Last year HTC was one of the first to show its HTC One M9 phone powered with the "hot" Snapdragon 810. This time it will not be the case, at least not for the general public. The M10 is rumoured to be codenamed Perfume and will come in two variants and it will not be released until late February.
One varient will have the Snapdragon 820 and this is most likely to be the first one to launch. The other version of the phone will have a MediaTek processor.
Last year the HTC M9 was the Snapdragon 810 version while the HTC M9 Plus that came a month or two later had a MediaTek Helios X10 SoC. You can expect that HTC One M10 has a Snapdragon 820 while HTC M10+ is likely to come with higher resolution screen and a MediaTek 10 core X20 processor.
A well-known leaker @LlabTooFeR believes that Snapdragon 820 version will be lauched in the EU and USA. The MediaTek version will head to Asia. This was the case with the M9 generation however the M9+ and E9+ were available in Europe later.
We have heard that a 23 megapixel camera, fingerprint reader, IP68 certification for water and dust resistance and a 3000+ mAh battery might make it to the final design. A teaser sent to media in Taiwan implies that yet again HTC plans a nice metal finish for the phone.
Both phones are expected to ship with Android 6.0.1 Marshmallow with Sense 8.0 on top. One can expect to see the phone announced in late February or March and sales probably starting close to the announcement day.