Helius Medical (HSDT) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

September 30, 2022

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on September 26, 2022, to be filed by our former client, Helius Medical Technologies, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO USA, LLP

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