content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  <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 December 14, 2020</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;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="font-family: Times New Roman, Times, Serif; width: 100%"><DIV STYLE="font: 1pt Times New Roman, Times, Serif; border-top: Black 2pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <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>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: 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>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: 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; font-size: 12pt"><B>Hyliion
  Holdings Corp.</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">(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 STYLE="font-family: Times New Roman, Times, Serif">
      <TD STYLE="font-family: Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Delaware</B></FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>83-2538002</B></FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif"><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="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; 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-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Identification
          No.)</FONT></P></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif">
      <TD STYLE="font-family: Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: top; 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="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>78613</B></FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Address
      of Principal Executive Offices)</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Zip
      Code)</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: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Hyliion
  Holdings Corp. 2020 Equity Incentive Plan<BR>
  Hyliion Inc. 2016 Equity Incentive Plan<BR>
  </B>(Full title of the plan)</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: 0pt 0; 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: 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>(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: 0pt 0; 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; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Copies
  to:<BR>
  <B>Dave Peinsipp<BR>
  Kristin VanderPas<BR>
  Marianne Sarrazin<BR>
  Cooley LLP<BR>
  101 California Street, 5<FONT STYLE="font-size: 10pt"><SUP>th</SUP></FONT> Floor<BR>
  San Francisco, California 94111<BR>
  Tel: (415) 693-2177</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">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 STYLE="font-family: Times New Roman, Times, Serif">
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; width: 18%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large
      accelerated filer</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; width: 53%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; width: 23%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accelerated
      filer</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom; width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif">
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-accelerated
      filer</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">Smaller
      reporting company</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif">
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging
      growth company</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</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; 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></B></FONT></P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="page-break-before: always; 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; 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; font-size: 10pt"><B>CALCULATION
  OF REGISTRATION FEE</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid">Title of Securities to be Registered</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount to be registered<SUP>(1)</SUP></B></P></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed maximum offering price per share</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed maximum aggregate offering price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount of registration fee</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; font-weight: bold; text-indent: -9pt; padding-left: 9pt">2020 Equity Incentive Plan<BR> (Common stock, par value $0.0001 per share)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">12,200,000</TD><TD STYLE="width: 1%; text-align: left"><SUP>(2)</SUP></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">17.55</TD><TD STYLE="width: 1%; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">214,110,000</TD><TD STYLE="width: 1%; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">23,359.40</TD><TD STYLE="width: 1%; text-align: left"><SUP>(3)</SUP></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="font-weight: bold; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">2016 Equity Incentive Plan<BR> (Common Stock, par value $0.0001 per share)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">7,480,579</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(4)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">0.17</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(6)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,271,698.43</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(6)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">138.74</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(6)</SUP></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="padding-bottom: 1.5pt">(Common Stock, par value $0.0001 per share)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">240,431</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(5)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">17.55</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4,219,564.05</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">460.35</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><SUP>(3)</SUP></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="font-weight: bold; padding-bottom: 4pt">Total</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">19,921,010</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">219,601,262.48</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">23,958.50</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
                                           to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
                                           this registration statement also covers an indeterminate number of additional shares
                                           that may be issued to adjust the number of shares issued pursuant to the plans described
                                           herein in the event of a stock dividend, stock split, reverse stock split, extraordinary
                                           dividend, extraordinary distribution, recapitalization, reorganization, merger, combination,
                                           consolidation, split-up, spin-off, combination, exchange of shares, rights offering,
                                           separation, reorganization, liquidation or similar event.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
                                           12,200,000 shares of the registrant&rsquo;s common stock currently reserved for issuance
                                           under the Hyliion Holdings Corp. 2020 Equity Incentive Plan (the &ldquo;2020 Incentive
                                           Plan&rdquo;). To the extent that awards outstanding under the 2020 Incentive Plan are
                                           forfeited, cancelled, surrendered or terminated without issuance of shares, the shares
                                           of common stock subject to such awards will be available for future issuance under the
                                           2020 Incentive Plan.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
                                           pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes
                                           of calculating the registration fee and based on the average of the high and low prices
                                           of the registrant&rsquo;s common stock as reported on the New York Stock Exchange on
                                           December 10, 2020, which date is within five business days prior to the filing of this
                                           registration statement.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
  7,480,579 shares of the registrant&rsquo;s common stock underlying stock option awards previously granted under the 2016 Incentive
  Plan, as assumed by the registrant on October 1, 2020 pursuant to the Business Combination Agreement and Plan of Reorganization,
  dated June 18, 2020 (the &ldquo;Business Combination Agreement&rdquo;), by and among the Tortoise Acquisition Corp., our predecessor
  company, SHLL Merger Sub Inc., a wholly owned subsidiary of TortoiseCorp, and Hyliion Inc.</FONT></TD>
  </TR></TABLE>
  
  
  
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
