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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>As filed with the Securities and Exchange Commission
on July&nbsp;10, 2025</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
</B></FONT><B>Washington, D.C. 20549</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8<BR>
REGISTRATION STATEMENT<BR>
<I>UNDER<BR>
THE SECURITIES ACT OF 1933</I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 24pt"><B>H</B></FONT><B><FONT STYLE="font-size: 18pt">ELIUS
</FONT><FONT STYLE="font-size: 24pt">M</FONT><FONT STYLE="font-size: 18pt">EDICAL</FONT> <FONT STYLE="font-size: 24pt">T</FONT><FONT STYLE="font-size: 18pt">ECHNOLOGIES</FONT><FONT STYLE="font-size: 24pt">,&nbsp;I</FONT><FONT STYLE="font-size: 18pt">NC</FONT><FONT STYLE="font-size: 24pt">.<BR>
</FONT>(Exact name of registrant as specified in its charter)</B></P>

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    <TD STYLE="padding: 0.25pt 0.5pt; text-align: center; width: 59%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="padding: 0.25pt 0.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 0.5pt; text-align: center; width: 39%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>36-4787690</B></FONT></TD></TR>
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    <TD STYLE="padding: 0.25pt 0.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction of<BR>
incorporation
or organization)</B></P></TD>
    <TD STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 0.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(I.R.S. Employer<BR>
Identification No.)</B></FONT></TD></TR>
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    <TD STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD></TR>
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    <TD STYLE="padding: 0.25pt 0.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>642 Newtown Yardley Road, Suite&nbsp;100<BR>
Newtown,
Pennsylvania</B></P></TD>
    <TD STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 0.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>18940</B></FONT></TD></TR>
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    <TD STYLE="padding: 0.25pt 0.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Address of principal executive offices)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 0.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Zip code)</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Helius Medical Technologies,&nbsp;Inc. 2022
Equity Incentive Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full title of the plan)</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dane C. Andreeff<BR>
President and Chief Executive Officer<BR>
Helius Medical Technologies,&nbsp;Inc.<BR>
642 Newtown Yardley Road, Suite&nbsp;100<BR>
Newtown, Pennsylvania 18940<BR>
(215) 944-6100<BR>
(Name, address, and telephone number, including area code, of agent for service)</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copy to:</I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Phillip D. Torrence,&nbsp;Esq.<BR>
Jeffrey Kuras,&nbsp;Esq.<BR>
Honigman LLP<BR>
650 Trade Center Way, Suite&nbsp;200<BR>
Kalamazoo, Michigan 49002-0402<BR>
(269) 337-7700</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="vertical-align: top; padding: 0.25pt 0.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Large
    accelerated filer</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt 0.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
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    <TD STYLE="vertical-align: top; padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: top; padding: 0.25pt 0.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
    filer</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#120;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt 0.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
    reporting company</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#120;</FONT></TD></TR>
  <TR>
    <TD STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.25pt 0.5pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt 0.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    growth company</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.5pt; text-align: justify"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. </FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>2022 Equity Incentive Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Registration Statement on Form&nbsp;S-8 is being filed by Helius
Medical Technologies,&nbsp;Inc. (the <B><I>&ldquo;Company,&rdquo; </I></B>the <B><I>&ldquo;Registrant</I></B>,<B><I>&rdquo; &ldquo;we</I></B>,<B><I>&rdquo;
 &ldquo;us</I></B>,<B><I>&rdquo; </I></B>or <B><I>&ldquo;our&rdquo;</I></B>), for the purpose of registering an additional 240,000 shares
of Class&nbsp;A common stock, par value $0.001 per share (the <B><I>&ldquo;Common Stock&rdquo;</I></B>), that may be issued pursuant to
Awards (as defined in the 2022 Equity Incentive Plan) under the Helius Medical Technologies,&nbsp;Inc. 2022 Equity Incentive Plan, as
amended (the &ldquo;<B><I>2022 Equity Incentive Plan</I></B>&rdquo;).</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">Pursuant to General Instruction E to
Form&nbsp;S-8, this Registration Statement is being filed for the purpose of increasing the number of securities of the same class as
other securities for which Registration Statements of the Company on Form&nbsp;S-8 relating to the 2022 Equity Incentive Plan, respectively,
are effective, and the Company&rsquo;s Registration Statements on Form&nbsp;S-8 previously filed with the Securities and Exchange Commission
