<?xml version='1.0' encoding='UTF-8'?>

      <!-- iXBRL document created with: Toppan Merrill Bridge iXBRL 10.1.0.3 -->
      <!-- Based on: iXBRL 1.1 -->
      <!-- Created on: 9/30/2022 1:57:33 PM -->
      <!-- iXBRL Library version: 1.0.8263.24741 -->
      <!-- iXBRL Service Job ID: 0effbee5-af9b-4688-a43c-1309b5a1ebe7 -->

  <html xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns="http://www.w3.org/1999/xhtml" xmlns:hsdt="http://www.heliusmedical.com/20220926" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:xbrli="http://www.xbrl.org/2003/instance"><head><meta http-equiv="content-type" content="text/html" /><title></title></head><body><div style="margin-top:30pt;"></div><div style="display:none;"><ix:header><ix:hidden><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityCentralIndexKey" id="Tc_lST04-6c2Uu3y_VihHw_sg_2_1">0001610853</ix:nonNumeric><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:AmendmentFlag" id="Tc_2JrFUbkce0OGwxe75xOroA_3_1">false</ix:nonNumeric><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityIncorporationStateCountryCode" id="Hidden_71X4knthLkyYk9CLpUJUTA">DE</ix:nonNumeric></ix:hidden><ix:references><link:schemaRef xlink:href="tmb-20220926.xsd" xlink:type="simple"></link:schemaRef></ix:references><ix:resources><xbrli:context id="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001610853</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2022-09-26</xbrli:startDate><xbrli:endDate>2022-09-26</xbrli:endDate></xbrli:period></xbrli:context></ix:resources></ix:header></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="clear:both;max-width:100%;position:relative;min-height:51.75pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;padding-top:1pt;text-align:center;border-top:3.0pt solid #000000;margin:0pt;"><span style="font-size:1pt;font-weight:bold;visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;padding-top:1pt;text-align:center;border-top:1.0pt solid #000000;margin:0pt;"><span style="font-size:1pt;font-weight:bold;visibility:hidden;">&#8203;</span></p><a id="_f25ada49_9db1_4f4e_9d11_db2db9133aae"></a><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><b style="font-size:18pt;font-weight:bold;">UNITED STATES</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><b style="font-size:18pt;font-weight:bold;">SECURITIES AND EXCHANGE COMMISSION</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 3pt 0pt;"><b style="font-size:12pt;font-weight:bold;">WASHINGTON, D.C. 20549</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:18pt;text-align:center;margin:0pt 0pt 3pt 0pt;"><b style="font-weight:bold;">FORM </b><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:DocumentType" id="Narr_GBJCVtWi30i7JfJcA63EDQ"><b style="font-weight:bold;">8-K</b></ix:nonNumeric></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 3pt 0pt;"><b style="font-size:12pt;font-weight:bold;">CURRENT REPORT</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 3pt 0pt;"><b style="font-size:12pt;font-weight:bold;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate" id="Narr_tWq29VojCk6tajL7U2EYSg"><b style="font-weight:bold;">September 26, 2022</b></ix:nonNumeric></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 3pt 0pt;"><b style="font-weight:bold;">Date of Report (Date of earliest event reported)</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 3pt 0pt;"><b style="font-weight:bold;"><img src="tmb-20220926x8k001.jpg" alt="Graphic" style="display:inline-block;height:51.75pt;width:111.75pt;" /></b></p><p style="font-family:'Times New Roman','Times','serif';font-size:24pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityRegistrantName" id="Narr_HCR5YhdmoUSICoejTln1Yw"><b style="font-weight:bold;">HELIUS MEDICAL TECHNOLOGIES, INC.</b></ix:nonNumeric></p><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">(Exact name of Registrant as Specified in Its Charter)</b></p><div style="font-family:'Times New Roman','Times','serif';font-size:9.0pt;margin-bottom:0pt;margin-top:0pt;min-height:1.19em;position:relative;width:100%;"><div style="background-color:#000000;height:1pt;position:relative;top:0.6em;width:25.0%;border:none;margin:0 auto;"></div></div><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:5pt;visibility:hidden;">&#8203;</span></p><a id="_3f586fb6_e669_4f5e_a3b5_37b9e233c992"></a><a id="Tc_gI7jkgsA8UmS8dTW73QFFw_0_0"></a><a id="Tc_aStzIYyHRkaZE8AG3rV1sw_2_0"></a><a id="Tc_yowK0xiNl0-lVxNkvKWNEA_2_1"></a><a id="Tc_8S_ZmgfAiUCWe3BKQlNHSA_2_2"></a><a id="Tc_SC9MBcJJnEGPJX-r1rrtHA_4_0"></a><a id="Tc_SpsbFJQ6VU-bESt98w2THw_5_0"></a><a id="Tc_ZbmE40aRi0-_Dar5W0UWhg_5_2"></a><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:5pt;margin:0pt;">-</p></div></div></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td></tr><tr><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><span style="-sec-ix-hidden:Hidden_71X4knthLkyYk9CLpUJUTA;"><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:bold;">DELAWARE</b></span></p></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityFileNumber" id="Tc_mr3edHnPNU6g3xjmF6TdqQ_1_1"><b style="font-weight:bold;">001-38445</b></ix:nonNumeric></p></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityTaxIdentificationNumber" id="Tc_Hh8-ofhfgE6t5LDH9lcLeA_1_2"><b style="font-weight:bold;">36-4787690</b></ix:nonNumeric></p></td></tr><tr><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">(State or Other Jurisdiction</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">of Incorporation)</b></p></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">(Commission File Number)</b></p></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">(IRS Employer</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">Identification No.)