My theory for season three of Apple TV\'s Severance

James Eagan will try to adopt Helly R.

As we saw in episode 9, Eagan came to the MDR room and found Helly R. alone with the lights off, trying to memorize the directions left by Irving B. to the dark hallway with the elevator at the end. After saying that she tricked him, James called her "my Helly." In the next episode, they continue the dialogue.

Eagan goes on saying that he doesn't love his daughter because he doesn't see Kier in her anymore after she grew up, stating that he sired others in the shadows but couldn't see Kier in them either, until finally saying that he saw Kier again in Helly R. She treats him with a pen, and James proceeds by saying, "There he is."

Maybe Helly R. will play along with this to survive and will try to add a condition to save Mark S. too. Mark S. had sex with Helly R. and Helena Eagan. Probably, she will be pregnant in season 3 and will use this against James Eagan to get what she wants, even if it's a fake pregnancy, saying that Mark S. is the father of an Eagan.

Gemma and Devon will try to save Mark Scout

Gemma, a.k.a. Ms. Casey, will join forces with her sister-in-law to try to save Mark Scout. They already know they can't count on Mark S., so they will elaborate a plot to bring Mark S. out of the Lumon building. I don't think that this will be an easy task because Mark S. now knows that if he gets out of the severed floor, he might not get back.

To accomplish this, both will count on help from Helena Eagan and Ms. Selvig, a.k.a. Ms. Harmony Cobel. Helena will be driven by hatred after discovering his plans with Helly R. On the other hand, Cobel wants to get credit for her invention, the severance procedure.

Reintegration will be a central point

For James's plan to work, Helly R. and Mark S. need to be permanently severed, but Mark S./Scout's reintegration will start working, and both personalities will fight each other for control. Gemma knows that she is severed and will try to communicate with Ms. Casey to know more about the severed floor, maybe even trying to go down there.

Helena knows more about Lumon and the severance procedure, and with the help of Selvig/Cobel, will try to do something to take over Helly R. Maybe a reintegration when she is out of the Lumon building. I think Seth Milchick will change sides too, but because he wants more recognition, and this desire will clash with Selvig/Cobel's plans. However, he will be part of the strategy to get Mark S. and Helly out of the building.

Irving will be back.