(the &ldquo;<B><I>Commission</I></B>&rdquo;) on <A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000114036122021320/brhc10038242_s8.htm" STYLE="-sec-extract: exhibit">May&nbsp;31, 2022 (File No. 333-265324)</A></FONT>, <A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000110465923005074/tm233288d1_s8.htm" STYLE="-sec-extract: exhibit">January&nbsp;19, 2023 (File No. <U>333-269305</U>)</A>,
<A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000110465924082337/tm2420001d1_s8.htm" STYLE="-sec-extract: exhibit">July&nbsp;24, 2024 (File No. <U>333-280978</U>)</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000110465925027809/tm259936d1_s8.htm" STYLE="-sec-extract: exhibit">March&nbsp;25, 2025 (File No. <U>333-286100</U>)</A> registering shares of Common Stock
issuable under the 2022 Equity Incentive Plan are incorporated by reference and made part of this Registration Statement, except as amended
hereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information specified in Part&nbsp;I of Form&nbsp;S-8 is omitted
from this Registration Statement in accordance with the provisions of Rule&nbsp;428 under the Securities Act of 1933, as amended (the
<B><I>&ldquo;Securities Act&rdquo;</I></B>) and the introductory note to Part&nbsp;I of Form&nbsp;S-8. The documents containing the information
specified in Part&nbsp;I of Form&nbsp;S-8 will be delivered to the participants in the plan covered by this Registration Statement as
specified by Rule&nbsp;428(b)(1)&nbsp;under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item 3.</B></FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incorporation of Documents by Reference</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following documents filed with the Securities and Exchange Commission
(the &ldquo;<B><I>Commission</I></B>&rdquo;) by the Registrant are hereby incorporated by reference in this Registration Statement:</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">a)</FONT></TD><TD><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025003619/hsdt-20241231x10k.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">the Registrant&rsquo;s Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2024 filed with the Commission on </FONT><U>March&nbsp;25, 2025</U>;</A></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">b)</FONT></TD><TD><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025006120/hsdt-20250331x10q.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">the Registrant&rsquo;s Quarterly Report on Form&nbsp;10-Q for the quarter ended March&nbsp;31, 2025 filed with the Commission on </FONT><U>May&nbsp;1, 2025</U>;</A></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">c)</FONT></TD><TD><FONT STYLE="font-size: 10pt">the
                                            Registrant&rsquo;s Current Reports on Form&nbsp;8-K filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000110465925003623/tm253406d1_8k.htm" STYLE="-sec-extract: exhibit">January&nbsp;15, 2025</A></FONT>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025000407/hsdt-20250121x8k.htm" STYLE="-sec-extract: exhibit">January&nbsp;24, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025000717/hsdt-20250207x8k.htm" STYLE="-sec-extract: exhibit">February&nbsp;7, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025004488/hsdt-20250331x8k.htm" STYLE="-sec-extract: exhibit">April&nbsp;4, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025005150/hsdt-20250421x8k.htm" STYLE="-sec-extract: exhibit">April&nbsp;22, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025005510/hsdt-20250424x8k.htm" STYLE="-sec-extract: exhibit">April&nbsp;25, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025005939/hsdt-20250430x8k.htm">April&nbsp;30, 2025</A></U>,
                                            <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025008132/hsdt-20250523x8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;23, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000110465925056246/tm2516542d1_8k.htm" STYLE="-sec-extract: exhibit">June&nbsp;4, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025008779/hsdt-20250616x8k.htm" STYLE="-sec-extract: exhibit">June&nbsp;20, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025008785/hsdt-20250623x8k.htm" STYLE="-sec-extract: exhibit">June&nbsp;23, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025008942/hsdt-20250627x8k.htm" STYLE="-sec-extract: exhibit">June&nbsp;27, 2025</A></U>, <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000110465925066161/tm2519791d2_8k.htm" STYLE="-sec-extract: exhibit">July&nbsp;7, 2025</A></U> and <U><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1610853/000155837025009138/hsdt-20250707x8k.htm" STYLE="-sec-extract: exhibit">July&nbsp;9, 2025</A></U>
                                            and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">d)</FONT></TD><TD><FONT STYLE="font-size: 10pt">the
                                            description of the Registrant&rsquo;s Common Stock contained in the Registrant&rsquo;s </FONT><U><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000119312518106706/d560270d8a12b.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A (File No.&nbsp;001-38445) filed with the Commission on April&nbsp;4, 2018</A></U>, as amended
                                            by the description of the Common Stock contained in <U><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459021012121/hsdt-ex47_10.htm" STYLE="-sec-extract: exhibit">Exhibit&nbsp;4.7</A></U> to the Registrant&rsquo;s
                                            Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2020, and as further
                                            amended by any subsequent amendment or report filed for the purpose of updating such description.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, all documents the Registrant subsequently files pursuant
