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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; background-color: white"><B>As
  filed with the Securities and Exchange Commission on August 6, 2024</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Registration
  No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>UNITED
  STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION<BR>
  Washington, D.C. 20549</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>FORM
  S-8<BR>
  REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Hyliion
  Holdings Corp.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Exact
  name of registrant as specified in its charter)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="text-indent: 0pt; vertical-align: bottom; width: 49%; border-bottom: black 1.5pt solid; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Delaware</B></FONT></TD>
      <TD STYLE="text-indent: 0pt; vertical-align: top; width: 2%; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; vertical-align: bottom; width: 49%; border-bottom: black 1.5pt solid; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>83-2538002</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(State
      or other jurisdiction of</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">incorporation
      or organization)</FONT></P></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(IRS
      Employer</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Identification
      No.)</FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-indent: 0pt; vertical-align: top; border-bottom: black 1.5pt solid; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>1202
      BMC Drive, Suite 100<BR>
      Cedar Park, Texas </B></FONT></TD>
      <TD STYLE="text-indent: 0pt; vertical-align: top; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>78613</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Address of Principal Executive
      Offices)</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Zip Code)</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Hyliion
  Holdings Corp. 2024 Equity Incentive Plan<BR>
  </B>(Full title of the plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Thomas
  Healy<BR>
  Chief Executive Officer<BR>
  Hyliion Holdings Corp.<BR>
  1202 BMC Drive, Suite 100<BR>
  Cedar Park, Texas 78613<BR>
  </B>(Name and address of agent for service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>(833)
  495-4466<BR>
  </B>(Telephone number, including area code, of agent for service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company, or an emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo;
  &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: bottom; width: 18%; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large accelerated
      filer</FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 53%; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 25%; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accelerated
      filer</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 3%; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Smaller reporting company</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging growth company</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">If an emerging
  growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
  new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) or the Securities Act. &#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PART
  I</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">The information
  required by Part I of Form S-8 to be contained in the Section 10(a) prospectus is omitted from this registration statement in accordance
  with Rule 428 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). The document(s) containing the information
  specified in Part I will be sent or given to participants in the Hyliion Holdings Corp. 2024 Equity Incentive Plan (the &ldquo;Plan&rdquo;)
  as specified by Rule 428(b)(1) of the Securities Act. Such documents are not being filed with the Securities and Exchange Commission
  (the &ldquo;Commission&rdquo;) as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424
  of the Securities Act. These document(s) and the documents incorporated by reference in the registration statement pursuant to Item 3
  of Part II of this form, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <!-- Field: Page; Sequence: 2; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item
  3. Incorporation of Documents by Reference.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">The following
  documents filed by the registrant with the Commission are hereby incorporated by reference in this registration statement:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">the registrant&rsquo;s annual report on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000015/hyln-20231231.htm">Form 10-K</A> for the fiscal year
      ended December 31, 2023 filed with the Commission on February 13, 2024;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">the registrant&rsquo;s quarterly reports on Form 10-Q for the quarter
      ended March 31, 2024, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000089/hyln-20240331.htm">May 1, 2024</A> and June 30, 2024, filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1759631/000175963124000127/hyln-20240630.htm" STYLE="-sec-extract: exhibit">August 6, 2024</A>;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">the registrant&rsquo;s current reports on Form 8-K filed with the Commission
      on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000096/hyln-20240521.htm">May 23, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000088/hyln-20240430.htm">May 1, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000078/hyln-20240404.htm">April 4, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000065/hyln-20240304.htm">March 4, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000016/hyln-20240213.htm">February 13, 2024</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000175963124000014/hyln-20240213.htm">February 13, 2024</A> (except for any Items furnished
      under Item 2.02 or Item 7.01 and any exhibits that relate to such items); and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">(d)</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the description of the registrant&rsquo;s common stock contained in
      <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390021026636/f10k2020a1ex4-4_hyliion.htm">Exhibit 4.4</A> to the registrant&rsquo;s annual report on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390021026636/f10k2020a1_hyliionholdings.htm">Form 10-K/A</A> filed with the Commission on May 17, 2021, and any amendment or
      report filed with the Commission for the purpose of updating the description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">All reports
  and other documents filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as
  amended, other than current reports furnished under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that
  relate to such items, after the date of this registration statement, and prior to the filing of a post-effective amendment that indicates
  that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated
  by reference herein and to be a part of this registration statement from the date of filing of such reports and documents. Any statement
  contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for
  purposes of this registration statement to the extent that a statement herein <FONT STYLE="background-color: white">or </FONT>in any
  other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
  Any such statement so modified or superseded shall not constitute a part of this registration statement, except as so modified or superseded.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item
