This study identifies two distinct classes of genomic elements in human embryonic stem cells (hESCs) that are marked by unique chromatin signatures, which are associated with early developmental enhancers. The first class, characterized by the presence of p300 and BRG1, H3K4me1, and low H3K4me3, is associated with active enhancers. The second class, termed 'poised enhancers,' lacks H3K27ac but is enriched for H3K27me3 and is linked to genes involved in early embryonic development. During differentiation of hESCs to neuroepithelium, a subset of poised enhancers acquires an active enhancer signature, marked by H3K27ac and RNA POL2 binding. These poised enhancers can drive cell-type and stage-specific expression in zebrafish embryos, even in the absence of sequence conservation. The study provides a resource for studying transient, early developmental cell populations and highlights the role of H3K27me3 in distal regulatory elements.This study identifies two distinct classes of genomic elements in human embryonic stem cells (hESCs) that are marked by unique chromatin signatures, which are associated with early developmental enhancers. The first class, characterized by the presence of p300 and BRG1, H3K4me1, and low H3K4me3, is associated with active enhancers. The second class, termed 'poised enhancers,' lacks H3K27ac but is enriched for H3K27me3 and is linked to genes involved in early embryonic development. During differentiation of hESCs to neuroepithelium, a subset of poised enhancers acquires an active enhancer signature, marked by H3K27ac and RNA POL2 binding. These poised enhancers can drive cell-type and stage-specific expression in zebrafish embryos, even in the absence of sequence conservation. The study provides a resource for studying transient, early developmental cell populations and highlights the role of H3K27me3 in distal regulatory elements.