# EDGAR Filing Document

**Accession Number:** 0001610853
**File Stem:** 0000000000-23-002753
**Filing Date:** 2023-3
**Character Count:** 3672
**Document Hash:** cff6af4ecd3d871ffdd12a8757184fa0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002753.hdr.sgml**: 20230628

**ACCESSION NUMBER**: 0000000000-23-002753

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230320

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HELIUS MEDICAL TECHNOLOGIES, INC.
- **CENTRAL INDEX KEY:** 0001610853
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **IRS NUMBER:** 364787690
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 642 NEWTOWN YARDLEY ROAD
- **CITY:** NEWTOWN
- **STATE:** PA
- **ZIP:** 18940
- **BUSINESS PHONE:** 215-944-6100

**MAIL ADDRESS:**
- **STREET 1:** 642 NEWTOWN YARDLEY ROAD
- **CITY:** NEWTOWN
- **STATE:** PA
- **ZIP:** 18940

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HELIUS MEDICAL TECHNOLOGIES, INC
- **DATE OF NAME CHANGE:** 20180517

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HELIUS MEDICAL TECHNOLOGIES, INC.
- **DATE OF NAME CHANGE:** 20140613
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-030719

## Text-Extract

```

United States securities and exchange commission logo

                           March 20, 2023

       Jeffrey Mathiesen
       Chief Financial Officer
       HELIUS MEDICAL TECHNOLOGIES, INC.
       642 Newton Yardley Road, Suite 100
       Newton, Pennsylvania 18940

                                                        Re: HELIUS MEDICAL
TECHNOLOGIES, INC.
                                                            Registration
Statement on Form S-3
                                                            Filed March 10,
2023
                                                            File No. 333-270433

       Dear Jeffrey Mathiesen:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jessica
Ansart at 202-551-4511 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Industrial Applications and

                           Services
       cc:                                              Emily J. Johns

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 20, 2023

Jeffrey Mathiesen
Chief Financial Officer
HELIUS MEDICAL TECHNOLOGIES, INC.
642 Newton Yardley Road, Suite 100
Newton, Pennsylvania 18940

Re: HELIUS MEDICAL TECHNOLOGIES, INC.
Registration Statement on Form S-3
Filed March 10, 2023
File No. 333-270433

Dear Jeffrey Mathiesen:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jessica Ansart at 202-551-4511 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Emily J. Johns