Helios and Matheson Analytics Inc.
Empire State Building, 350 Fifth Avenue
Suite 7520
New York, New York 10118
(212) 979-8228
July 3, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Josh Shainess, Staff Attorney |
| Re: | Helios and Matheson Analytics Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-226024 |
Dear Mr. Shainess:
Helios and Matheson Analytics Inc. hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 4:30 p.m. Eastern Standard Time on July 5, 2018, or as soon as practicable thereafter.
Should you have any questions or comments regarding this matter, please contact the undersigned at (212) 979-8228 or the Company’s legal counsel, Kevin Friedmann, at (310) 586-7747.
| Very truly yours, | ||
| Helios and Matheson Analytics Inc. | ||
| By: | /s/ Stuart Benson | |
| Name: | Stuart Benson | |
| Title: | Chief Financial Officer | |
| cc: | Kevin Friedmann |
| Greenberg Traurig, P.A. |
