SEC Comment Letter for CUTERA INC (CUTR) (CIK 0001162461) — Apr 8, 2020
CUTERA INC (CUTR) (CIK 0001162461)
Date: April 8, 2020 · CIK: 0001162461 · Accession: 0000000000-20-003015
AI Filing Summary & Sentiment
File numbers found in text: 333-237552
Letter
April 7, 2020 David H. Mowry Chief Executive Officer Cutera, Inc. 3240 Bayshore Boulevard Brisbane, CA 94005 Re:Cutera, Inc. Registration Statement on Form S-3 Filed April 2, 2020 File No. 333-237552 Dear Mr. Mowry: 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 Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jesse Schumaker, Esq.
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April 7, 2020
David H. Mowry
Chief Executive Officer
Cutera, Inc.
3240 Bayshore Boulevard
Brisbane, CA 94005
Re:Cutera, Inc.
Registration Statement on Form S-3
Filed April 2, 2020
File No. 333-237552
Dear Mr. Mowry:
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 Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jesse Schumaker, Esq.