0001193125-20-105196.txt : 20200512 0001193125-20-105196.hdr.sgml : 20200512 20200413152902 ACCESSION NUMBER: 0001193125-20-105196 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200413 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm CORRESP

April 13, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:    Paul Fischer
Re:       

Cutera, Inc. Registration Statement on Form S-3

File No. 333-237552

Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on April 9, 2020, pursuant to Rule 461 under the Securities Act of 1933, as amended, in which we requested that the staff of the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement so that it would become effective at 5:00 p.m., Washington, D.C. time, on April 13, 2020, or at such later time as the Company or its counsel may request.

We hereby formally withdraw our request for acceleration of the effective date at 5:00 p.m., Washington, D.C. time on April 13, 2020.

If you require any additional information with respect to this letter, please contact Jesse Schumaker of Wilson Sonsini Goodrich & Rosati, P.C. at (650) 849-3085.

[Signature page follows]

* * * *

Sincerely,

 

CUTERA, INC.

By:  

/s/ David H. Mowry

 

David H. Mowry

Chief Executive Officer

 

cc:

Philip Oettinger, Wilson Sonsini Goodrich & Rosati, P.C.

Jesse Schumaker, Wilson Sonsini Goodrich & Rosati, P.C.