</b></p></td></tr><tr><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:8pt;visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:8pt;visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:8pt;visibility:hidden;">&#8203;</span></p></td></tr><tr><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityAddressAddressLine1" id="Narr_H91tVaT1oUKkfoMq7zZZ3Q"><b style="font-weight:bold;">642 Newtown Yardley Road</b></ix:nonNumeric><b style="font-weight:bold;">, </b><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityAddressAddressLine2" id="Narr_uT_u1WeKtUi62BIO89oiNA"><b style="font-weight:bold;">Suite 100</b></ix:nonNumeric></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityAddressCityOrTown" id="Narr_FxWEKVRyckG7BAX4Ni0fDA"><b style="font-weight:bold;">Newtown</b></ix:nonNumeric><b style="font-weight:bold;">, </b><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityAddressStateOrProvince" id="Narr_jNNUr8DAek-qJjxE7xXC-w"><b style="font-weight:bold;">PA</b></ix:nonNumeric></p></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:4pt;margin:0pt;">&#160;</p></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:EntityAddressPostalZipCode" id="Tc_QfdkAIglB06_dnRFCi_cgw_4_2"><b style="font-weight:bold;">18940</b></ix:nonNumeric></p></td></tr><tr><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">(Address of Principal Executive Offices)</b></p></td><td style="vertical-align:bottom;width:33.32%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:4pt;margin:0pt;">&#160;</p></td><td style="vertical-align:bottom;width:33.34%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:7pt;text-align:center;margin:0pt;"><b style="font-size:7.5pt;font-weight:bold;">(Zip Code)</b></p></td></tr></table><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">Registrant&#8217;s Telephone Number, Including Area Code: </b><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:CityAreaCode" id="Narr_xyol7xrjO0ubh8ODwcNexA"><b style="font-weight:bold;">(215)</b></ix:nonNumeric><b style="font-weight:bold;"> </b><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:LocalPhoneNumber" id="Narr_n9h7VN-gSkmYEczmS4pqBA"><b style="font-weight:bold;">944-6100</b></ix:nonNumeric></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">Not Applicable</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 3pt 0pt;">(Former Name or Former Address, if Changed Since Last Report)</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:5pt;visibility:hidden;">&#8203;</span></p><a id="_d4d19b18_07cc_467f_ac84_4c78065bfb1d"></a><a id="Tc__qB_mzwkD02uYZiCzjTVRA_1_1"></a><a id="Tc_kh8Kd3YPgU20HShPobbMIA_2_1"></a><a id="Tc_TOkx0Eo_VEyHNON-68jkXA_3_1"></a><a id="Tc_CXAfBK1IA0a6J0S2mg-DXw_4_1"></a><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0.5pt;padding-right:0.5pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:top;width:9.09%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:top;width:90.9%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:0pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td></tr><tr><td style="vertical-align:top;width:9.09%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" format="ixt-sec:boolballotbox" name="dei:WrittenCommunications" id="Tc_xf9x1DizZ0CQgIJsfJOiSQ_1_0"><span style="font-family:'Segoe UI Symbol';">&#9744;</span></ix:nonNumeric></p></td><td style="vertical-align:top;width:90.9%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</p></td></tr><tr><td style="vertical-align:top;width:9.09%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" format="ixt-sec:boolballotbox" name="dei:SolicitingMaterial" id="Tc_OqFTtDiTm0aUb0B3msWnzA_2_0"><span style="font-family:'Segoe UI Symbol';">&#9744;</span></ix:nonNumeric></p></td><td style="vertical-align:top;width:90.9%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p></td></tr><tr><td style="vertical-align:top;width:9.09%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" format="ixt-sec:boolballotbox" name="dei:PreCommencementTenderOffer" id="Tc_EIz9MtiptUulzGkvRCCjnw_3_0"><span style="font-family:'Segoe UI Symbol';">&#9744;</span></ix:nonNumeric></p></td><td style="vertical-align:top;width:90.9%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p></td></tr><tr><td