A reinforced and impact attenuating helmet comprising a shell configured to receive a head of a wearer of the helmet, the shell comprising an outer surface and an inner surface; a series of linked coils; filler material; wherein the series of linked coils are entirely encased within the filler material to form a reinforcement layer, the reinforcement layer having a first surface and an opposing surface, the first surface of the reinforcement layer generally facing toward the inner surface of the shell, the reinforcement layer being located proximate the inner surface of the shell, forming a basic helmet assembly.