  4. Description of Securities</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item
  5. Interests of Named Experts and Counsel</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT></P>
  
  <!-- Field: Page; Sequence: 3; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item
  6. Indemnification of Directors and Officers</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Section 145
  of the General Corporation Law of the State of Delaware, as amended, authorizes the Registrant to indemnify any director or officer under
  certain prescribed circumstances and subject to certain limitations against certain costs and expenses, including attorney&rsquo;s fees
  actually and reasonably incurred in connection with any action, suit, or proceeding, whether civil, criminal, administrative, or investigative,
  to which a person is a party by reason of being one of the Registrant&rsquo;s directors or officers if it is determined that such person
  acted in accordance with the applicable standard of conduct set forth in such statutory provisions.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Additionally,
  our Second Amended and Restated Certificate of Incorporation eliminates our directors&rsquo; liability to the fullest extent permitted
  under the DGCL. The DGCL provides that directors of a corporation will not be personally liable for monetary damages for breach of their
  fiduciary duties as directors, except for liability:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">for any transaction from which the director derives an improper personal
      benefit;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">for any act or omission not in good faith or that involves intentional
      misconduct or a knowing violation of law;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">for any unlawful payment of dividends or redemption of shares; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">for any breach of a director&rsquo;s duty of loyalty to the corporation
      or its stockholders.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">If the DGCL
  is amended to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of the
  Company&rsquo;s directors will be eliminated or limited to the fullest extent permitted by the DGCL, as so amended.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; background-color: white">These
  provisions do not affect a director&rsquo;s responsibilities under any other law, such as the federal securities laws or state or federal
  environmental laws.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">In addition,
  we have entered into separate indemnification agreements with our directors and officers. These agreements, among other things, require
  us to indemnify our directors and officers for certain expenses, including attorneys&rsquo; fees, judgments, fines, and settlement amounts
  incurred by a director or officer in any action or proceeding arising out of their services as one of our directors or officers or any
  other company or enterprise to which the person provides services at our request.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We maintain
  a directors&rsquo; and officers&rsquo; insurance policy pursuant to which our directors and officers are insured against liability for
  actions taken in their capacities as directors and officers.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Insofar as
  indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, or persons controlling the
  Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission,
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item
  7. Exemption from Registration Claimed</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Not applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item
  8. Exhibits.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; width: 9%; border-bottom: black 1.5pt solid; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Exhibit
      No.</B></FONT></TD>
      <TD STYLE="text-indent: 0pt; width: 1%; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; width: 90%; border-bottom: black 1.5pt solid; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.1</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824ex3-1_hyliionhold.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Second Amended and Restated Certificate of Incorporation
      of the Company dated October 1, 2020 (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on October
      7, 2020).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">4.2</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left; text-indent: 0pt; padding: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824ex3-2_hyliionhold.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amended and Restated Bylaws of the Company dated
      October 1, 2020 (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on October 7, 2020).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.1*</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><A HREF="ea021068901ex5-1_hyliion.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Opinion of Vinson &amp; Elkins LLP.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">23.1*</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><A HREF="ea021068901ex23-1_hyliion.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U STYLE="text-decoration: none">Consent of Grant Thornton LLP, independent registered public accounting firm of Hyliion Inc.</U></FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">23.2*</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U STYLE="text-decoration: none"><A HREF="ea021068901ex5-1_hyliion.htm">Consent of Vinson &amp; Elkins LLP (included in Exhibit 5.1).</A></U></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">24.1*</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif">Power of Attorney (contained on the signature
      page hereto).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">99.1</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1759631/000175963124000127/hyln-20240630xex101.htm" STYLE="-sec-extract: exhibit">Hyliion Holdings Corp. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on August 6, 2024).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">107.1*</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><A HREF="ea021068901ex-fee_hyliion.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Calculation of filing fee tables.</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT>&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>*</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Filed
  herein</B></FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Item
  9. Undertakings.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The undersigned registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1)</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">To file, during any period in which offers or sales are being made,
      a post-effective amendment to this registration statement:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">to include any prospectus required by Section 10(a)(3) of the Securities
      Act;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ii)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">to reflect in the prospectus any facts or events arising after the effective
      date of this registration statement (or the most recent post-effective amendment hereof) which, individually or in the aggregate,
      represent a fundamental change in the information set forth in this registration statement. Notwithstanding the foregoing, any increase
      or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered)
      and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed
      with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change
      in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration
