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                         December 16, 2022

       David Roman
       President and Chief Executive Officer
       Acutus Medical, Inc.
       2210 Faraday Avenue, Suite 100
       Carlsbad, California 92008

                                                        Re: Acutus Medical,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed December 9,
2022
                                                            File No. 333-268730

       Dear David Roman:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Abby
Adams at (202) 551-6902 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Industrial Applications and

                         Services
       cc:                                              Alan Denenberg, Esq.