style="vertical-align:top;width:9.09%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" format="ixt-sec:boolballotbox" name="dei:PreCommencementIssuerTenderOffer" id="Tc_jaO9kicBPkSiSTBrpEbuJQ_4_0"><span style="font-family:'Segoe UI Symbol';">&#9744;</span></ix:nonNumeric></p></td><td style="vertical-align:top;width:90.9%;margin:0pt;padding:0pt 0.5pt 0pt 0.5pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p></td></tr></table><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Securities registered pursuant to Section 12(b) of the Act:</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:5pt;visibility:hidden;">&#8203;</span></p><a id="_20ce40c8_b077_4e5f_a4dd_32c783822c74"></a><a id="Tc_M8HZo8QJaEK3VylALn8TXA_1_0"></a><a id="Tc_D03jJnHeXE6umcD793qxgQ_1_2"></a><a id="Tc_QZCdax0mXU2WqJK4YiHEdg_1_4"></a><table style="border-collapse:collapse;font-size:16pt;height:max-content;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:bottom;width:40%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:1.99%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:16%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><span style="font-size:8pt;font-weight:bold;visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:1.99%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:39.99%;margin:0pt;padding:0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td></tr><tr><td style="vertical-align:bottom;width:40%;border-bottom:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">Title of each class</b></p></td><td style="vertical-align:bottom;width:1.99%;border-bottom:1px solid transparent;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">&#160;&#160;&#160;&#160;</b></p></td><td style="vertical-align:bottom;width:16%;border-bottom:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">Trading</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">Symbol(s)</b></p></td><td style="vertical-align:bottom;width:1.99%;border-bottom:1px solid transparent;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">&#160;&#160;&#160;&#160;</b></p></td><td style="vertical-align:bottom;width:39.99%;border-bottom:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:8pt;text-align:center;margin:0pt;"><b style="font-weight:bold;">Name of each exchange on which registered</b></p></td></tr><tr><td style="vertical-align:top;width:40%;border-top:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:Security12bTitle" id="Tc_WFCsFr7x5kuLn_zsZRN5LA_2_0"><b style="font-weight:bold;">Class A Common Stock, $0.001 par value</b></ix:nonNumeric></p></td><td style="vertical-align:bottom;width:1.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:16%;border-top:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" name="dei:TradingSymbol" id="Tc_LSfqzwr6akuIft_HHgFCBg_2_2"><b style="font-weight:bold;">HSDT</b></ix:nonNumeric></p></td><td style="vertical-align:bottom;width:1.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:39.99%;border-top:1px solid #000000;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;"><ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName" id="Tc_F3U3Op_1RE2n016NuIaFgw_2_4"><b style="font-weight:bold;">The Nasdaq Stock Market LLC</b></ix:nonNumeric></p></td></tr></table><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 3pt 0pt;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;&#8201;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;&#8201;240.12b-2 of this chapter).</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt 0pt 3pt 0pt;">Emerging growth company&#160;<ix:nonNumeric contextRef="Duration_9_26_2022_To_9_26_2022_t3GQAePmZESxqvdgWLDNDw" format="ixt-sec:boolballotbox" name="dei:EntityEmergingGrowthCompany" id="Narr_IipxLUXzLU-8Ot7Wnvm9tA"><span style="font-family:'Segoe UI Symbol';">&#9744;</span></ix:nonNumeric></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">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 13(a) of the Exchange Act.&#160;&#9744;</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;padding-bottom:1pt;border-bottom:1.0pt solid #000000;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;padding-bottom:1pt;border-bottom:3.0pt solid #000000;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p><p style="display:none;font-family:'Times New Roman','Times','serif';line-height:0pt;margin:0pt;"><span style="font-size:0pt;visibility:hidden;">&#8203;</span></p></div></div>