      statement;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(iii)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">to include any material information with respect to the plan of distribution
      not previously disclosed in this registration statement or any material change to such information in this registration statement;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif">provided,
  however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment
  by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section
  13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">That, for the purpose of determining any liability under the Securities
      Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein,
      and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">To remove from registration by means of a post-effective amendment any
      of the securities being registered which remain unsold at the termination of the offering.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The undersigned registrant hereby undertakes that, for purposes of determining
      any liability under the Securities Act, each filing of the registrant&rsquo;s annual report pursuant to Section 13(a) or Section
      15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report
      pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this registration statement
      shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
      at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Insofar as indemnification for liabilities arising under the Securities
      Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise,
      the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed
      in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other
      than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in
      the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
      with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling
      precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy
      as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8, and has duly caused this registration statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Cedar Park, State of Texas, on August 6, 2024.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">HYLIION HOLDINGS CORP.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; width: 60%; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; width: 5%; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; width: 35%; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
      <TD STYLE="text-indent: 0pt; border-bottom: black 1.5pt solid; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
  Thomas Healy</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Thomas Healy</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title:</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="a_001"></A>POWER
  OF ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">KNOW ALL
  PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Thomas Healy and Jon Panzer,
  and each of them, his true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him
  and in his name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments, to
  this registration statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done, as fully for all intents and purposes as he might or could do in person,
  hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or his substitute or substitutes may lawfully do
  or cause to be done by virtue hereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
  to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the
  capacities and on the date indicated.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: center; width: 32%; text-indent: 0pt; vertical-align: bottom"><B>Signature</B></TD>
      <TD STYLE="padding: 0pt; text-align: center; width: 2%; text-indent: 0pt; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; vertical-align: bottom; text-align: center; width: 36%"><B>Title</B></TD>
      <TD STYLE="padding: 0pt; text-align: center; width: 2%; text-indent: 0pt; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; vertical-align: bottom; text-align: center; width: 28%"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Thomas Healy</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Chief Executive Officer and Director</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Thomas Healy</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">(Principal Executive Officer)</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Jon Panzer</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Chief Financial Officer and Chief Accounting
      Officer</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Jon Panzer</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">(Principal Financial Officer and Principal Accounting Officer)</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Rodger L. Boehm</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Director</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Rodger L. Boehm</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Jeffrey A. Craig</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Director</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Jeffrey A. Craig</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Vincent T. Cubbage</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Director</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Vincent T. Cubbage</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Richard J. Freeland</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Director</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Richard J. Freeland</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Mary E. Gustanski</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Director</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Mary E. Gustanski</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">/s/ Robert M. Knight, Jr.</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Director</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Robert M. Knight, Jr.</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt; vertical-align: top">/s/ Melanie M. Trent</TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; text-align: left; text-indent: 0pt; vertical-align: top">Director</TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; text-align: center; vertical-align: top">August 6, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">Melanie M. Trent</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: left; text-indent: 0pt; vertical-align: top">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; vertical-align: top">&nbsp;</TD></TR>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0210689-s8_hyliion.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 74780}]
metadata_filer: {"company-data": {"conformed-name": "Hyliion Holdings Corp.", "cik": "0001759631", "assigned-sic": "3713", "organization-name": "04 Manufacturing", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-281305", "film-number": "241180288"}, "business-address": {"street1": "1202 BMC DRIVE, SUITE 100", "city": "CEDAR PARK", "state": "TX", "zip": "78613", "phone": "(833) 495-4466"}, "mail-address": {"street1": "1202 BMC DRIVE, SUITE 100", "city": "CEDAR PARK", "state": "TX", "zip": "78613"}, "former-company": {"former-conformed-name": "Tortoise Acquisition Corp.", "date-changed": "20181120"}}
text: As
  filed with the Securities and Exchange Commission on August 6, 2024
  Registration
  No. 333-
  UNITED
  STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM
  S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Hyliion
  Holdings Corp.
  (Exact
  name of registrant as specified in its charter)
  Delaware
  83-2538002
  (State
      or other jurisdiction of
  incorporation
      or organization)
  (IRS
      Employer
  Identification
      No.)
