SEC Comment Letter 0000000000-23-000152 to Heliogen, Inc. (HLGN, HLGNW) (CIK 0001840292)
Heliogen, Inc. (HLGN, HLGNW) (CIK 0001840292)
Date: Jan. 5, 2023 · CIK: 0001840292 · Accession: 0000000000-23-000152
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File numbers found in text: 001-40209
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United States securities and exchange commission logo
January 5, 2023
Christiana Obiaya
Chief Financial Officer
Heliogen, Inc.
130 West Union Street
Pasadena, CA 91103
Re:Heliogen, Inc.
Form 10-K for the fiscal year ended December 31, 2021
Filed March 31, 2022
File No. 001-40209
Dear Christiana Obiaya:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation