Correspondence 0001213900-25-022119 from Helio Corp /FL/ (HLEO)
Helio Corp /FL/
Date: March 10, 2025 · CIK: 0001953988 · Accession: 0001213900-25-022119
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284062
Letter
Re: Helio Corporation
March 10, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-1
F ile No. No. 333-284062
Acceleration Request
Requested Date: March 11, 2025
Requested Time: 5:00 p.m. Eastern Time (US)
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), we, as underwriter, hereby join in the request of Helio Corporation that the effective date of the Registration Statement be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time (US), on March 11, 2025, or at such later time as the Company or its outside counsel, Byrd Law Group, may request via a telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Pursuant to Rule 460 under the Act, we wish to advise you that the underwriter has distributed as many copies of the preliminary prospectus dated February 21, 2025 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as representatives of the several underwriters, has complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
Acting on behalf of itself and the several Underwriters
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CORRESP 1 filename1.htm March 10, 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 F ile No. No. 333-284062 Acceleration Request Requested Date: March 11, 2025 Requested Time: 5:00 p.m. Eastern Time (US) Ladies and Gentlemen: In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), we, as underwriter, hereby join in the request of Helio Corporation that the effective date of the Registration Statement be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time (US), on March 11, 2025, or at such later time as the Company or its outside counsel, Byrd Law Group, may request via a telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Pursuant to Rule 460 under the Act, we wish to advise you that the underwriter has distributed as many copies of the preliminary prospectus dated February 21, 2025 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned, as representatives of the several underwriters, has complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Very truly yours, Acting on behalf of itself and the several Underwriters ThinkEquity LLC By: /s/ Kevin Mangan Name: Kevin Mangan Title: Managing Director, Head of Equity Syndicate 17 State Street, 41 st Floor Think Equity New York, NY 10004 Member of NYSE, FINRA & SIPC Tel: 646-968-9355