  1202
      BMC Drive, Suite 100
  Cedar Park, Texas
  78613
  (Address of Principal Executive
      Offices)
  (Zip Code)
  Hyliion
  Holdings Corp. 2024 Equity Incentive Plan
  (Full title of the plan)
  Thomas
  Healy
  Chief Executive Officer
  Hyliion Holdings Corp.
  1202 BMC Drive, Suite 100
  Cedar Park, Texas 78613
  (Name and address of agent for service)
  (833)
  495-4466
  (Telephone number, including area code, of agent for service)
  Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
  "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act:
  Large accelerated
      filer
  ☐
  Accelerated
      filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging
  growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
  new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) or the Securities Act. ☐
  PART
  I
  INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information
  required by Part I of Form S-8 to be contained in the Section 10(a) prospectus is omitted from this registration statement in accordance
  with Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"). The document(s) containing the information
  specified in Part I will be sent or given to participants in the Hyliion Holdings Corp. 2024 Equity Incentive Plan (the "Plan")
  as specified by Rule 428(b)(1) of the Securities Act. Such documents are not being filed with the Securities and Exchange Commission
  (the "Commission") as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424
  of the Securities Act. These document(s) and the documents incorporated by reference in the registration statement pursuant to Item 3
  of Part II of this form, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  1
  PART
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item
  3. Incorporation of Documents by Reference.
  The following
  documents filed by the registrant with the Commission are hereby incorporated by reference in this registration statement:
  (a)
  the registrant's annual report on
  Form 10-K
  for the fiscal year
      ended December 31, 2023 filed with the Commission on February 13, 2024;
  (b)
  the registrant's quarterly reports on Form 10-Q for the quarter
      ended March 31, 2024, filed with the Commission on
  May 1, 2024
  and June 30, 2024, filed with the Commission on
  August 6, 2024
  ;
  (c)
  the registrant's current reports on Form 8-K filed with the Commission
      on
  May 23, 2024
  ,
  May 1, 2024
  ,
  April 4, 2024
  ,
  March 4, 2024
  ,
  February 13, 2024
  , and
  February 13, 2024
  (except for any Items furnished
      under Item 2.02 or Item 7.01 and any exhibits that relate to such items); and
  (d)
  the description of the registrant's common stock contained in
  Exhibit 4.4
  to the registrant's annual report on
  Form 10-K/A
  filed with the Commission on May 17, 2021, and any amendment or
      report filed with the Commission for the purpose of updating the description.
  All reports
  and other documents filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as
  amended, other than current reports furnished under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that
  relate to such items, after the date of this registration statement, and prior to the filing of a post-effective amendment that indicates
  that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated
  by reference herein and to be a part of this registration statement from the date of filing of such reports and documents. Any statement
  contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for
  purposes of this registration statement to the extent that a statement herein
  or
  in any
  other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
  Any such statement so modified or superseded shall not constitute a part of this registration statement, except as so modified or superseded.
  Item
  4. Description of Securities
  Not applicable.
  Item
  5. Interests of Named Experts and Counsel
  Not applicable.
  2
  Item
  6. Indemnification of Directors and Officers
  Section 145
  of the General Corporation Law of the State of Delaware, as amended, authorizes the Registrant to indemnify any director or officer under
  certain prescribed circumstances and subject to certain limitations against certain costs and expenses, including attorney's fees
  actually and reasonably incurred in connection with any action, suit, or proceeding, whether civil, criminal, administrative, or investigative,
  to which a person is a party by reason of being one of the Registrant's directors or officers if it is determined that such person
  acted in accordance with the applicable standard of conduct set forth in such statutory provisions.
  Additionally,
  our Second Amended and Restated Certificate of Incorporation eliminates our directors' liability to the fullest extent permitted
  under the DGCL. The DGCL provides that directors of a corporation will not be personally liable for monetary damages for breach of their
  fiduciary duties as directors, except for liability:
  ●
  for any transaction from which the director derives an improper personal
      benefit;
  ●
  for any act or omission not in good faith or that involves intentional
      misconduct or a knowing violation of law;
  ●
  for any unlawful payment of dividends or redemption of shares; or
  ●
  for any breach of a director's duty of loyalty to the corporation
      or its stockholders.
  If the DGCL
  is amended to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of the
  Company's directors will be eliminated or limited to the fullest extent permitted by the DGCL, as so amended.
  These
  provisions do not affect a director's responsibilities under any other law, such as the federal securities laws or state or federal
  environmental laws.
