SEC Comment Letter 0000000000-24-012024 to CUTERA INC (CUTR) (CIK 0001162461)
CUTERA INC (CUTR) (CIK 0001162461)
Date: Oct. 29, 2024 · CIK: 0001162461 · Accession: 0000000000-24-012024
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File numbers found in text: 000-50644
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October 29, 2024
Stuart Drummond
Interim Chief Financial Officer
CUTERA INC
3240 Bayshore Boulevard
Brisbane , California 94005
Re:CUTERA INC
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-50644
Dear Stuart Drummond:
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