
+  async with tracker:
+    committer.__aenter__.assert_called_once()
+    tracker.track(offset=1)
+    tracker.track(offset=3)
+    tracker.track(offset=5)
+    tracker.track(offset=7)
+
+    committer.commit.assert_has_calls([])
+    await tracker.ack(offset=3)
+    committer.commit.assert_has_calls([])
+    await tracker.ack(offset=5)
+    committer.commit.assert_has_calls([])
+    await tracker.ack(offset=1)
+    committer.commit.assert_has_calls([call(Cursor(offset=6))])
+
+    tracker.track(offset=8)
+    await tracker.ack(offset=7)
+    committer.commit.assert_has_calls([call(Cursor(offset=6)), call(Cursor(offset=8))])
+  committer.__aexit__.assert_called_once()
+
+