SEC Comment Letter for HELIUS MEDICAL TECHNOLOGIES, INC. (HSDT, HSDTW) (CIK 0001610853) (HSDT) — Jan 3, 2017
HELIUS MEDICAL TECHNOLOGIES, INC. (HSDT, HSDTW) (CIK 0001610853)
Date: Jan. 3, 2017 · CIK: 0001610853 · Accession: 0000000000-17-000026
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Reasoning
File numbers found in text: 333-215286
Letter
Mail Stop 3030 December 30, 2016 Philippe Deschamps President and Chief Executive Officer Helius Medical Technologies, Inc. Suite 400, 41 University Drive Newtown, Pennsylvania 18940
Re: Helius Medical Technologies, Inc. Registration Statement on Form S-3 Filed December 23 , 2016 File No. 333-215286
Dear Mr. Deschamps :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind 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.
Please contact Tim Buchmiller at (202) 551 -3635 with any questions.
Sincerely,
/s/ Tim Buchmiller for
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Mail Stop 3030 December 30, 2016 Philippe Deschamps President and Chief Executive Officer Helius Medical Technologies, Inc. Suite 400, 41 University Drive Newtown, Pennsylvania 18940 Re: Helius Medical Technologies, Inc. Registration Statement on Form S-3 Filed December 23 , 2016 File No. 333-215286 Dear Mr. Deschamps : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind 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. Please contact Tim Buchmiller at (202) 551 -3635 with any questions. Sincerely, /s/ Tim Buchmiller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Darren DeStefano , Esq. Cooley LLP