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SEC Company Response from Hyliion Holdings Corp. (HYLN) (CIK 0001759631) (HYLN) — Feb 25, 2019

Hyliion Holdings Corp. (HYLN) (CIK 0001759631)
Date: Feb. 25, 2019 · CIK: 0001759631 · Accession: 0001213900-19-003075

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File numbers found in text: 333-229537

Date
February 25, 2019
Author
Tortoise
Form
CORRESP
Company
Hyliion Holdings Corp. (HYLN) (CIK 0001759631)

Letter

VIA EDGAR Office of Financial Services United States Securities and Exchange Commission Division of Corporation Finance Attention: David Gessert, Attorney-Advisor Office of Financial Services Re: Tortoise Acquisition Corp. Form S-1 Registration Statement File No. 333-229537

Dear Mr. Gessert:

Tortoise Acquisition Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-229537), be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m. (Eastern time) on February 27, 2019, or as soon thereafter as possible.

We request that we be notified of such effectiveness by a telephone call to Brenda Lenahan of Vinson & Elkins L.L.P. at (212) 237-0133 and that such effectiveness also be confirmed in writing.

[Remainder of page intentionally left blank.]

Sincerely,
Tortoise
Acquisition Corp.

Show Raw Text
CORRESP
1
filename1.htm

Tortoise Acquisition Corp.

452 Fifth Avenue, 14th Floor

New York, NY 10018

(913) 981-1020

February 25, 2019

VIA EDGAR

Office of Financial Services

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

    Attention:
    David
    Gessert, Attorney-Advisor

    Office
    of Financial Services

    Re:
    Tortoise
    Acquisition Corp.

    Form
    S-1 Registration Statement

    File
    No. 333-229537

Dear
Mr. Gessert:

Tortoise Acquisition Corp. (the “Company”)
hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-229537),
be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m. (Eastern
time) on February 27, 2019, or as soon thereafter as possible.

We request that we be notified of such
effectiveness by a telephone call to Brenda Lenahan of Vinson & Elkins L.L.P. at (212) 237-0133 and that such effectiveness
also be confirmed in writing.

[Remainder
of page intentionally left blank.]

    Sincerely,

    Tortoise
    Acquisition Corp.

    By:
    /s/
    Vincent     T. Cubbage

    Name:
    Vincent
    T. Cubbage

    Title:
    President
    and Chief Executive Officer

    cc:
    Skadden,
    Arps, Slate, Meagher & Flom LLP

    Gregg
    A. Noel

    Jonathan
    B. Ko

    Vinson
    & Elkins L.L.P.

    Brenda
    Lenahan

    E.
    Ramey Layne

[Signature
Page to Company Acceleration Request]