。
She needs help.
Literal
She [topic-は] help [object-を] requires.
~を必要とする is a formal pattern meaning 'to need' or 'to require,' constructed from 必要 (necessity) + とする (to consider as/to take as). It's more formal and written than the everyday 必要だ or the casual 助けがいる. The を marks 助け (help) as the direct object of this transitive construction.