SEC Company Response from CUTERA INC (CUTR) (CIK 0001162461) — Apr 14, 2020
CUTERA INC (CUTR) (CIK 0001162461)
Date: April 14, 2020 · CIK: 0001162461 · Accession: 0001193125-20-105853
AI Filing Summary & Sentiment
File numbers found in text: 333-237552
Letter
Acceleration Request
April 14, 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 14, 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
•
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.
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CORRESP 1 filename1.htm Acceleration Request April 14, 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 14, 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 • 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.