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                             June 23, 2023

       Christiana Obiaya
       Chief Executive Officer
       Heliogen, Inc.
       130 West Union Street
       Pasadena, CA 91103

                                                        Re: Heliogen, Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-3
                                                            Filed June 9, 2023
                                                            File No. 333-271170

       Dear Christiana Obiaya:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 2 to Form S-3 Filed June 9, 2023

       Selling Securityholders, page 30

   1.                                                   We note in this
amendment the addition of shares of common stock to be resold by
                                                        Idealab Holdings, LLC.
However, it does not appear that such shares have been reflected
                                                        in the total number of
shares that may be resold under this registration statement. Please
                                                        revise.
 Christiana Obiaya
FirstName  LastNameChristiana Obiaya
Heliogen, Inc.
Comapany
June       NameHeliogen, Inc.
     23, 2023
June 23,
Page 2 2023 Page 2
FirstName LastName
General

2.       Please revise to clarify in the section    Statement Pursuant to Rule
429    the transactions
         being registered pursuant to this registration statement. In that
regard, the statement
         regarding the securities and transactions to be registered in this
registration statement does
         not appear to be consistent with the description on your prospectus
cover page regarding
         the transactions to be registered.
       Please contact Anuja A. Majmudar, Attorney-Advisor, at (202) 551-3844 or
Laura
Nicholson, Special Counsel, at (202) 551-3584 with any questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Energy & Transportation
cc:      John-Paul Motley