SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 December 7, 2011
Via Email

Mr. Michael P. Kaminski
Chief Executive Officer 4320 Forest Park Avenue, Suite 100 St. Louis, MO 63108
 Re: Stereotaxis, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 11, 2011 File No.  000-50884

Dear Mr. Kaminski:

We have reviewed your response dated November 22, 2011 and have the following
additional comment.  We have li mited our review to only your fi nancial statements and related
disclosures and do not intend to expand our review to other portions of your documents.  In some
our comment, we may ask you to provide us w ith information so we may better understand your
disclosure.
 Please respond to this letter within te n business days by providing the requested
information or by advising us when you will provide the requested response.  If you do not believe our comment applies to your facts a nd circumstances, please tell us why in your
response.
 After reviewing the information you provide in  response to this comment, we may have
additional comments.

Form 10-K for the Year Ended December 31, 2010

 General

 1. Please provide the three acknow ledgements included at th e end of our October 27, 2011
comment letter.  For your reference, we ha ve repeated the acknowledgements below.
Please note that the acknowledgements must be  provided by an authorized officer of the
Company.

Mr. Michael P. Kaminski
Stereotaxis, Inc. December 7, 2011 Page 2
 We urge all persons who are responsible for the accuracy and adequacy of the disclosure in
the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
In responding to our comments, please provi de a written statement from the company
acknowledging that:
 the company is responsible for the adequacy an d accuracy of the disclo sure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as  a defense in any proceeding initiated by
the Commission or any person under the federa l securities laws of  the United States.

You may contact Tara Harkin s, Staff Accountant, at (202) 551-3639 or Lynn Dicker,
Reviewing Accountant, at (202) 551-3616 if you have questions re garding these comments.  In
this regard, do not hesitate to contact me at (202) 551-3643.

       S i n c e r e l y ,
                 /s/ Lynn Dicker for
        Kevin L. Vaughn
        A c c o u n t i n g  B r a n c h  C h i e f