to Sections 13(a), 13(c), 14 or 15(d)&nbsp;of the Securities Exchange Act of 1934, as amended (the <B><I>&ldquo;Exchange Act&rdquo;</I></B>),
after the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities
offered hereby have been sold or which deregisters all securities covered hereby then remaining unsold are incorporated by reference in
this Registration Statement and are a part hereof from the date of filing of such documents. Notwithstanding anything herein, the Registrant
is not incorporating by reference any information furnished under Item 2.02 or Item 7.01 of any Current Report on Form&nbsp;8-K, unless,
and to the extent, specified in any such Current Report on Form&nbsp;8-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Any statement herein or contained in a document incorporated or deemed
to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein, or in any subsequently filed document, which also is or is deemed to be incorporated by reference
herein, modifies or supersedes such prior statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item 4.</B></FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description of Securities</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item 5.</B></FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I<B>nterests of Named Experts and Counsel.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item 6.</B></FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Indemnification of Directors and Officers</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are incorporated under the laws of the State of Delaware. Section&nbsp;102
of the Delaware General Corporation Law permits a corporation to eliminate the personal liability of directors of a corporation to the
corporation or its stockholders for monetary damages for a breach of fiduciary duty as a director or officer, except where the director
or officer breached his or her duty of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a
law, authorized the payment of a dividend or approved a stock repurchase in violation of Delaware corporate law or obtained an improper
personal benefit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Section&nbsp;145 of the Delaware General Corporation Law provides that
a corporation has the power to indemnify a director, officer, employee or agent of the corporation and certain other persons serving at
the request of the corporation in related capacities against expenses (including attorneys&rsquo; fees), judgments, fines and amounts
paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he or she
is or is threatened to be made a party by reason of such position, if such person acted in good faith and in a manner he or she reasonably
believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable
cause to believe his or her conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation, no
indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable
to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines upon application that,
despite the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled
to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As permitted by the Delaware General Corporation Law, our amended and
restated bylaws provide that: (1)&nbsp;we are required to indemnify our directors and executive officers to the fullest extent permitted
by the Delaware General Corporation Law; (2)&nbsp;we may, in our discretion, indemnify our other officers, employees and agents as set
forth in the Delaware General Corporation Law; (3)&nbsp;we are required, upon satisfaction of certain conditions, to advance all expenses
incurred by our directors and executive officers in connection with certain legal proceedings; (4)&nbsp;the rights conferred in the bylaws
are not exclusive; (5)&nbsp;we are authorized to enter into indemnification agreements with our directors, officers, employees and agents;
and (6)&nbsp;we may secure insurance on behalf of any director, officer, employee or other agent for any liability arising out of his
or her actions in that capacity regardless of whether we would otherwise be permitted to indemnify him or her under the provisions of
Delaware law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Indemnification Agreements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have entered into indemnification agreements with our directors
and officers. These agreements provide broader indemnity rights than those provided under the Delaware General Corporation Law and the
Registrant&rsquo;s certificate of incorporation, as amended. The indemnification agreements are not intended to deny or otherwise limit
third-party or derivative suits against us or our directors or officers, but to the extent a director or officer were entitled to indemnity
or contribution under the indemnification agreement, the financial burden of a third-party suit would be borne by us, and we would not
benefit from derivative recoveries against the director or officer. Such recoveries would accrue to our benefit but would be offset by
our obligations to the director or officer under the indemnification agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Insurance Policy</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We maintain a directors&rsquo; and officers&rsquo; liability insurance
policy. The policy insures directors and officers against unindemnified losses arising from certain wrongful acts in their capacities
as directors and officers and reimburses us for those losses for which we have lawfully indemnified the directors and officers. The policy
