Various news outlets report that a 30-year-old woman claims the actor was intoxicated and grabbed her breast while the two were at the Magic Hour Rooftop Bar and Lounge the night of June 9.
Heller said he doubted the accuser would show up at court hearings and suggested prosecutors should charge her with perjury if she testified in court and her allegations were contradicted by video.
"I trust the system", he said as he walked through Los Angeles International Airport, adding that there was a tape "that shows what really happened".
Attorneys for Gooding did not immediately respond to requests for comment or confirmation.
Back in 2012, three woman said Gooding groped them at Maloney's Tavern in Albuquerque, New Mexico.
"I have known Cuba for nearly 30 years and his conduct towards women is always respectful", he says.
Police issued a misdemeanor battery warrant for his arrest, CNN reported at the time, but the bartender eventually dropped all charges.
Videos posted on social media at the weekend show Gooding at the Manhattan bar singing the Journey hit Faithfully and posing for pictures with fans.
The bar, on the roof of the Moxy Hotel near Times Square, features a mini-golf course and sweeping views of the Empire State Building and other Big Apple landmarks.
Heller says he plans to "vigorously defend" the Boyz n the Hood and Jerry Maguire actor. He earned an Emmy nomination in 2016 for portraying O.J. Simpson in the first season of the FX anthology series "American Crime Story".