                                           240,431 shares of the registrant&rsquo;s common stock reserved for future issuance under
                                           the 2016 Incentive Plan as of the date of this registration statement.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
                                           in accordance with Rule 457(h) of the Securities Act solely for purposes of calculating
                                           the registration fee and based on an average weighted exercise price.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -0.5in">&nbsp;</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></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: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="page-break-before: always; 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; 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; 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: 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>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 or 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. 2020 Equity Incentive
  Plan (the &ldquo;2020 Plan&rdquo;) and participants in the Hyliion Inc. 2016 Equity Incentive Plan (the &ldquo;2016 Plan&rdquo;
  and together with the 2020 Plan, the &ldquo;Plans&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: 3; Options: NewSection; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; 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"><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>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: 0pt 0; 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-top: 0; margin-bottom: 0; text-indent: 0in; 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>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif">the <FONT STYLE="font-family: Times New Roman, Times, Serif">registrant&rsquo;s
                                                                                                                                                                                                                         annual report on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020007159/f10k2019_tortoiseacquis.htm">Form
                                                                                                                                                                                                                         10-K</A> for the fiscal year ended December 31, 2019 filed with the Commission on March 23, 2020;</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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif">the <FONT STYLE="font-family: Times New Roman, Times, Serif">registrant&rsquo;s
                                           quarterly reports on Form 10-Q for the quarters ended March 31, 2020, June 30, 2020 and
                                           September 30, 2020, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020011297/f10q0320_tortoiseacquisition.htm">May 7, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020020650/f10q0620_tortoiseacqu.htm">August 6, 2020</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020036352/f10q0920_hyliionholdings.htm">November 12, 2020</A>, respectively;</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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif">the <FONT STYLE="font-family: Times New Roman, Times, Serif">registrant&rsquo;s
                                                                                                                                                                                                                         current reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020001750/f8k012320_tortoiseacquis.htm">January
                                                                                                                                                                                                                         24, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020015311/ea123187-8k_tortoiseacq.htm">June
                                                                                                                                                                                                                         19, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020028167/ea127300-8k_tortoiseacq.htm">September
                                                                                                                                                                                                                         24, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020029622/ea127640-8k_tortoiseacq.htm">October
                                                                                                                                                                                                                         1, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824-8k_hyliionhold.htm">October
                                                                                                                                                                                                                         7, 2020</A> (as amended on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824-8k_hyliionhold.htm">October
                                                                                                                                                                                                                         7, 2020</A> and&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020036349/ea129512-8k_hyliionholdings.htm">November
                                                                                                                                                                                                                         12, 2020</A>), <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020034000/ea129081-8k_hyliionholdings.htm">October
                                                                                                                                                                                                                         29, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020036349/ea129512-8k_hyliionholdings.htm">November
                                                                                                                                                                                                                         12, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020039798/ea130665-8k_hyliion.htm">November
                                                                                                                                                                                                                         30, 2020</A>;</FONT> and <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020041330/ea131090-8k_hyliionhold.htm">December&nbsp;7,
                                                                                                                                                                                                                         2020</A>;</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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">(<FONT STYLE="font-family: Times New Roman, Times, Serif">d)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  registrant&rsquo;s definitive proxy statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020025540/defm14a_tortoiseacq.htm">Schedule 14A</A> with respect to the business combination filed with the SEC on September
  8, 2020 (other than those portions of such proxy statement not deemed to be &ldquo;filed&rdquo; with the SEC); 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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(e)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
                                           description of the registrant&rsquo;s common stock contained in the registration statement
                                           on <A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390019003193/f8a12b022719_tortoiseacq.htm">Form 8-A</A> filed with the Commission on February 27, 2019 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-top: 0; margin-bottom: 0; text-indent: 0in; 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-top: 0; margin-bottom: 0; text-indent: 0in; 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>
  
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; 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"><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: 0; margin-bottom: 0; text-indent: 0in; 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&nbsp;145(a)
  of the DGCL provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to be
  made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation), because he or she is or was a director, officer, employee or agent
  of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another
  corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo; fees), judgments,
  fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding,
  if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of
  the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct
  was unlawful.</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&nbsp;145(b)
  of the DGCL provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made
