Company: HSDTW
Filing Date: 2025-05-28
Form Type: CORRESP
Source: 0001104659-25-053348
Chunk: 0

Company: Solana Co
Filing Date: 2025-05-28
Form: CORRESP
Chunk 0
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<div align='center'>May 28, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Jessica Ansart

| Re: | Helius Medical                     
 Technologies, Inc.                 |
|     | Registration Statement on Form S-1 |
|     | File No. 333-287572                |
|     | Acceleration Request               |

| Requested Date: | May 29, 2025           |
|:----------------|:-----------------------|
| Requested Time: | 5:00 P.M. Eastern Time |

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 above-referenced Registration Statement on Form S-1 (File No. 333-287572) (the “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, Honigman LLP |
|     | N. Danny Shulman, Honigman LLP    |