SEC Comment Letter 0000000000-23-000331 to CUTERA INC (CUTR) (CIK 0001162461)
CUTERA INC (CUTR) (CIK 0001162461)
Date: Jan. 12, 2023 · CIK: 0001162461 · Accession: 0000000000-23-000331
AI Filing Summary & Sentiment
File numbers found in text: 000-50644
Letter
United States securities and exchange commission logo January 12, 2023 Rohan Seth Chief Financial Officer CUTERA INC 3240 Bayshore Blvd. Brisbane , California 94005 Re:CUTERA INC Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 1, 2022 File No. 000-50644 Dear Rohan Seth: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
January 12, 2023
Rohan Seth
Chief Financial Officer
CUTERA INC
3240 Bayshore Blvd.
Brisbane , California 94005
Re:CUTERA INC
Form 10-K for Fiscal Year Ended December 31, 2021
Filed March 1, 2022
File No. 000-50644
Dear Rohan Seth:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services