<div style="background-color:#000000;clear:both;height:2pt;page-break-after:always;width:79.3%;border:0;margin:30pt 10.35% 30pt 10.35%;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><a id="_85cbbe6f_faf2_4e23_9cc2_234812a857dd"></a><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;padding-left:36pt;text-indent:-36pt;margin:0pt 0pt 12pt 0pt;"><span style="display:inline-block;text-indent:0pt;width:54pt;"><b style="font-family:'Times New Roman','Times','serif';font-size:10pt;font-style:normal;font-weight:bold;">Item 4.01</b></span><b style="font-weight:bold;">Changes in Registrant&#8217;s Certifying Accountant.</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;">Notice of Dismissal of Current Independent Registered Public Accounting Firm and Engagement of New Independent Registered Public Accounting Firm for Fiscal 2022</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="white-space:pre-wrap;">The Audit Committee (the &#8220;Audit Committee&#8221;) of the Board of Directors of Helius Medical Technologies, Inc. (the &#8220;Company&#8221;): (i)  on September 26, 2022, determined to dismiss BDO USA, LLP (&#8220;BDO&#8221;), the Company&#8217;s current independent registered public accounting firm, and (ii) on September 30, 2022, engaged Baker Tilly US, LLP (&#8220;Baker Tilly&#8221;) to serve as the Company&#8217;s independent registered public accounting firm for the Company&#8217;s fiscal year ending December 31, 2022. </span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;">Reports of Current Independent Registered Public Accounting Firm during Applicable Period</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">BDO&#8217;s reports on the Company&#8217;s financial statements as of and for the fiscal years ended December 31, 2021 and 2020 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that each of BDO&#8217;s reports contained an explanatory paragraph expressing substantial doubt regarding the Company&#8217;s ability to continue as a going concern. During the fiscal years ended December 31, 2021 and 2020 and the subsequent interim periods through September 26, 2022, there were no disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to BDO&#8217;s satisfaction, would have caused BDO to make reference thereto in its reports. During the fiscal years ended December 31, 2021 and 2020 and the subsequent interim periods through September 26, 2022, there were no &#8220;reportable events&#8221; within the meaning of Item 304(a)(1)(v) of Regulation S-K.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;">No Reportable Consultations with New Independent Registered Public Accounting Firm</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">During the fiscal years ended December 31, 2021 and 2020 and the subsequent interim periods through September 26, 2022, neither the Company nor anyone on its behalf has consulted with Baker Tilly regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company&#8217;s financial statements, and neither a written report nor oral advice was provided to the Company that Baker Tilly concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions); or (iii) any reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;">Other Matters</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">The Company requested that BDO furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of BDO&#8217;s letter, dated September 30, 2022, is filed as Exhibit 16.1 to this Form 8-K.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><a id="_4caeb2ae_9efb_4d29_89e8_d669f6ac4df1"></a><table style="border-collapse:collapse;border:0;"><tr><td style="vertical-align:text-top;white-space:nowrap;width:58.25pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin-bottom:12pt;margin-top:0pt;"><b style="font-weight:bold;">Item 9.01</b></p></td><td style="padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin-bottom:12pt;margin-top:0pt;"><b style="font-weight:bold;">Financial Statements and Exhibits.</b></p></td></tr></table><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;white-space:pre-wrap;"> (d) Exhibits</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;table-layout:auto;width:100%;"><tr><td style="vertical-align:bottom;white-space:normal;width:10%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Exhibit No. </p></td><td style="vertical-align:top;width:1.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:9pt;margin:0pt;">&#160;&#160;&#160;&#160;</p></td><td style="vertical-align:bottom;white-space:normal;width:87.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Description </p></td></tr><tr><td style="vertical-align:top;white-space:normal;width:10%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:top;width:1.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:top;width:87.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td></tr><tr><td style="vertical-align:top;white-space:normal;width:10%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">16.1 </p></td><td style="vertical-align:top;width:1.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:top;width:87.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><a style="-sec-extract:exhibit;font-family:&quot;'Times New Roman','Times','serif'&quot;;" href="tmb-20220926xex16d1.htm"><span style="font-family:'Times New Roman','Times','serif';font-style:normal;font-weight:normal;">Letter from BDO USA, LLP.</span></a></p></td></tr><tr><td style="vertical-align:top;white-space:normal;width:10%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">104</p></td><td style="vertical-align:top;width:1.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:top;width:87.99%;margin:0pt;padding:0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;line-height:1.27;margin:0pt;">Cover Page Interactive Data File (formatted as inline XBRL).</p></td></tr></table><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:24pt 0pt 0pt 0pt;">1</p></div></div>
