SEC Comment Letter for HELIUS MEDICAL TECHNOLOGIES, INC. (HSDT, HSDTW) (CIK 0001610853) (HSDT) — Oct 20, 2016
HELIUS MEDICAL TECHNOLOGIES, INC. (HSDT, HSDTW) (CIK 0001610853)
Date: Oct. 20, 2016 · CIK: 0001610853 · Accession: 0000000000-16-097860
AI Filing Summary & Sentiment
Letter
Mail Stop 3030 October 20, 2016 Via E -mail Joyce LaViscount Chief Financial Officer Helius Medical Technologies, Inc. 41 University Drive, Suite 400 Newtown, Pennsylvania 18940
Re: Helius Medical Technologies, Inc . Form 10 -K for the Fiscal Year Ended March 31, 2016 Filed June 2 8, 2016 File No. 000 -55364
Dear M s. LaViscount :
We have limited our review of your filing to the financial statements and related disclosures and have the following comment . 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 comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Form 10 -K for the Fiscal Year Ended March 31, 2016
Report of Independent Registered Public Accounting Firm, page F -2
1. Please amend your filing to include an audit report that is signed by your independent registered public accountant as required by Article 2 of Reg ulation S -X. Refer to Item 302(a) of Regulation S -T which provides guidance on including signatures in electronic filings. The amendment should also include currently dated Section 302 and 906 certifications that reference the amended Form 10 -K.
We remi nd you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Joyce LaViscount Helius Medical Technologies, Inc. October 20, 2016 Page 2
You may contact Jeanne Bennett at (202) 551 -3606 or me at (202) 551 -3676 with any questions. You may also reach Martin James, Senior Assistant Chief Accountant, at (202) 551 - 3671.
Sincerely,
/s/ Brian Cascio
Show Raw Text
Mail Stop 3030
October 20, 2016
Via E -mail
Joyce LaViscount
Chief Financial Officer
Helius Medical Technologies, Inc.
41 University Drive, Suite 400
Newtown, Pennsylvania 18940
Re: Helius Medical Technologies, Inc .
Form 10 -K for the Fiscal Year Ended March 31, 2016
Filed June 2 8, 2016
File No. 000 -55364
Dear M s. LaViscount :
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment . 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 comment within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments.
Form 10 -K for the Fiscal Year Ended March 31, 2016
Report of Independent Registered Public Accounting Firm, page F -2
1. Please amend your filing to include an audit report that is signed by your independent
registered public accountant as required by Article 2 of Reg ulation S -X. Refer to Item
302(a) of Regulation S -T which provides guidance on including signatures in electronic
filings. The amendment should also include currently dated Section 302 and 906
certifications that reference the amended Form 10 -K.
We remi nd you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Joyce LaViscount
Helius Medical Technologies, Inc.
October 20, 2016
Page 2
You may contact Jeanne Bennett at (202) 551 -3606 or me at (202) 551 -3676 with any
questions. You may also reach Martin James, Senior Assistant Chief Accountant, at (202) 551 -
3671.
Sincerely,
/s/ Brian Cascio
Brian Cascio
Accounting Branch Chief
Office of Electronics and Machinery