  a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in
  its favor because the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust
  or other enterprise, against expenses (including attorneys&rsquo; fees) actually and reasonably incurred by the person in connection
  with the defense or settlement of such action or suit if he or she acted in good faith and in a manner he or she reasonably believed
  to be in or not opposed to the best interests of the corporation, except that no indemnification shall be made with respect to
  any claim, issue or matter as to which he or she shall have been adjudged to be liable to the corporation unless and only to the
  extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view
  of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity for such expenses that the Court
  of Chancery or other adjudicating court shall deem proper.</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&nbsp;145(g)
  of the DGCL provides, in general, that a corporation may purchase and maintain insurance on behalf of any person who is or was
  a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
  officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against any liability
  asserted against such person and incurred by such person in any such capacity, or arising out of his or her status as such, whether
  or not the corporation would have the power to indemnify the person against such liability under Section&nbsp;145 of the DGCL.</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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; 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"><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">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"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-indent: 0in; 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-top: 0; margin-bottom: 0; text-indent: 0in; 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>
  
  <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>
  
  <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="width: 11%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 87%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824ex3-1_hyliionhold.htm">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).</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824ex3-2_hyliionhold.htm">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).</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea131040ex5-1_hyliion.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Cooley LLP.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824ex16-1_hyliionhold.htm">Letter from WithumSmith+Brown, PC to the SEC, dated October 1, 2020 (incorporated by reference to Exhibit 16.1 to the Current Report on Form 8-K filed on October 7, 2020)</A>.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea131040ex23-1_hyliion.htm">Consent of WithumSmith+Brown, PC, independent registered public accounting firm of Tortoise Acquisition Corp.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea131040ex23-2_hyliion.htm" STYLE="-sec-extract: exhibit">Consent of Grant Thornton LLP, independent registered public accounting firm of Hyliion Inc.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea131040ex5-1_hyliion.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Cooley LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#poa">Power of Attorney (contained on the signature page hereto).</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1759631/000121390020030492/ea127824ex10-5_hyliionhold.htm">Hyliion Holdings Corp. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed on October 7, 2020).</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea131040ex99-2_hyliion.htm">Hyliion Inc. 2016 Equity Incentive Plan and forms of Stock Option Grant Notices, Exercise Notice, Stock Option Agreement, Nonstatutory Stock Option Agreement and Stock Restriction Agreement.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea131040ex99-3_hyliion.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forms of Stock Option Grant Notice and Stock Option Agreement under the Hyliion Holdings Corp. 2020 Equity Incentive Plan.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea131040ex99-4_hyliion.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forms of RSU Award Grant Notice and RSU Award Agreement under the Hyliion Holdings Corp. 2020 Equity Incentive Plan.</FONT></A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-indent: 0in; 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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(a)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 1in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 1.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(i)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 1.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(ii)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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;</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: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; 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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 1.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(iii)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 0 0pt 1.5in"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 1in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 1in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(b)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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 CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font-family: Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(c)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif"><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>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; 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; 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>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 December 14, 2020.</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="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">HYLIION
      HOLDINGS CORP.</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif; width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Thomas
      Healy</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">Thomas Healy</FONT></TD></TR>
  <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title:</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif"><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"><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: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="poa"></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
  Greg Van de Vere, 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>
  
  <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="width: 30%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 36%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 30%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Thomas Healy</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas Healy</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Greg Van de Vere</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Greg Van de Vere</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial Officer and <BR>
  Principal Accounting Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Andrew H. Card, Jr.</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrew H. Card, Jr.</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Vincent T. Cubbage</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vincent T. Cubbage</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Howard Jenkins</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Howard Jenkins</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Edward Olkkola</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Edward Olkkola</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Stephen Pang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stephen Pang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Robert M. Knight, Jr.</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert M. Knight, Jr.</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"></TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; 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; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">6</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="font-family: Times New Roman, Times, Serif; width: 100%"><DIV STYLE="font: 1pt Times New Roman, Times, Serif; border-top: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea131040-s8_hyliionholdings.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 94039}]
metadata_filer: {"company-data": {"conformed-name": "Hyliion Holdings Corp.", "cik": "0001759631", "assigned-sic": "3713", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-251328", "film-number": "201386341"}, "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 December 14, 2020
  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. 2020 Equity Incentive Plan
  Hyliion Inc. 2016 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)
  Copies
  to:
  Dave Peinsipp
  Kristin VanderPas
  Marianne Sarrazin
  Cooley LLP
  101 California Street, 5
  th
  Floor
  San Francisco, California 94111
  Tel: (415) 693-2177
  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.
