Correspondence 0001104659-25-028079 from Solana Co (HSDT)
Solana Co
Date: March 26, 2025 · CIK: 0001610853 · Accession: 0001104659-25-028079
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284633
Letter
Helius Medical Technologies, Inc.
642 Newtown Yardley Road, Suite 100
Newtown, PA 1894
March 26, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attention: Margaret Sawicki
Re: Helius Medical Technologies, Inc.
Registration Statement on Form S-3 Filed January 31, 2025
File No. 333-284633
Acceleration Request
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 effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-284633) (as amended, the " Registration Statement ") be accelerated by the U.S. Securities and Exchange Commission (the " Commission ") to 4:30 p.m. Eastern Time on March 27, 2025 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 Commission. The Company hereby authorizes each of Emily J. 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 J. Johns of Honigman LLP by telephone at (616) 649-1908 or Garrett Packer of Honigman LLP by telephone at (313) 465-8090 and that such effectiveness also be confirmed in writing.
[Signature page follows]
****
Sincerely,
Helius Medical Technologies, Inc.
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CORRESP 1 filename1.htm Helius Medical Technologies, Inc. 642 Newtown Yardley Road, Suite 100 Newtown, PA 1894 March 26, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, NE Washington, D.C. 20549 Attention: Margaret Sawicki Re: Helius Medical Technologies, Inc. Registration Statement on Form S-3 Filed January 31, 2025 File No. 333-284633 Acceleration Request 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 effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-284633) (as amended, the " Registration Statement ") be accelerated by the U.S. Securities and Exchange Commission (the " Commission ") to 4:30 p.m. Eastern Time on March 27, 2025 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 Commission. The Company hereby authorizes each of Emily J. 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 J. Johns of Honigman LLP by telephone at (616) 649-1908 or Garrett Packer of Honigman LLP by telephone at (313) 465-8090 and that such effectiveness also be confirmed in writing. [Signature page follows] **** Sincerely, Helius Medical Technologies, Inc. /s/ Jeffrey S. Mathiesen Jeffrey S. Mathiesen Chief Financial Officer, Treasurer and Secretary cc: Emily J. Johns, Honigman LLP Garrett Packer, Honigman LLP