HYLIION HOLDINGS CORP. 1202 BMC Drive, Suite 100 Cedar Park, Texas 78613 ph: (833) 495-4466
March 2, 2026
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kristin Baldwin (baldwinkr@sec.gov)
| Re: | Acceleration Request of Hyliion Holdings Corp. (“Registrant”) Registration Statement on Form S-3 (File No. 333-293712) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the United States Securities Act of 1933, as amended, and on behalf of the Registrant, the Registrant hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it may become effective on Thursday, March 5, 2026, at 3:00 p.m., Eastern Time, or as soon thereafter as practicable.
Please call Brenda Lenahan of Vinson & Elkins L.L.P. at (212) 237-0133 with any questions regarding this matter.
| Very truly yours, | ||
| HYLIION HOLDINGS CORP. | ||
| By: | /s/ Thomas Healy | |
| Thomas Healy | ||
| Chief Executive Officer | ||
| cc: | Jose Oxholm, Hyliion Holdings Corp. |
Brenda Lenahan, Vinson & Elkins L.L.P.