-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UGzPKdtEMhGEAhbOVNM+BUwbqzCkDPWdGgXazgM+DYqk/ediG1bJZhF47vE9dXPZ
 odOXjvvouORy8psZSVgbvg==

<SEC-DOCUMENT>0000000000-08-027943.txt : 20080718
<SEC-HEADER>0000000000-08-027943.hdr.sgml : 20080718
<ACCEPTANCE-DATETIME>20080604091547
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-027943
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080604

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CUTERA INC
		CENTRAL INDEX KEY:			0001162461
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				770492262
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3240 BAYSHORE BOULEVARD
		CITY:			BRISBANE
		STATE:			CA
		ZIP:			94005
		BUSINESS PHONE:		94005

	MAIL ADDRESS:	
		STREET 1:		3240 BAYSHORE BOULEVARD
		CITY:			BRISBANE
		STATE:			CA
		ZIP:			94005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALTUS MEDICAL INC
		DATE OF NAME CHANGE:	20011119
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-08-055587
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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