I would appreciate any help in getting rid of the helpassist infection on my computer.

I have the otl.exe logs if necessary, but they are LONG, so will post them only if you need them.
Here is the log generated by profiles.exe:

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList
DefaultUserProfile REG_SZ Default User
AllUsersProfile REG_SZ All Users

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\S-1-5-18
ProfileImagePath REG_EXPAND_SZ %systemroot%\system32\config\systemprofile

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\S-1-5-19
ProfileImagePath REG_EXPAND_SZ %SystemDrive%\Documents and Settings\LocalService

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\S-1-5-20
ProfileImagePath REG_EXPAND_SZ %SystemDrive%\Documents and Settings\NetworkService

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\S-1-5-21-2949571616-3652758411-747600519-1007
ProfileImagePath REG_EXPAND_SZ %SystemDrive%\Documents and Settings\HelpAssistant

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\S-1-5-21-2949571616-3652758411-747600519-1008
ProfileImagePath REG_EXPAND_SZ %SystemDrive%\Documents and Settings\Seth H. Katz

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\S-1-5-21-2949571616-3652758411-747600519-1010
ProfileImagePath REG_EXPAND_SZ %SystemDrive%\Documents and Settings\skatz

HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList\S-1-5-21-2949571616-3652758411-747600519-500
ProfileImagePath REG_EXPAND_SZ %SystemDrive%\Documents and Settings\Administrator

SystemRoot REG_SZ C:\WINDOWS

Let's take a look at it closely:

Please download Stealth MBR Rootkit Detector by GMER from GMER.net, and save to your Desktop.

• Double-click mbr.exe to start the program.
  
• When done scanning, it will save a log on the Desktop called mbr.log.
  
• Please post the contents of that log in your next reply.