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HYLIION
HOLDINGS CORP.

1202 BMC Drive, Suite 100

Cedar Park, Texas 78613

November
24, 2020

Division
of Corporation Finance

Office of Manufacturing

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 RE: Hyliion
                                         Holdings Corp.

                                         Registration Statement on Form S-1

                                         File No. 333-249649

Ladies
and Gentlemen:

Hyliion
Holdings Corp. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”)
take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on November 27, 2020,
at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request
via telephone call to the staff of the Commission. The Registrant hereby authorizes each of David Peinsipp and Kristin VanderPas
of Cooley LLP, counsel to the Registrant, to make such request on its behalf.

Once
the Registration Statement has been declared effective, please orally confirm that event with David Peinsipp of Cooley LLP, counsel
to the Registrant, at (415) 693-2177, or in his absence, Kristin VanderPas at (415) 693-2097.

[Signature
Page Follows]

    Very truly yours,

    HYLIION HOLDINGS CORP.

    By:
    /s/ Thomas Healy

    Name:
    Thomas Healy

    Title:
    Chief Executive Officer

    cc:
    Jose Oxholm, Hyliion Holdings
    Corp.

    David Peinsipp, Cooley LLP

    Kristin VanderPas, Cooley LLP

    Marianne Sazzarin, Cooley LLP