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Correspondence 0001213900-25-022771 from Helio Corp /FL/ (HLEO)

Helio Corp /FL/
Date: March 11, 2025 · CIK: 0001953988 · Accession: 0001213900-25-022771

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File numbers found in text: 333-284062

Date
March 11, 2025
Author
HELIO CORPORATION
Form
CORRESP
Company
Helio Corp /FL/

Letter

Re: Withdrawal of Acceleration Request

HELIO CORPORATION 2448 Sixth Street Berkeley, CA 94710 510-224-4495

March11, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Helio Corporation (the " Company ")

Registration Statement on Form S-1

File No. 333-284062

Ladies and Gentlemen:

On behalf of Helio Corporation (the "Company"), this letter will serve to withdraw the Company's request for acceleration of the above-referenced Registration Statement filed as correspondence via Edgar on Monday, March 10 2025.

The Company is no longer requesting that such Registration Statement be declared effective at 5:00 p.m., Eastern Time, on Tuesday, March 11, 2025, and we hereby formally withdraw our request for acceleration of the effective date.

Thank you in advance for your time and assistance.

Very truly yours,
HELIO CORPORATION

Show Raw Text
CORRESP
 1
 filename1.htm

 HELIO CORPORATION
2448 Sixth Street
Berkeley, CA 94710
510-224-4495

 March11, 2025

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F. Street, N.E.

 Washington, D.C. 20549

 Re:
 Withdrawal of Acceleration Request

 Helio Corporation (the " Company ")

 Registration Statement on Form S-1

 File No. 333-284062

 Ladies and Gentlemen:

 On behalf of Helio Corporation (the "Company"),
this letter will serve to withdraw the Company's request for acceleration of the above-referenced Registration Statement filed as
correspondence via Edgar on Monday, March 10 2025.

 The Company is no longer requesting that such
Registration Statement be declared effective at 5:00 p.m., Eastern Time, on Tuesday, March 11, 2025, and we hereby formally withdraw our
request for acceleration of the effective date.

 Thank you in advance for your time and assistance.

 Very truly yours,

 HELIO CORPORATION

 By:
 /s/ Gregory T. Delory

 Name:
 Gregory T. Delory

 Title:
 Chief Executive Officer