contains various exclusions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The foregoing summaries are not intended to be exhaustive and are qualified
in their entirety by reference to the complete text of the statute, the Registrant&rsquo;s certificate of incorporation, as amended and
the agreements referred to above and are qualified in their entirety by reference thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item 7.</B></FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exemption from Registration Claimed</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item 8.</B></FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibits</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT&nbsp;INDEX</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following exhibits are filed as part of this
registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INDEX TO EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit<BR>
    Number</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459018020736/hsdt-ex31_66.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459018020736/hsdt-ex31_66.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Conversion filed with the Delaware Secretary of State on July&nbsp;18, 2018 (incorporated by reference to Exhibit&nbsp;3.1 to
    the Form&nbsp;10-Q filed August&nbsp;9, 2018)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000119312518312155/d646047dex31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000119312518312155/d646047dex31.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Incorporation, as corrected (incorporated by reference to Exhibit&nbsp;3.1 to the Form&nbsp;8-K filed October&nbsp;30, 2018)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459020058917/hsdt-ex31_7.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459020058917/hsdt-ex31_7.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Amendment to Certificate of Incorporation (incorporated by reference to Exhibit&nbsp;3.1 to the Form&nbsp;8-K filed on December&nbsp;31,
    2020)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000110465923036609/tm2310398d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000110465923036609/tm2310398d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Designation of the Series&nbsp;B Preferred Stock of the Registrant (incorporated by reference to Exhibit&nbsp;3.1(a)&nbsp;to the
    Registration Statement on Form&nbsp;8-A, filed March&nbsp;24, 2023)</FONT></A></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify; width: 8%"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000110465923092276/tm2323789d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5</FONT></A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 90%; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000110465923092276/tm2323789d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corrected
    Certificate of Amendment to Certificate of Incorporation (incorporated by reference to Exhibit&nbsp;3.1 to the Form&nbsp;8-K filed
    August&nbsp;16, 2023)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000155837025005939/hsdt-20250430xex3d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000155837025005939/hsdt-20250430xex3d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Amendment to Certificate of Incorporation (incorporated by reference to Exhibit&nbsp;3.1 to the Form&nbsp;8-K filed April&nbsp;30,
    2025)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000155837024003414/hsdt-20240312xex3d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>4.7</U></FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000155837024003414/hsdt-20240312xex3d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second
    Amended and Restated Bylaws (incorporated by reference to Exhibit&nbsp;3.1 to the Form&nbsp;8-K filed March&nbsp;15, 2024)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459022005702/hsdt-ex101_8.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">8</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459022005702/hsdt-ex101_8.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Helius
    Medical Technologies,&nbsp;Inc. 2022 Equity Incentive Plan (incorporated by reference to Exhibit&nbsp;10.1 to the Form&nbsp;8-K filed
    February&nbsp;18, 2022)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459022005702/hsdt-ex103_9.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">9</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000156459022005702/hsdt-ex103_9.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Helius
    Medical Technologies,&nbsp;Inc. 2022 Equity Incentive Plan Form&nbsp;of Stock Option Agreement (incorporated by reference to Exhibit&nbsp;10.3
    to the Form&nbsp;8-K filed February&nbsp;18, 2022)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000155837024009613/hsdt-20240627xex10d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">10</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1610853/000155837024009613/hsdt-20240627xex10d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment
    to the Helius Medical Technologies,&nbsp;Inc. 2022 Equity Incentive Plan (incorporated by reference to Exhibit&nbsp;10.1 to the Form&nbsp;8-K
    filed June&nbsp;28, 2024)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex4-11.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.11*
    </FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex4-11.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second
    Amendment to the Helius Medical Technologies,&nbsp;Inc. 2022 Equity Incentive Plan </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
    of Honigman LLP </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Baker Tilly US, LLP </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Honigman LLP (included in its opinion filed as Exhibit&nbsp;5.1 to this Registration Statement) </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power
