Matt Helms (Canon)/Unbacked0

"Supernatural gateways in Santa Destroy. Have you heard about them? They're called Akashic Points, and lead to different planes of existence. Like a sacred forest inhabited not only by the living, but something else, in between. I read about it online, and I laughed it off... Lost souls who escaped death through deals with the devil, and live on in hideous forms... You don't believe me? Oh, you can believe what you want."

- Sylvia Christel about Matt Helms

Summary
Matt Helms is the 24th ranked assassin in the UAA in No More Heroes 2. He was a child who was left to die by his parents but before he died he made a deal with the devil which allowed him to be brought back as an evil spirit.

Powers and Stats
Tier: Low 7-C

Name: Matt Helms

Origin: No More Heroes

Gender: Male

Age: Unknown

Classification: Assassin

Powers and Abilities: Superhuman Physical Characteristics, Weapon Mastery, Immortality (Type 1, 3 & 7, possibly 8, Has been stated to feed on suffering and hate and has never truly been killed since he can still be seen after Travis "kills" him), Shapeshifting, Regeneration (Mid, Regenerated his head being blown to pieces), Absorption (Can absorb suffering and hate to sustain his body), Teleportation, Fire Manipulation, Darkness Manipulation (Can manipulate people's shadows)

Attack Potency: Small Town Level (Should be stronger than the No More Heroes 1 assassins)

Speed: FTL (Could keep up with Travis)

Lifting Strength: Unknown

Striking Strength: Small Town Level

Durability: Small Town Level (Should be stronger than the No More Heroes 1 assassins)

Stamina: Unknown

Range: Standard melee range to Several metres

Standard Equipment: Flamethrower Axe

Intelligence: Average

Weaknesses: None Notable

Notable Attacks/Techniques:
 * Flamethrower Axe: Matt's main weapon is his Flamethrower Axe, which as the name suggest is an axe with a flamethrower built into it.
 * Undead Physiology: After Matt made a deal with the devil he became a vengeful spirit which can't be killed, he can teleport, shapeshift, regenerate and can control people's shadows. He feeds on suffering and hate which are likely the reason why he can never truly be killed.