The first segments of B&M's first 300 foot roller coaster have gone vertical, as seen in the above photo of Leviathan at Canada's Wonderland. Looks like part of the combo brake run / end block area was the first section to go up. As shown in the concept art, this section of track looks to be pretty high off the ground.
This photo, also from the park, is a little less recent but gives a great overview of Leviathan's location in the park. For those not familiar, the ride's station will be in the lower right, with the lift hill heading out over Dragon Fire.
Stay up to date with the ride's construction on the Leviathan official webpage.