<div style="background-color:#000000;clear:both;height:2pt;page-break-after:always;width:79.3%;border:0;margin:30pt 10.35% 30pt 10.35%;"></div><div style="max-width:100%;padding-left:10.35%;padding-right:10.35%;position:relative;"><div style="clear:both;max-width:100%;position:relative;"><a id="_fe59cdb2_afac_4639_a826_2eebe81d0c24"></a><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt 0pt 6pt 0pt;"><b style="font-weight:bold;">SIGNATURE</b></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><table style="border-collapse:collapse;font-size:16pt;height:max-content;margin-left:auto;margin-right:auto;padding-left:0pt;padding-right:0pt;width:100%;"><tr style="height:1pt;"><td style="vertical-align:middle;width:44.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="position:absolute;top:50%;transform:translate(0,-50%);width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:4.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:3.13%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td><td style="vertical-align:bottom;width:46.96%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><div style="height:1pt;overflow:hidden;overflow-wrap:break-word;position:relative;"><div style="bottom:0pt;position:absolute;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p></div></div></td></tr><tr><td style="vertical-align:top;width:44.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:4.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td colspan="2" style="vertical-align:bottom;width:50.09%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;">HELIUS MEDICAL TECHNOLOGIES, INC.</b></p></td></tr><tr><td style="vertical-align:middle;width:44.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:4.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:3.13%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:46.96%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td></tr><tr><td style="vertical-align:bottom;width:44.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">Dated: September 30, 2022</p></td><td style="vertical-align:bottom;width:4.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:top;width:3.13%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;">By:</p></td><td style="vertical-align:bottom;width:46.96%;border-bottom:1px solid #000000;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">/s/&#160;Jeffrey S. Mathiesen</p></td></tr><tr><td style="vertical-align:bottom;width:44.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:4.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:middle;width:3.13%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;"> </b><span style="font-weight:bold;visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:46.96%;border-top:1px solid #000000;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">Jeffrey S. Mathiesen</p></td></tr><tr><td style="vertical-align:bottom;width:44.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:4.95%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"> <span style="visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:3.13%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><b style="font-weight:bold;"> </b><span style="font-weight:bold;visibility:hidden;">&#8203;</span></p></td><td style="vertical-align:bottom;width:46.96%;margin:0pt;padding:0.75pt 0.75pt 0pt 0pt;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:0pt;">Chief Financial Officer and Treasurer</p></td></tr></table><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="font-size:1pt;visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;margin:0pt;"><span style="visibility:hidden;">&#8203;</span></p></div><div style="clear:both;margin-bottom:30pt;width:100%;"><p style="font-family:'Times New Roman','Times','serif';font-size:10pt;text-align:center;margin:24pt 0pt 0pt 0pt;">2</p></div></div>
<div style="background-color:#000000;clear:both;height:2pt;margin-left:10.35%;margin-right:10.35%;margin-top:30pt;page-break-after:avoid;width:79.3%;border:0;"></div></body></html>
[{"type": "8-K", "sequence": "1", "filename": "tmb-20220926x8k.htm", "description": "8-K", "secsgml_size_bytes": 44673}]
{"company-data": {"conformed-name": "HELIUS MEDICAL TECHNOLOGIES, INC.", "cik": "0001610853", "assigned-sic": "3845", "irs-number": "364787690", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-38445", "film-number": "221284721"}, "business-address": {"street1": "642 NEWTOWN YARDLEY ROAD", "city": "NEWTOWN", "state": "PA", "zip": "18940", "phone": "215-944-6104"}, "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"}]}
​
​
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
September 26, 2022
Date of Report (Date of earliest event reported)
HELIUS MEDICAL TECHNOLOGIES, INC.