  ☐
  CALCULATION
  OF REGISTRATION FEE
  Title of Securities to be Registered
  Amount to be registered
  (1)
  Proposed maximum offering price per share
  Proposed maximum aggregate offering price
  Amount of registration fee
  2020 Equity Incentive Plan
  (Common stock, par value $0.0001 per share)
  12,200,000
  (2)
  $
  17.55
  (3)
  $
  214,110,000
  (3)
  $
  23,359.40
  (3)
  2016 Equity Incentive Plan
  (Common Stock, par value $0.0001 per share)
  7,480,579
  (4)
  $
  0.17
  (6)
  $
  1,271,698.43
  (6)
  $
  138.74
  (6)
  (Common Stock, par value $0.0001 per share)
  240,431
  (5)
  $
  17.55
  (3)
  $
  4,219,564.05
  (3)
  $
  460.35
  (3)
  Total
  19,921,010
  $
  219,601,262.48
  $
  23,958.50
  (1)
  Pursuant
                                           to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"),
                                           this registration statement also covers an indeterminate number of additional shares
                                           that may be issued to adjust the number of shares issued pursuant to the plans described
                                           herein in the event of a stock dividend, stock split, reverse stock split, extraordinary
                                           dividend, extraordinary distribution, recapitalization, reorganization, merger, combination,
                                           consolidation, split-up, spin-off, combination, exchange of shares, rights offering,
                                           separation, reorganization, liquidation or similar event.
  (2)
  Represents
                                           12,200,000 shares of the registrant's common stock currently reserved for issuance
                                           under the Hyliion Holdings Corp. 2020 Equity Incentive Plan (the "2020 Incentive
                                           Plan"). To the extent that awards outstanding under the 2020 Incentive Plan are
                                           forfeited, cancelled, surrendered or terminated without issuance of shares, the shares
                                           of common stock subject to such awards will be available for future issuance under the
                                           2020 Incentive Plan.
  (3)
  Estimated
                                           pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes
                                           of calculating the registration fee and based on the average of the high and low prices
                                           of the registrant's common stock as reported on the New York Stock Exchange on
                                           December 10, 2020, which date is within five business days prior to the filing of this
                                           registration statement.
  (4)
  Represents
  7,480,579 shares of the registrant's common stock underlying stock option awards previously granted under the 2016 Incentive
  Plan, as assumed by the registrant on October 1, 2020 pursuant to the Business Combination Agreement and Plan of Reorganization,
  dated June 18, 2020 (the "Business Combination Agreement"), by and among the Tortoise Acquisition Corp., our predecessor
  company, SHLL Merger Sub Inc., a wholly owned subsidiary of TortoiseCorp, and Hyliion Inc.
  (5)
  Represents
                                           240,431 shares of the registrant's common stock reserved for future issuance under
                                           the 2016 Incentive Plan as of the date of this registration statement.
  (6)
  Estimated
                                           in accordance with Rule 457(h) of the Securities Act solely for purposes of calculating
                                           the registration fee and based on an average weighted exercise price.
