SEC Comment Letter 0000000000-22-013564 to Acutus Medical, Inc. (AFIB) (CIK 0001522860)
Acutus Medical, Inc. (AFIB) (CIK 0001522860)
Date: Dec. 16, 2022 · CIK: 0001522860 · Accession: 0000000000-22-013564
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File numbers found in text: 333-268730
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United States securities and exchange commission logo
December 16, 2022
David Roman
President and Chief Executive Officer
Acutus Medical, Inc.
2210 Faraday Avenue, Suite 100
Carlsbad, California 92008
Re:Acutus Medical, Inc.
Registration Statement on Form S-3
Filed December 9, 2022
File No. 333-268730
Dear David Roman:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Abby Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Alan Denenberg, Esq.