Company: HSDTW
Filing Date: 2025-06-03
Form Type: CORRESP
Source: 0001104659-25-056021
Chunk: 0

Company: Solana Co
Filing Date: 2025-06-03
Form: CORRESP
Chunk 0
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June 3, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Helius Medical Technologies, Inc. |

Registration Statement on Form S-1

File No. 333-287572

Ladies and Gentlemen:

Maxim Group LLC (“Maxim”),
as placement agent, 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 PM, Eastern Time, or as soon as reasonably practicable thereafter. Maxim is no
longer requesting that such Registration Statement be declared effective at this specific date and time and Maxim hereby formally withdraws
its request for acceleration of the effective date as stated above.

Pursuant to Rule 461 of the General Rules and Regulations
of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Maxim as placement agent, hereby concurs
in the request of Helius Medical Technologies, Inc. that the effective date of the above-referenced Registration Statement be accelerated
to 5:00 PM, Eastern Time, on Wednesday, June 4, 2025, or as soon thereafter as may be practicable.

Maxim affirms that it is aware
of its obligations under the Securities Act in connection with this offering.

| Very truly yours, |                                      |
| Maxim Group LLC   |                                      |
| By:               | /s/ Ritesh                           
 Veera                                |
|                   | Name: Ritesh Veera                   
 Title: Co-Head of Investment Banking |