A class derived from this class is necessary only if you are using custom controls that cannot be handled by the C1DynamicHelp control automatically and then only if you need to associate help topics with parts (UI elements) of those controls, not with the controls themselves.
You have no need to create objects of this type, it is sufficient to define a class derived from UIElementResolver and override its virtual methods. These overridden methods should provide necessary information about UI elements inside custom controls used in your application.
System.Object
C1.Win.C1DynamicHelp.UIElementResolver