(Exact name of Registrant as Specified in Its Charter)
​
-
​
​
DELAWARE
001-38445
36-4787690
(State or Other Jurisdiction
of Incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
​
​
​
642 Newtown Yardley Road
,
Suite 100
Newtown
,
PA
18940
(Address of Principal Executive Offices)
(Zip Code)
​
Registrant's Telephone Number, Including Area Code:
(215)
944-6100
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
​
​
​
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
​
Securities registered pursuant to Section 12(b) of the Act:
​
​
​
​
​
​
​
Title of each class
Trading
Symbol(s)
Name of each exchange on which registered
Class A Common Stock, $0.001 par value
​
HSDT
​
The Nasdaq Stock Market LLC
​
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).
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 13(a) of the Exchange Act. ☐
​
​
Item 4.01
Changes in Registrant's Certifying Accountant.
Notice of Dismissal of Current Independent Registered Public Accounting Firm and Engagement of New Independent Registered Public Accounting Firm for Fiscal 2022
​
The Audit Committee (the "Audit Committee") of the Board of Directors of Helius Medical Technologies, Inc. (the "Company"): (i)  on September 26, 2022, determined to dismiss BDO USA, LLP ("BDO"), the Company's current independent registered public accounting firm, and (ii) on September 30, 2022, engaged Baker Tilly US, LLP ("Baker Tilly") to serve as the Company's independent registered public accounting firm for the Company's fiscal year ending December 31, 2022.
​
Reports of Current Independent Registered Public Accounting Firm during Applicable Period
​
BDO's reports on the Company's financial statements as of and for the fiscal years ended December 31, 2021 and 2020 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that each of BDO's reports contained an explanatory paragraph expressing substantial doubt regarding the Company's ability to continue as a going concern. During the fiscal years ended December 31, 2021 and 2020 and the subsequent interim periods through September 26, 2022, there were no disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to BDO's satisfaction, would have caused BDO to make reference thereto in its reports. During the fiscal years ended December 31, 2021 and 2020 and the subsequent interim periods through September 26, 2022, there were no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.
​
No Reportable Consultations with New Independent Registered Public Accounting Firm
​
During the fiscal years ended December 31, 2021 and 2020 and the subsequent interim periods through September 26, 2022, neither the Company nor anyone on its behalf has consulted with Baker Tilly regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that Baker Tilly concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions); or (iii) any reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).
​
Other Matters
​
The Company requested that BDO furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of BDO's letter, dated September 30, 2022, is filed as Exhibit 16.1 to this Form 8-K.
​
Item 9.01
Financial Statements and Exhibits.
(d) Exhibits
​
Exhibit No.
Description
​
​
​
16.1
​
Letter from BDO USA, LLP.
104
​
Cover Page Interactive Data File (formatted as inline XBRL).
​
​
​
1
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
​
​
​
​
​
​
​
HELIUS MEDICAL TECHNOLOGIES, INC.
​
​
​
​
Dated: September 30, 2022
​
By:
/s/ Jeffrey S. Mathiesen
​
​
​
Jeffrey S. Mathiesen
​
​
​
Chief Financial Officer and Treasurer
​
​
​
​
2