# EDGAR Filing Document

**Accession Number:** 0001759631
**File Stem:** 0001213900-26-022458
**Filing Date:** 2026-3
**Character Count:** 2236
**Document Hash:** 718d7cd195ba7370609232cec086baff
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-022458.hdr.sgml**: 20260403

**ACCESSION NUMBER**: 0001213900-26-022458

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260302

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Hyliion Holdings Corp.
- **CENTRAL INDEX KEY:** 0001759631
- **STANDARD INDUSTRIAL CLASSIFICATION:** TRUCK & BUS BODIES [3713]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1202 BMC DRIVE, SUITE 100
- **CITY:** CEDAR PARK
- **STATE:** TX
- **ZIP:** 78613
- **BUSINESS PHONE:** (833) 495-4466

**MAIL ADDRESS:**
- **STREET 1:** 1202 BMC DRIVE, SUITE 100
- **CITY:** CEDAR PARK
- **STATE:** TX
- **ZIP:** 78613

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Tortoise Acquisition Corp.
- **DATE OF NAME CHANGE:** 20181120

![](ea027949401_img1.jpg)

HYLIION HOLDINGS CORP. 1202 BMC Drive, Suite 100 Cedar Park, Texas 78613 ph: (833) 495-4466

March 2, 2026

 ****

***<u>Via EDGAR</u>***

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, | Very truly yours, |
| **HYLIION HOLDINGS CORP.** | **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.