https://www.businessinsider.com/trek-bontrager-wavecel-helmet-48x-less-likely-get-concussion-2019-3

America's No. 1 bike company just unveiled a helmet that it says
is 48 times as safe as those on the market

"Every Bontrager WaveCel helmet received a five-star rating in Virginia Tech's
safety rating system," Trek said. "That's perfect marks on every helmet in the
lineup."

Eric Bjorling, Trek's spokesman, told Business Insider: "Other manufactures are
free to discuss WaveCel potential outside of the cycling space. We believe that
the technology has applications outside of cycling in sports such as climbing
and equestrian." Bottlang added: "WaveCel will move toward snow and other sports
— absolutely."

https://www.trekbikes.com/us/en_US/what-is-wavecel/

http://trek.scene7.com/is/content/TrekBicycleProducts/WaveCel_Whitepaper-Evaluation_of_a_novel_bicycle_helmet_concept_in_oblique
_impact_testing.pdf