diff --git a/include/xrpl/ledger/helpers/AccountRootHelpers.h b/include/xrpl/ledger/helpers/AccountRootHelpers.h
index c8aae1a945..e818bddd06 100644
--- a/include/xrpl/ledger/helpers/AccountRootHelpers.h
+++ b/include/xrpl/ledger/helpers/AccountRootHelpers.h
@@ -5,7 +5,7 @@
 #include <xrpl/beast/utility/instrumentation.h>
 #include <xrpl/ledger/ApplyView.h>
 #include <xrpl/ledger/ReadView.h>
-#include <xrpl/ledger/helpers/WrappedSLEBase.h>
+#include <xrpl/ledger/helpers/SLEBase.h>
 #include <xrpl/protocol/Indexes.h>
 #include <xrpl/protocol/Rate.h>
 #include <xrpl/protocol/STLedgerEntry.h>
diff --git a/include/xrpl/ledger/helpers/SLEBase.h b/include/xrpl/ledger/helpers/SLEBase.h
new file mode 100644
index 0000000000..e2183eabd7
--- /dev/null
+++ b/include/xrpl/ledger/helpers/SLEBase.h
@@ -0,0 +1,200 @@
+#pragma once
+
+#include <xrpl/ledger/ApplyView.h>
+#include <xrpl/ledger/ReadView.h>
+#include <xrpl/protocol/STLedgerEntry.h>
+
+#include <memory>
+#include <stdexcept>
+
+namespace xrpl {
+
+/**
+ * Read-only base class for all ledger entry view classes.
+ *
+ * Provides common functionality for existence checking and raw SLE read access.
+ * Supports read-only (ReadView) contexts.
+ *
+ * Derived classes should provide domain-specific accessors that hide
+ * implementation details of the underlying ledger entry format.
+ */
+class ReadOnlySLE
+{
+public:
+    virtual ~ReadOnlySLE() = default;
+
+    // Copy/move constructors are fine (reference can be initialized from another)
+    ReadOnlySLE(ReadOnlySLE const&) = default;
+    ReadOnlySLE(ReadOnlySLE&&) = default;
+    // Assignment operators are deleted (cannot rebind reference members)
+    ReadOnlySLE&
+    operator=(ReadOnlySLE const&) = delete;
+    ReadOnlySLE&
+    operator=(ReadOnlySLE&&) = delete;
+
+    /** Returns true if the ledger entry exists */
+    bool
+    exists() const
+    {
+        return sle_ != nullptr;
+    }
+
+    /** Explicit conversion to bool for convenient existence checking */
+    explicit
+    operator bool() const
+    {
+        return exists();
+    }
+
+    /** Returns the underlying SLE for read access (always available) */
+    std::shared_ptr<SLE const> const&
+    sle() const
+    {
+        return sle_;
+    }
+
+    /** Returns the read view (always available) */
+    ReadView const&
+    readView() const
+    {
+        return readView_;
+    }
+
+    STLedgerEntry const*
+    operator->() const
+    {
+        XRPL_ASSERT(exists(), "xrpl::ReadOnlySLE::operator-> : exists");
+        return sle_.get();
+    }
+
+    STLedgerEntry const&
+    operator*() const
+    {
+        XRPL_ASSERT(exists(), "xrpl::ReadOnlySLE::operator* : exists");
+        return *sle_;
+    }
+
+protected:
+    // Default constructor is deleted (cannot leave reference uninitialized)
+    ReadOnlySLE() = delete;
+
+    /** Constructor for read-only context (ReadView) */
+    explicit ReadOnlySLE(std::shared_ptr<SLE const> sle, ReadView const& view)
+        : sle_(std::move(sle)), readView_(view)
+    {
+    }
+
+    std::shared_ptr<SLE const> sle_;  // Always valid (const view)
+    ReadView const& readView_;        // Always valid
+};
+
+/**
+ * Writable base class for all ledger entry view classes.
+ *
+ * Extends ReadOnlySLE with write access capabilities.
+ * Supports read-write (ApplyView) contexts.
+ *
+ * Derived classes should provide domain-specific accessors that hide
+ * implementation details of the underlying ledger entry format.
+ */
+class WritableSLE
+{
+public:
+    virtual ~WritableSLE() = default;
+
+    // Copy/move constructors are fine (reference can be initialized from another)
+    WritableSLE(WritableSLE const&) = default;
+    WritableSLE(WritableSLE&&) = default;
+    // Assignment operators are deleted (cannot rebind reference members)
+    WritableSLE&
+    operator=(WritableSLE const&) = delete;
+    WritableSLE&
+    operator=(WritableSLE&&) = delete;
+
+    /** Returns a mutable SLE for write operations */
+    std::shared_ptr<SLE> const&
+    mutableSle() const
+    {
+        return mutableSle_;
+    }
+
+    /** Returns true if this wrapper supports write operations */
+    bool
+    canModify() const
+    {
+        return mutableSle_ != nullptr;
+    }
+
+    /** Returns the apply view for write operations */
+    ApplyView&
+    applyView() const
+    {
+        return applyView_;
+    }
+
+    STLedgerEntry*
+    operator->()
+    {
+        XRPL_ASSERT(canModify(), "xrpl::WritableSLE::operator-> : can modify");
+        return mutableSle_.get();
+    }
+
+    STLedgerEntry&
+    operator*()
+    {
+        XRPL_ASSERT(canModify(), "xrpl::WritableSLE::operator* : can modify");
+        return *mutableSle_;
+    }
+
+    void
+    insert()
+    {
+        XRPL_ASSERT(canModify(), "xrpl::WritableSLE::insert : can modify");
+        applyView_.insert(mutableSle_);
+    }
+
+    void
+    erase()
+    {
+        XRPL_ASSERT(canModify(), "xrpl::WritableSLE::erase : can modify");
+        applyView_.erase(mutableSle_);
+    }
+
+    void
+    update()
+    {
+        XRPL_ASSERT(canModify(), "xrpl::WritableSLE::update : can modify");
+        applyView_.update(mutableSle_);
+    }
+
+    void
+    newSLE()
+    {
+        XRPL_ASSERT(!canModify(), "xrpl::WritableSLE::newSLE : mutableSle_ is not null");
+        mutableSle_ = std::make_shared<SLE>(key_);
+    }
+
+protected:
+    // Default constructor is deleted (cannot leave reference uninitialized)
+    WritableSLE() = delete;
+
+    /** Constructor for read-write context (ApplyView) */
+    explicit WritableSLE(std::shared_ptr<SLE> sle, ApplyView& view)
+        : applyView_(view)
+        , key_(sle ? Keylet(sle->getType(), sle->key()) : Keylet(ltANY, uint256{}))
+        , mutableSle_(std::move(sle))
+    {
+    }
+
+    /** Constructor for read-write context (ApplyView) */
+    explicit WritableSLE(Keylet const& key, ApplyView& view)
+        : applyView_(view), key_(key), mutableSle_(applyView_.peek(key))
+    {
+    }
+
+    ApplyView& applyView_;  // ApplyView for write contexts (first for init order)
+    Keylet const key_;
+    std::shared_ptr<SLE> mutableSle_;  // Mutable SLE for write contexts
+};
+
+}  // namespace xrpl