    of Attorney (included after the signature of the Registrant contained on Signature Page&nbsp;of this Registration Statement) </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.5pt; padding-left: 0.5pt; text-align: justify"><A HREF="tm2520226d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing
    Fee Table</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">*Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item 9.</B></FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Undertakings.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant hereby undertakes:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act of 1933;</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Filing Fee Tables&rdquo; or &ldquo;Calculation of Registration Fee&rdquo; table, as applicable, in the effective Registration Statement;</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 0.75in">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><I>provided, however,</I> that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;do
    not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
    with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Securities Exchange
    Act of 1934 that are incorporated by reference in the Registration Statement; and</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></TD></TR>

</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant&rsquo;s annual report pursuant to Section&nbsp;13(a)&nbsp;or 15(d)&nbsp;of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused
this Registration Statement to be signed on its behalf by the undersigned, hereunto duly authorized, in the City of Newtown, State of
Pennsylvania, on July&nbsp;10, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Helius Medical Technologies,&nbsp;Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Dane C. Andreeff</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 3%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="text-align: justify; width: 42%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dane C. Andreeff</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below hereby constitutes and appoints Dane C. Andreeff and Jeffrey S. Mathiesen as his or her true and
lawful attorneys-in-fact and agents with full power of substitution, severally, for him in any and all capacities, to sign the Registration
Statement on Form&nbsp;S-8 of Helius Medical Technologies,&nbsp;Inc., and any or all amendments (including post-effective amendments thereto),
and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and
necessary to be done in connection therewith, as fully for all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents, or his or their substitute or substitutes, may lawfully do or cause to be done
by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; width: 15%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; width: 73%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Dane C. Andreeff</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President, Chief Executive Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July&nbsp;10, 2025</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dane C. Andreeff</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer) and Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jeffrey S. Mathiesen</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer </FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July&nbsp;10, 2025</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jeffrey S. Mathiesen</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial Officer and Principal Accounting Officer), <BR>
Treasurer, Secretary and Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Paul Buckman</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July&nbsp;10, 2025</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Paul Buckman</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Blane Walter</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July&nbsp;10, 2025</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Blane Walter</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Sherrie Perkins</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July&nbsp;10, 2025</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sherrie Perkins</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Edward M. Straw</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July&nbsp;10, 2025</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Edward M. Straw</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
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[{"type": "S-8", "sequence": "1", "filename": "tm2520226d1_s8.htm", "description": "S-8", "secsgml_size_bytes": 75204}]
{"company-data": {"conformed-name": "HELIUS MEDICAL TECHNOLOGIES, INC.", "cik": "0001610853", "assigned-sic": "3845", "organization-name": "08 Industrial Applications and Services", "ein": "364787690", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-288608", "film-number": "251116501"}, "business-address": {"street1": "642 NEWTOWN YARDLEY ROAD", "city": "NEWTOWN", "state": "PA", "zip": "18940", "phone": "215-944-6100"}, "mail-address": {"street1": "642 NEWTOWN YARDLEY ROAD", "city": "NEWTOWN", "state": "PA", "zip": "18940"}, "former-company": [{"former-conformed-name": "HELIUS MEDICAL TECHNOLOGIES, INC", "date-changed": "20180517"}, {"former-conformed-name": "HELIUS MEDICAL TECHNOLOGIES, INC.", "date-changed": "20140613"}]}
As filed with the Securities and Exchange Commission
on July 10, 2025
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
H
ELIUS
M
EDICAL
T
ECHNOLOGIES
, I
NC
.
