Company: HSDTW
Filing Date: 2025-03-26
Form Type: CORRESP
Source: 0001104659-25-028079
Chunk: 0

Company: Solana Co
Filing Date: 2025-03-26
Form: CORRESP
Chunk 0
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<div align='center'>Helius Medical Technologies, Inc.

642 Newtown Yardley Road, Suite 100

Newtown, PA 1894</div>

March 26, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Margaret Sawicki

Re: Helius Medical Technologies, Inc.

Registration Statement on Form S-3 Filed January 31, 2025

File No. 333-284633

Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Helius Medical Technologies, Inc. (the “Company”) hereby respectfully requests
that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-284633) (as amended, the “Registration Statement”) be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 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 Commission. The Company hereby authorizes each of
Emily J. Johns and Garrett Packer of Honigman LLP, counsel to the Company, to make such request on its behalf.

Please confirm the effectiveness
of the Registration Statement with Emily J. Johns of Honigman LLP by telephone at (616) 649-1908 or Garrett Packer of Honigman LLP by
telephone at (313) 465-8090 and that such effectiveness also be confirmed in writing.

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

****</div>

| Sincerely,                                       |
| Helius Medical Technologies, Inc.                |
| /s/ Jeffrey S. Mathiesen                         |
| Jeffrey S. Mathiesen                             |
| Chief Financial Officer, Treasurer and Secretary |

cc: Emily
J. Johns, Honigman LLP

Garrett Packer, Honigman LLP