SEC Company Response from CYNOSURE INC (CIK 0000885306) — Dec 6, 2005

CYNOSURE INC (CIK 0000885306)
Date: Dec. 6, 2005 · CIK: 0000885306 · Accession: 0000950135-05-006828

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Date

December 6, 2005

Author

Not clearly detected

Form

CORRESP

Company

CYNOSURE INC (CIK 0000885306)

Letter

Cynosure, Inc.

5 Carlisle Road

Westford, Massachusetts 01886

December 6, 2005

Via EDGAR and Facsimile

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Alan Morris

Re:

Cynosure, Inc.

Registration Statement on Form S-1 (File No. 333- 127463)

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, Cynosure, Inc., a Delaware corporation, hereby requests that the above-referenced Registration Statement be made effective as of 3:00 p.m., Eastern time, on December 8, 2005, or as soon thereafter as practicable.

Very truly yours,
CYNOSURE, INC.

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CORRESP
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corresp

Cynosure, Inc.

5 Carlisle Road

Westford, Massachusetts 01886

December 6, 2005

Via EDGAR and Facsimile

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Alan Morris

         Re:

    Cynosure, Inc.

Registration Statement on Form S-1 (File No. 333- 127463)

Request for Acceleration

Ladies and Gentlemen:

     Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, Cynosure,
Inc., a Delaware corporation, hereby requests that the above-referenced Registration Statement be
made effective as of 3:00 p.m., Eastern time, on December 8, 2005, or as soon thereafter as
practicable.

    Very truly yours,

CYNOSURE, INC.

    By:
    /s/ Timothy W. Baker

    Timothy W. Baker

    Executive Vice President,

Chief Financial Officer and Treasurer

SecProbe.io