SecProbe.io

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.

     The
Registrant hereby acknowledges that:

    (i)

    should
the Securities and Exchange Commission (the “Commission”)
or the staff, acting pursuant to delegated authority, declare the
Registration Statement effective, it does not foreclose the
Commission from taking any action with respect to the Registration
Statement;

    (ii)

    the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement
effective, does not relieve the Registrant from its full
responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and

    (iii)

    the
Registrant may not assert the action of the Commission or the staff,
acting pursuant to delegated authority, in declaring the Registration
Statement effective as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

[THE REMAINDER OF THIS PAGE IS INTENTIONALLY LEFT BLANK]

    Very truly yours,

CYNOSURE, INC.

    By:
    /s/ Timothy W. Baker

    Timothy W. Baker

    Executive Vice President,

Chief Financial Officer and Treasurer