diff --git a/app/api/pax8/company-matches/[id]/resolve/route.ts b/app/api/pax8/company-matches/[id]/resolve/route.ts
new file mode 100644
index 0000000..9a342ed
--- /dev/null
+++ b/app/api/pax8/company-matches/[id]/resolve/route.ts
@@ -0,0 +1,79 @@
+/**
+ * POST /api/pax8/company-matches/[id]/resolve
+ *   Body: { companyId: number, note?: string }
+ *
+ * Resolves a flagged PAX8 -> Autotask company match by linking the PAX8
+ * company to the given Autotask company id. Unlike the read-side GET
+ * /api/pax8/company-matches (D-07, requireAuth only), this mutation is
+ * admin-gated (D-08) — mutating a match crosses a privilege boundary.
+ *
+ * companyId is NOT required to be one of the review's candidate_company_ids
+ * (D-05 manual-search fallback / D-09 zero-candidate case) — the resolver
+ * validates existence + active state instead of candidate membership.
+ */
+
+import { NextRequest, NextResponse } from 'next/server';
+import { z } from 'zod';
+import { requirePermission } from '@/lib/auth-utils';
+import postgresClient from '@/lib/services/postgres-client';
+import { resolvePax8CompanyMatch } from '@/lib/services/pax8-company-match-resolver';
+
+const ResolveBody = z.object({
+  companyId: z.number().int().positive(),
+  note: z.string().max(500).optional(),
+});
+
+export async function POST(
+  request: NextRequest,
+  { params }: { params: Promise<{ id: string }> }
+) {
+  const { session, error } = await requirePermission('admin', 'access');
+  if (error) return error;
+
+  const { id } = await params;
+  if (!/^[0-9a-f-]{36}$/i.test(id)) {
+    return NextResponse.json({ error: 'Invalid review id' }, { status: 400 });
+  }
+
+  let body: unknown;
+  try {
+    body = await request.json();
+  } catch {
+    return NextResponse.json({ error: 'Invalid JSON body' }, { status: 400 });
+  }
+  const parsed = ResolveBody.safeParse(body);
+  if (!parsed.success) {
+    return NextResponse.json(
+      { error: 'Invalid payload', details: parsed.error.flatten() },
+      { status: 400 }
+    );
+  }
+
+  try {
+    const result = await postgresClient.transaction((tx) =>
+      resolvePax8CompanyMatch(tx, {
+        reviewId: id,
+        companyId: parsed.data.companyId,
+        note: parsed.data.note ?? null,
+        userId: session?.user?.id ?? null,
+      })
+    );
+
+    if (result.ok) {
+      return NextResponse.json({ ok: true, resolvedToCompanyId: result.resolvedToCompanyId });
+    }
+
+    const statusByCode: Record<typeof result.code, number> = {
+      not_found: 404,
+      already_resolved: 409,
+      company_not_found: 400,
+    };
+    return NextResponse.json({ error: result.message }, { status: statusByCode[result.code] });
+  } catch (err) {
+    console.error('Failed to resolve PAX8 company match:', err);
+    return NextResponse.json(
+      { error: 'Failed to resolve PAX8 company match', message: err instanceof Error ? err.message : 'Unknown error' },
+      { status: 500 }
+    );
+  }
+}