SEC Comment Letter 0000000000-23-002753 to Solana Co (HSDT)
Solana Co
Date: March 20, 2023 · CIK: 0001610853 · Accession: 0000000000-23-002753
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File numbers found in text: 333-270433
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United States securities and exchange commission logo
March 20, 2023
Jeffrey Mathiesen
Chief Financial Officer
HELIUS MEDICAL TECHNOLOGIES, INC.
642 Newton Yardley Road, Suite 100
Newton, Pennsylvania 18940
Re:HELIUS MEDICAL TECHNOLOGIES, INC.
Registration Statement on Form S-3
Filed March 10, 2023
File No. 333-270433
Dear Jeffrey Mathiesen:
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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Emily J. Johns