The sheath-helix model is used to analyze the helical slow-wave structure in which the helix turns are considered effectively shorted by the resistive coating on dielectric helix-support rods. Meanwhile, a gap is introduced to simulate the helix tape thickness, and the helix support rods are emulated by an effective dielectric tube and the difference of the radical propagation constant in different regions is taken into consideration. The dispersion equation and interaction impedance of arbitrary field modes are derived. On this basis, the effects of attenuation coating on the attenuation constant, phase constant and interaction impedance are discussed. The results presented here are useful for designing attenuator and improving the high-frequency characteristics of helical slow-wave structure as well as preventing the reflection oscillation and backward-wave oscillation of traveling-wave tubes.