  In addition,
  we have entered into separate indemnification agreements with our directors and officers. These agreements, among other things, require
  us to indemnify our directors and officers for certain expenses, including attorneys' fees, judgments, fines, and settlement amounts
  incurred by a director or officer in any action or proceeding arising out of their services as one of our directors or officers or any
  other company or enterprise to which the person provides services at our request.
  3
  We maintain
  a directors' and officers' insurance policy pursuant to which our directors and officers are insured against liability for
  actions taken in their capacities as directors and officers.
  Insofar as
  indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, or persons controlling the
  Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission,
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
  Item
  7. Exemption from Registration Claimed
  Not applicable.
  Item
  8. Exhibits.
  Exhibit
      No.
  Description
  4.1
  Second Amended and Restated Certificate of Incorporation
      of the Company dated October 1, 2020 (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on October
      7, 2020).
  4.2
  Amended and Restated Bylaws of the Company dated
      October 1, 2020 (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on October 7, 2020).
  5.1*
  Opinion of Vinson & Elkins LLP.
  23.1*
  Consent of Grant Thornton LLP, independent registered public accounting firm of Hyliion Inc.
  23.2*
  Consent of Vinson & Elkins LLP (included in Exhibit 5.1).
  24.1*
  Power of Attorney (contained on the signature
      page hereto).
  99.1
  Hyliion Holdings Corp. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on August 6, 2024).
  107.1*
  Calculation of filing fee tables.
  *
  Filed
  herein
  Item
  9. Undertakings.
  (a)
  The undersigned registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made,
      a post-effective amendment to this registration statement:
  (i)
  to include any prospectus required by Section 10(a)(3) of the Securities
      Act;
  (ii)
  to reflect in the prospectus any facts or events arising after the effective
      date of this registration statement (or the most recent post-effective amendment hereof) which, individually or in the aggregate,
      represent a fundamental change in the information set forth in this registration statement. Notwithstanding the foregoing, any increase
      or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered)
      and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed
      with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change
      in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration
      statement;
  4
  (iii)
  to include any material information with respect to the plan of distribution
      not previously disclosed in this registration statement or any material change to such information in this registration statement;
  provided,
  however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment
  by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section
  13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.
  (2)
  That, for the purpose of determining any liability under the Securities
      Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein,
      and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any
      of the securities being registered which remain unsold at the termination of the offering.
  (b)
  The undersigned registrant hereby undertakes that, for purposes of determining
      any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section
      15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report
      pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this registration statement
      shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
      at that time shall be deemed to be the initial bona fide offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities
      Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise,
      the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed
      in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other
      than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in
      the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
      with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling
      precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy
      as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  5
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all
  of the requirements for filing on Form S-8, and has duly caused this registration statement to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Cedar Park, State of Texas, on August 6, 2024.
  HYLIION HOLDINGS CORP.
  By:
  /s/
  Thomas Healy
  Name:
  Thomas Healy
  Title:
  Chief Executive Officer
  POWER
  OF ATTORNEY
  KNOW ALL
  PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Thomas Healy and Jon Panzer,
  and each of them, his true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him
  and in his name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments, to
  this registration statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done, as fully for all intents and purposes as he might or could do in person,
  hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or his substitute or substitutes may lawfully do
  or cause to be done by virtue hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the
  capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Thomas Healy
  Chief Executive Officer and Director
  August 6, 2024
  Thomas Healy
  (Principal Executive Officer)
  /s/ Jon Panzer
  Chief Financial Officer and Chief Accounting
      Officer
  August 6, 2024
  Jon Panzer
  (Principal Financial Officer and Principal Accounting Officer)
  /s/ Rodger L. Boehm
  Director
  August 6, 2024
  Rodger L. Boehm
  /s/ Jeffrey A. Craig
  Director
  August 6, 2024
  Jeffrey A. Craig
  /s/ Vincent T. Cubbage
  Director
  August 6, 2024
  Vincent T. Cubbage
  /s/ Richard J. Freeland
  Director
  August 6, 2024
  Richard J. Freeland
  /s/ Mary E. Gustanski
  Director
  August 6, 2024
  Mary E. Gustanski
  /s/ Robert M. Knight, Jr.
  Director
  August 6, 2024
  Robert M. Knight, Jr.
  /s/ Melanie M. Trent
  Director
  August 6, 2024
  Melanie M. Trent
  6