Solana Co — Regulatory Filings 2017

Jan 4, 2017

CORRESP 1 filename1.htm CORRESP

January 4, 2017

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 4546

Washington, D.C. 20549

Attn: Tim Buchmiller

Amanda Ravitz

Re: Helius Medical Technologies, Inc.

Registration Statement on Form S-3

File No. 333-215286

Acceleration Request
Requested Date:	Friday, January 6, 2017
Requested Time:	4:30 P.M. Eastern Standard Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “ Registrant ”) hereby requests that the Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-215286) (the “ Registration Statement ”) to become effective on Friday, January 6, 2017, at 4:30 p.m. Eastern Standard Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “ Staff ”).

Once the Registration Statement has been declared effective, please orally confirm that event with Darren DeStefano of Cooley LLP, counsel to the Registrant, at (703) 456-8034, or in his absence, William DuVal at (703) 456-8663.

[Signature page follows]

Very truly yours,
Helius Medical Technologies, Inc.
By:	/s/ Joyce LaViscount
	Joyce LaViscount
	Chief Financial Officer

cc: Philippe Deschamps, Helius Medical Technologies, Inc.

Darren DeStefano, Cooley LLP