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
AI Filing Summary & Sentiment
File numbers found in text: 333-229537
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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]