Company: HSDTW
Filing Date: 2025-04-15
Form Type: DRSLTR
Source: 0001104659-25-035135
Chunk: 0

Company: Solana Co
Filing Date: 2025-04-15
Form: DRSLTR
Chunk 0
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CONFIDENTIAL SUBMISSION VIA EDGAR

April 15, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of Helius Medical Technologies, Inc.
(the “”), we have confidentially submitted a draft registration statement on Form S-1 (the “”) for non-public review by the staff of the U.S. Securities and Exchange Commission (the “”)
pursuant to the rules and procedures of the Commission.

The Company undertakes to publicly file the Registration
Statement and Draft Registration Statement on the EDGAR system at least two business days prior to any requested effective time and date.

Please do not hesitate to contact me with any questions or comments regarding this correspondence via telephone at(269) 337-7702 or email
at ptorrence@honigman.com.

| Very truly yours,       |
| /s/ Phillip D. Torrence |
| Phillip D. Torrence     |
| Honigman LLP            |

| cc: | Dane Andreeff, Chief Executive Officer, Helius Medical Technologies, Inc.  |
|     | Jeff Mathiesen, Chief Financial Officer, Helius Medical Technologies, Inc. |
|     | Emily Johns, Partner, Honigman LLP                                         |
|     | N. Danny Shulman, Partner, Honigman LLP                                    |
|     | Matthew                                                                    
 Bernstein, Partner, Ellenoff Grossman & Schole LLP                         |

| Honigman                                                                                
 LLP • 2290 First National Building • 660 Woodward Avenue • Detroit, Michigan 48226-3506 |