SecProbe.io

CORRESP
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March 4, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Helio Corporation

    Registration Statement on Form S-1

    File No. 333-284062

    Withdrawal of Prior Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence
with the U.S. Securities and Exchange Commission via EDGAR on March 3, 2025, in which we requested the acceleration of the effective date
of the above-captioned Registration Statement, as amended, to 5:00 p.m., Eastern Time (US), on March 5, 2025. We are no longer requesting
that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration
of the effective date of the above-captioned Registration Statement, as amended.

    Very truly yours,

    ThinkEquity LLC

    By:
    /s/ Kevin Mangan

    Name:
    Kevin Mangan

    Title:
    Managing Director, Head of Equity Syndicate

    17 State Street, 41st Floor

    ThinkEquity

    New York, NY 10004

    Member of NYSE, FINRA & SIPC

    Tel: 646-968-9355