(Exact name of registrant as specified in its charter)
Delaware
36-4787690
(State or other jurisdiction of
incorporation
or organization)
(I.R.S. Employer
Identification No.)
642 Newtown Yardley Road, Suite 100
Newtown,
Pennsylvania
18940
(Address of principal executive offices)
(Zip code)
Helius Medical Technologies, Inc. 2022
Equity Incentive Plan
(Full title of the plan)
Dane C. Andreeff
President and Chief Executive Officer
Helius Medical Technologies, Inc.
642 Newtown Yardley Road, Suite 100
Newtown, Pennsylvania 18940
(215) 944-6100
(Name, address, and telephone number, including area code, of agent for service)
Copy to:
Phillip D. Torrence, Esq.
Jeffrey Kuras, Esq.
Honigman LLP
650 Trade Center Way, Suite 200
Kalamazoo, Michigan 49002-0402
(269) 337-7700
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
 "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth
company" in Rule 12b-2 of the Exchange Act.
Large
    accelerated filer
¨
Accelerated
    filer
¨
Non-accelerated
    filer
x
Smaller
    reporting company
x
Emerging
    growth company
¨
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
¨
EXPLANATORY NOTE
2022 Equity Incentive Plan
This Registration Statement on Form S-8 is being filed by Helius
Medical Technologies, Inc. (the
"Company,"
the
"Registrant
,
" "we
,
"
 "us
,
"
or
"our"
), for the purpose of registering an additional 240,000 shares
of Class A common stock, par value $0.001 per share (the
"Common Stock"
), that may be issued pursuant to
Awards (as defined in the 2022 Equity Incentive Plan) under the Helius Medical Technologies, Inc. 2022 Equity Incentive Plan, as
amended (the "
2022 Equity Incentive Plan
").
Pursuant to General Instruction E to
Form S-8, this Registration Statement is being filed for the purpose of increasing the number of securities of the same class as
other securities for which Registration Statements of the Company on Form S-8 relating to the 2022 Equity Incentive Plan, respectively,
are effective, and the Company's Registration Statements on Form S-8 previously filed with the Securities and Exchange Commission
(the "
Commission
") on
May 31, 2022 (File No. 333-265324)
,
January 19, 2023 (File No.
333-269305
)
,
July 24, 2024 (File No.
333-280978
)
and
March 25, 2025 (File No.
333-286100
)
registering shares of Common Stock
issuable under the 2022 Equity Incentive Plan are incorporated by reference and made part of this Registration Statement, except as amended
hereby.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information specified in Part I of Form S-8 is omitted
from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the
"Securities Act"
) and the introductory note to Part I of Form S-8. The documents containing the information
specified in Part I of Form S-8 will be delivered to the participants in the plan covered by this Registration Statement as
specified by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
.
The following documents filed with the Securities and Exchange Commission
(the "
Commission
") by the Registrant are hereby incorporated by reference in this Registration Statement:
a)
the Registrant's Annual Report on Form 10-K for the year ended December 31, 2024 filed with the Commission on
March 25, 2025
;
b)
the Registrant's Quarterly Report on Form 10-Q for the quarter ended March 31, 2025 filed with the Commission on
May 1, 2025
;
c)
the
                                            Registrant's Current Reports on Form 8-K filed with the Commission on
January 15, 2025
,
January 24, 2025
,
February 7, 2025
,
April 4, 2025
,
April 22, 2025
,
April 25, 2025
,
April 30, 2025
,
May 23, 2025
,
June 4, 2025
,
June 20, 2025
,
June 23, 2025
,
June 27, 2025
,
July 7, 2025
and
July 9, 2025
and
d)
the
                                            description of the Registrant's Common Stock contained in the Registrant's
Form 8-A (File No. 001-38445) filed with the Commission on April 4, 2018
, as amended
                                            by the description of the Common Stock contained in
Exhibit 4.7
to the Registrant's
                                            Annual Report on Form 10-K for the year ended December 31, 2020, and as further
                                            amended by any subsequent amendment or report filed for the purpose of updating such description.
