July 29, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attention: Christine Westbrook
Re: Helius Medical Technologies, Inc.
Registration Statement on Form S-1
File No. 333-266107
Acceleration Request
Requested Date: August 2, 2022
Requested Time: 5:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Helius Medical Technologies, Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-1 (File No. 333-266107) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes each of Emily Johns and Garrett Packer of Honigman LLP, counsel to the Company, to make such request on its behalf.
Please confirm the effectiveness of the Registration Statement with Emily Johns of Honigman LLP by telephone at (616) 649-1908 or Garrett Packer of Honigman LLP by telephone at (313) 465-8090.
[Signature page follows]
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Sincerely, | |
Helius Medical Technologies, Inc. | |
/s/ Dane C. Andreeff | |
Dane C. Andreeff | |
President and Chief Executive Officer |
cc: Emily Johns, Honigman LLP
Garrett Packer, Honigman LLP