<SEC-DOCUMENT>0001140361-23-026700.txt : 20230628
<SEC-HEADER>0001140361-23-026700.hdr.sgml : 20230628
<ACCEPTANCE-DATETIME>20230525175138
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-026700
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HELIUS MEDICAL TECHNOLOGIES, INC.
		CENTRAL INDEX KEY:			0001610853
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				364787690
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		642 NEWTOWN YARDLEY ROAD
		CITY:			NEWTOWN
		STATE:			PA
		ZIP:			18940
		BUSINESS PHONE:		215-944-6100

	MAIL ADDRESS:	
		STREET 1:		642 NEWTOWN YARDLEY ROAD
		CITY:			NEWTOWN
		STATE:			PA
		ZIP:			18940

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HELIUS MEDICAL TECHNOLOGIES, INC
		DATE OF NAME CHANGE:	20180517

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HELIUS MEDICAL TECHNOLOGIES, INC.
		DATE OF NAME CHANGE:	20140613
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center;">May 25, 2023</div>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F. Street, NE</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Jessica Ansart</div>
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    <div style="text-indent: 36pt;"><font style="font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Helius Medical Technologies, Inc.</font></div>
    <div style="text-indent: 72pt; font-weight: bold;">Registration Statement on Form S-3</div>
    <div style="text-indent: 72pt; font-weight: bold;">File No. 333-270433</div>
    <div style="text-indent: 72pt; font-weight: bold;">Acceleration Request</div>
    <div><br>
    </div>
    <div style="text-indent: 108pt;"><font style="font-weight: bold;">Requested Date:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-weight: bold;">May 26, 2023</font></div>
    <div style="text-indent: 108pt;"><font style="font-weight: bold;">Requested Time:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-weight: bold;">4:00 P.M. Eastern Time</font></div>
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    <div>Ladies and Gentlemen:</div>
    <div>&#160;</div>
    <div style="text-align: justify; text-indent: 36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Helius Medical Technologies, Inc. (the <font style="font-weight: bold;">&#8220;Company&#8221;</font>) hereby respectfully requests that the
      above-referenced Registration Statement on Form S-3 (File No. 333-270433) (the <font style="font-weight: bold;">&#8220;Registration Statement&#8221;</font>) be declared effective at the &#8220;Requested Date&#8221; and &#8220;Requested Time&#8221; set forth above, 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 Securities and Exchange Commission. The Company hereby authorizes each of
      Emily Johns and Garrett Packer of Honigman LLP, counsel to the Company, to make such request on its behalf.</div>
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    <div style="text-align: justify; text-indent: 36pt;">Please confirm the effectiveness of the Registration Statement with Emily Johns of Honigman LLP by telephone at (616) 649-1908 or Garrett Packer of Honigman LLP by telephone at (313) 465-8090.</div>
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    <div style="text-align: center; margin-left: 18pt; font-style: italic;">[Signature page follows]</div>
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    <div style="text-align: center; margin-left: 18pt;">****</div>
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              <div>Sincerely,</div>
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              <div style="font-variant: small-caps;">Helius Medical Technologies, Inc.</div>
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              <div>/s/ Dane C. Andreeff</div>
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              <div>Dane C. Andreeff</div>
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              <div>President and Chief Executive Officer</div>
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              <div>cc:</div>
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              <div>Emily Johns, Honigman LLP</div>
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              <div>Garrett Packer, Honigman LLP</div>
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