In addition, all documents the Registrant subsequently files pursuant
to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the
"Exchange Act"
),
after the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities
offered hereby have been sold or which deregisters all securities covered hereby then remaining unsold are incorporated by reference in
this Registration Statement and are a part hereof from the date of filing of such documents. Notwithstanding anything herein, the Registrant
is not incorporating by reference any information furnished under Item 2.02 or Item 7.01 of any Current Report on Form 8-K, unless,
and to the extent, specified in any such Current Report on Form 8-K.
Any statement herein or contained in a document incorporated or deemed
to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein, or in any subsequently filed document, which also is or is deemed to be incorporated by reference
herein, modifies or supersedes such prior statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute part of this Registration Statement.
Item 4.
Description of Securities
.
Not applicable.
Item 5.
I
nterests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers
.
We are incorporated under the laws of the State of Delaware. Section 102
of the Delaware General Corporation Law permits a corporation to eliminate the personal liability of directors of a corporation to the
corporation or its stockholders for monetary damages for a breach of fiduciary duty as a director or officer, except where the director
or officer breached his or her duty of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a
law, authorized the payment of a dividend or approved a stock repurchase in violation of Delaware corporate law or obtained an improper
personal benefit.
Section 145 of the Delaware General Corporation Law provides that
a corporation has the power to indemnify a director, officer, employee or agent of the corporation and certain other persons serving at
the request of the corporation in related capacities against expenses (including attorneys' fees), judgments, fines and amounts
paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he or she
is or is threatened to be made a party by reason of such position, if such person acted in good faith and in a manner he or she reasonably
believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable
cause to believe his or her conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation, no
indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable
to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines upon application that,
despite the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled
to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.
As permitted by the Delaware General Corporation Law, our amended and
restated bylaws provide that: (1) we are required to indemnify our directors and executive officers to the fullest extent permitted
by the Delaware General Corporation Law; (2) we may, in our discretion, indemnify our other officers, employees and agents as set
forth in the Delaware General Corporation Law; (3) we are required, upon satisfaction of certain conditions, to advance all expenses
incurred by our directors and executive officers in connection with certain legal proceedings; (4) the rights conferred in the bylaws
are not exclusive; (5) we are authorized to enter into indemnification agreements with our directors, officers, employees and agents;
and (6) we may secure insurance on behalf of any director, officer, employee or other agent for any liability arising out of his
or her actions in that capacity regardless of whether we would otherwise be permitted to indemnify him or her under the provisions of
Delaware law.
Indemnification Agreements
We have entered into indemnification agreements with our directors
and officers. These agreements provide broader indemnity rights than those provided under the Delaware General Corporation Law and the
Registrant's certificate of incorporation, as amended. The indemnification agreements are not intended to deny or otherwise limit
third-party or derivative suits against us or our directors or officers, but to the extent a director or officer were entitled to indemnity
or contribution under the indemnification agreement, the financial burden of a third-party suit would be borne by us, and we would not
benefit from derivative recoveries against the director or officer. Such recoveries would accrue to our benefit but would be offset by
our obligations to the director or officer under the indemnification agreement.
Insurance Policy
We maintain a directors' and officers' liability insurance
policy. The policy insures directors and officers against unindemnified losses arising from certain wrongful acts in their capacities
as directors and officers and reimburses us for those losses for which we have lawfully indemnified the directors and officers. The policy
contains various exclusions.
The foregoing summaries are not intended to be exhaustive and are qualified
in their entirety by reference to the complete text of the statute, the Registrant's certificate of incorporation, as amended and
the agreements referred to above and are qualified in their entirety by reference thereto.
