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Acceleration Request

 April 9, 2020

VIA EDGAR

 U.S. Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

Attention:          Paul Fischer

Re:          Cutera, Inc.

                Registration Statement on Form S-3

                File
No. 333-237552

                Acceleration Request

       Requested Date:    April 13, 2020

       Requested Time:   5:00 P.M. Eastern Time

 Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cutera, Inc. (the “Company”) hereby requests that the
above-referenced Registration Statement on Form S-3 (File No. 333-237552) (the “Registration Statement”) be declared effective at the
“Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of
Corporation Finance of the Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich &
Rosati, P.C., by calling Jesse Schumaker at (650) 849-3085.

 In connection with the acceleration
request, the Company hereby acknowledges that:

•

 should 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;

•

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

 Securities and Exchange Commission

April 9, 2020

 Page 2

•

 the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

 [Signature page
follows]

 * * * *

 Sincerely,

 CUTERA, INC.

By:

 /s/ David H. Mowry

      David H. Mowry

      Chief Executive Officer

cc:
 Philip Oettinger, Wilson Sonsini Goodrich & Rosati, P.C.

Jesse Schumaker, Wilson Sonsini Goodrich & Rosati, P.C.