Company: HSDTW
Filing Date: 2025-05-28
Form Type: CORRESP
Source: 0001104659-25-053350
Chunk: 0

Company: Solana Co
Filing Date: 2025-05-28
Form: CORRESP
Chunk 0
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May 28, 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:

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 Group
LLC (“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 Thursday, May 29,
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 |