Item 7.
Exemption from Registration Claimed
.
Not applicable.
Item 8.
Exhibits
.
EXHIBIT INDEX
The following exhibits are filed as part of this
registration statement.
INDEX TO EXHIBITS
Exhibit
Number
Description
4.1
Certificate
    of Conversion filed with the Delaware Secretary of State on July 18, 2018 (incorporated by reference to Exhibit 3.1 to
    the Form 10-Q filed August 9, 2018)
4.2
Certificate
    of Incorporation, as corrected (incorporated by reference to Exhibit 3.1 to the Form 8-K filed October 30, 2018)
4.3
Certificate
    of Amendment to Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on December 31,
    2020)
4.4
Certificate
    of Designation of the Series B Preferred Stock of the Registrant (incorporated by reference to Exhibit 3.1(a) to the
    Registration Statement on Form 8-A, filed March 24, 2023)
4.5
Corrected
    Certificate of Amendment to Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Form 8-K filed
    August 16, 2023)
4.6
Certificate
    of Amendment to Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Form 8-K filed April 30,
    2025)
4.7
Second
    Amended and Restated Bylaws (incorporated by reference to Exhibit 3.1 to the Form 8-K filed March 15, 2024)
4.
8
Helius
    Medical Technologies, Inc. 2022 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Form 8-K filed
    February 18, 2022)
4.
9
Helius
    Medical Technologies, Inc. 2022 Equity Incentive Plan Form of Stock Option Agreement (incorporated by reference to Exhibit 10.3
    to the Form 8-K filed February 18, 2022)
4.
10
Amendment
    to the Helius Medical Technologies, Inc. 2022 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Form 8-K
    filed June 28, 2024)
4.11*
Second
    Amendment to the Helius Medical Technologies, Inc. 2022 Equity Incentive Plan
5.1*
Opinion
    of Honigman LLP
23.1*
Consent
    of Baker Tilly US, LLP
23.2*
Consent
    of Honigman LLP (included in its opinion filed as Exhibit 5.1 to this Registration Statement)
24.1*
Power
    of Attorney (included after the signature of the Registrant contained on Signature Page of this Registration Statement)
107*
Filing
    Fee Table
*Filed herewith.
Item 9.
Undertakings.
(a)
The Registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee Tables" or "Calculation of Registration Fee" table, as applicable, in the effective Registration Statement;
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do
    not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
    with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange
    Act of 1934 that are incorporated by reference in the Registration Statement; and
(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)
The Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused
this Registration Statement to be signed on its behalf by the undersigned, hereunto duly authorized, in the City of Newtown, State of
Pennsylvania, on July 10, 2025.
Helius Medical Technologies, Inc.
By:
/s/ Dane C. Andreeff
Name:
Dane C. Andreeff
Title:
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below hereby constitutes and appoints Dane C. Andreeff and Jeffrey S. Mathiesen as his or her true and
lawful attorneys-in-fact and agents with full power of substitution, severally, for him in any and all capacities, to sign the Registration
Statement on Form S-8 of Helius Medical Technologies, Inc., and any or all amendments (including post-effective amendments thereto),
and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and
necessary to be done in connection therewith, as fully for all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents, or his or their substitute or substitutes, may lawfully do or cause to be done
by virtue hereof.
Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Dane C. Andreeff
President, Chief Executive Officer
July 10, 2025
Dane C. Andreeff
(Principal Executive Officer) and Director
/s/ Jeffrey S. Mathiesen
Chief Financial Officer
July 10, 2025
Jeffrey S. Mathiesen
(Principal Financial Officer and Principal Accounting Officer),
Treasurer, Secretary and Director
/s/ Paul Buckman
Director
July 10, 2025
Paul Buckman
/s/ Blane Walter
Director
July 10, 2025
Blane Walter
/s/ Sherrie Perkins
Director
July 10, 2025
Sherrie Perkins
/s/ Edward M. Straw
Director
July 10, 2025
Edward M. Straw