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                              January 15, 2021

       Daniel Barton
       Chief Executive Officer
       Forian Inc.
       41 University Drive, Suite 400
       Newtown, Pennsylvania 18940

                                                        Re: Forian Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed December 31,
2020
                                                            File No. 333-250938

       Dear Mr. Barton:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 21, 2020 letter.

       Amendment No. 1 to Form S-4 filed December 31, 2020

       Helix Forecasts, page 57

   1.                                                   It appears from the
alternative Helix forecasts that Helix was contemplating a business
                                                        acquisition that was
expected to have a material positive impact on its operating results.
                                                        Please clarify in your
disclosure the status of the contemplated business combination.
       Unaudited Financial Forecasts of Helix and MOR, page 57

   2.                                                   We note from page 58
that neither Helix nor MOR nor their officers, directors, managers
                                                        or representatives
makes any representation or provide any assurance regarding the
                                                        ultimate performance of
either Helix or MOR regarding these forecasts and you further
                                                        disclose that "readers
of this proxy statement/prospectus are cautioned not to rely on these
 Daniel Barton
Forian Inc.
January 15, 2021
Page 2
      forecasts." While it may be appropriate to caution investors not to place
undue reliance
      upon the financial forecasts, you should not tell readers to not rely
upon them. Please
      revise your disclosures accordingly.
Information Regarding MOR, page 120

3.    Your response to prior comment 14 indicates that one customer of MOR
accounted for
      more than ten percent of MOR's revenue for the nine months ended
September 30, 2020.
      Please identify this customer and revise to disclose the percentage of
MOR's revenue
      accounted for by this customer.
Helix Financial Statements
Revenue Recognition, page F-16

4.    It remains unclear from your response to comment 24 whether or not
revenues from your
      multiple element government agency sector and private sector contracts
are material.
      Please clarify. If such revenues are material, tell us and disclose how
you identify
      performance obligations and how you allocate the purchase price in
multiple element
      arrangements in accordance with ASC 606.
       You may contact Joseph M. Kempf, Senior Staff Accountant, at (202)
551-3352 or
Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Mitchell Austin, Staff
Attorney, at (202) 551-3574 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                           Sincerely,
FirstName LastNameDaniel Barton
                                                           Division of
Corporation Finance
Comapany NameForian Inc.
                                                           Office of Technology
January 15, 2021 Page 2
cc:       Darrick Mix, Esq.
FirstName LastName