CORRESP 1 filename1.htm Helius Medical Technologies, Inc.: Correspondence - Filed by newsfilecorp.com

February 6, 2015 Trevor J. Chaplick
  Member of the Firm
  d 202.416.6829
  f 202.416.6899
  tchaplick@proskauer.com
VIA EDGAR Transmission www.proskauer.com

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

  Re: Helius Medical Technologies, Inc.
    CIK No. 0001610853
    Registration Statement on Form 10

Ladies and Gentlemen:

On behalf of our client, Helius Medical Technologies, Inc. (the “Company”), we are filing herewith via EDGAR an initial Registration Statement on Form 10 in connection with the proposed registration of the Class A common stock of the Company under Section 12(g) of the Securities Exchange Act of 1934, as amended.

Please do not hesitate to contact me at (202) 416-6829 with any questions you may have regarding this filing.

Very truly yours,

PROSKAUER ROSE LLP

By: /s/ Trevor J. Chaplick             
        Trevor J. Chaplick

cc: Philippe Deschamps