Helios and Matheson Analytics Inc (HMNY)

[naturalborninvestor]

Dear Mr....:

Thank you for contacting the U.S. Securities and Exchange Commission (SEC). This email serves as confirmation that the SEC has received your additional concerns regarding Helios & Matheson Analytics Inc. and company's shareholder meeting accessibility and voting procedures.

We also suggest that you report your concerns to the state of Delaware, the state where Helios & Matheson Analytics Inc. is incorporated. I have provided the relevant contact information below.

Delaware Division of Securities
820 N. French St., 5th Floor
State Office Building
Wilmington DE 19801
[phone]
www.state.de.us/securities

Sincerely,

Katherine Shiu
Attorney
Office of Investor Education and Advocacy
U.S. Securities and Exchange Commission
[phone]
http://www.sec.gov
www.investor.gov
www.twitter.com/SEC_Investor_Ed