Company: HSDTW
Filing Date: 2025-06-02
Form Type: CORRESP
Source: 0001104659-25-055489
Chunk: 0

Company: Solana Co
Filing Date: 2025-06-02
Form: CORRESP
Chunk 0
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<div align='center'>June 2, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Nick O’Leary

| Re: | Helius Medical Technologies, Inc. |

Registration Statement on Form S-1

File No. 333-287572

Acceleration Request

| Requested Date: | June 4, 2025           |
|:----------------|:-----------------------|
| Requested Time: | 5:00 P.M. Eastern Time |

Ladies and Gentlemen:

Helius Medical Technologies,
Inc. (the “Company”) hereby respectfully requests the withdrawal of its acceleration request letter filed as correspondence
via EDGAR transmission on May 28, 2025, which requested that the Registration Statement on Form S-1 (File No. 333-287572) (the “Registration Statement”) be declared effective on Thursday, May 29, 2025 at 5:00 p.m., eastern time, or as soon as reasonably practicable
thereafter. The Company is no longer requesting that such Registration Statement be declared effective at this specific date and time
and the Company hereby formally withdraws its request for acceleration of the effective date as stated above.

Furthermore, in accordance
with Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the above-referenced Registration
Statement be declared effective at the “Requested Date” and “Requested Time” 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 N. Danny Shulman of Honigman LLP, counsel
to the Company, to make such request on its behalf.

Please confirm the effectiveness
of the Registration Statement with N. Danny Shulman of Honigman LLP by telephone at (202)899-4137.

<div align='center'>[Signature page follows]

****</div>

| Sincerely,                    |
| Helius Medical Technologies,  
 Inc.                          |
| /s/                           
 Dane C. Andreeff              |
| Dane C. Andreeff              |
| President and Chief Executive 
 Officer                       |

| cc: | Phillip D. Torrence, Honig