  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 or 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. 2020 Equity Incentive
  Plan (the "2020 Plan") and participants in the Hyliion Inc. 2016 Equity Incentive Plan (the "2016 Plan"
  and together with the 2020 Plan, the "Plans") 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, 2019 filed with the Commission on March 23, 2020;
  (b)
  the
  registrant's
                                           quarterly reports on Form 10-Q for the quarters ended March 31, 2020, June 30, 2020 and
                                           September 30, 2020, filed with the Commission on
  May 7, 2020
  ,
  August 6, 2020
  and
  November 12, 2020
  , respectively;
  (c)
  the
  registrant's
                                                                                                                                                                                                                         current reports on Form 8-K filed with the Commission on
  January
                                                                                                                                                                                                                         24, 2020
  ,
  June
                                                                                                                                                                                                                         19, 2020
  ,
  September
                                                                                                                                                                                                                         24, 2020
  ,
  October
                                                                                                                                                                                                                         1, 2020
  ,
  October
                                                                                                                                                                                                                         7, 2020
  (as amended on
  October
                                                                                                                                                                                                                         7, 2020
  and
  November
                                                                                                                                                                                                                         12, 2020
  ),
  October
                                                                                                                                                                                                                         29, 2020
  ,
  November
                                                                                                                                                                                                                         12, 2020
  ,
  November
                                                                                                                                                                                                                         30, 2020
  ;
  and
  December 7,
                                                                                                                                                                                                                         2020
  ;
  (
  d)
  the
  registrant's definitive proxy statement on
  Schedule 14A
  with respect to the business combination filed with the SEC on September
  8, 2020 (other than those portions of such proxy statement not deemed to be "filed" with the SEC); and
  (e)
  the
                                           description of the registrant's common stock contained in the registration statement
                                           on
  Form 8-A
  filed with the Commission on February 27, 2019 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(a)
  of the DGCL provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to be
  made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation), because he or she is or was a director, officer, employee or agent
  of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another
  corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments,
  fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding,
  if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of
  the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct
  was unlawful.
  Section 145(b)
  of the DGCL provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made
  a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in
  its favor because the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust
  or other enterprise, against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection
  with the defense or settlement of such action or suit if he or she acted in good faith and in a manner he or she reasonably believed
  to be in or not opposed to the best interests of the corporation, except that no indemnification shall be made with respect to
  any claim, issue or matter as to which he or she shall have been adjudged to be liable to the corporation unless and only to the
  extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view
  of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity for such expenses that the Court
  of Chancery or other adjudicating court shall deem proper.
  Section 145(g)
  of the DGCL provides, in general, that a corporation may purchase and maintain insurance on behalf of any person who is or was
  a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
  officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against any liability
  asserted against such person and incurred by such person in any such capacity, or arising out of his or her status as such, whether
  or not the corporation would have the power to indemnify the person against such liability under Section 145 of the DGCL.
  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.
  3
  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.
  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.
  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 Cooley LLP.
  16.1
  Letter from WithumSmith+Brown, PC to the SEC, dated October 1, 2020 (incorporated by reference to Exhibit 16.1 to the Current Report on Form 8-K filed on October 7, 2020)
  .
  23.1
  Consent of WithumSmith+Brown, PC, independent registered public accounting firm of Tortoise Acquisition Corp.
  23.2
  Consent of Grant Thornton LLP, independent registered public accounting firm of Hyliion Inc.
  23.3
  Consent of Cooley LLP (included in Exhibit 5.1).
  24.1
  Power of Attorney (contained on the signature page hereto).
  99.1
  Hyliion Holdings Corp. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed on October 7, 2020).
  99.2
  Hyliion Inc. 2016 Equity Incentive Plan and forms of Stock Option Grant Notices, Exercise Notice, Stock Option Agreement, Nonstatutory Stock Option Agreement and Stock Restriction Agreement.
  99.3
  Forms of Stock Option Grant Notice and Stock Option Agreement under the Hyliion Holdings Corp. 2020 Equity Incentive Plan.
  99.4
  Forms of RSU Award Grant Notice and RSU Award Agreement under the Hyliion Holdings Corp. 2020 Equity Incentive Plan.
  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 December 14, 2020.
  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
  Greg Van de Vere, 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
  December 14, 2020
  Thomas Healy
  (Principal Executive Officer)
  /s/ Greg Van de Vere
  Chief Financial Officer
  December 14, 2020
  Greg Van de Vere
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Andrew H. Card, Jr.
  Director
  December 14, 2020
  Andrew H. Card, Jr.
  /s/ Vincent T. Cubbage
  Director
  December 14, 2020
  Vincent T. Cubbage
  /s/ Howard Jenkins
  Director
  December 14, 2020
  Howard Jenkins
  /s/ Edward Olkkola
  Director
  December 14, 2020
  Edward Olkkola
  /s/ Stephen Pang
  Director
  December 14, 2020
  Stephen Pang
  /s/ Robert M. Knight, Jr.
  Director
  December 14, 2020
  Robert M. Knight, Jr.
  6