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Correspondence 0000950103-22-021163 from Acutus Medical, Inc. (AFIB) (CIK 0001522860)

Acutus Medical, Inc. (AFIB) (CIK 0001522860)
Date: Dec. 19, 2022 · CIK: 0001522860 · Accession: 0000950103-22-021163

AI Filing Summary & Sentiment

File numbers found in text: 333-268730

Date
December 19, 2022
Author
Not clearly detected
Form
CORRESP
Company
Acutus Medical, Inc. (AFIB) (CIK 0001522860)

Letter

VIA EDGAR TRANSMISSION Division of Corporation Finance Attention: Ms. Abby Adams Registration Statement on Form S-3 Registration No. 333-268730

Re: Acutus Medical, Inc.

Dear Ms. Adams:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-268730) (the “Registration Statement”) of Acutus Medical, Inc. We respectfully request that the Registration Statement be declared effective as of 4:00 P.M. Eastern Time on December 21, 2022, or as soon as practicable thereafter, or at such other time as our legal counsel, Davis Polk & Wardwell LLP, may request by a telephone call to the staff of the U.S. Securities and Exchange Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan F. Denenberg at (650) 752-2004 or Jason Bassetti at (650) 752-2071.

[Signature page follows]

Very truly yours,
Acutus Medical, Inc.

Show Raw Text
CORRESP
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filename1.htm

December 19, 2022

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Abby Adams

    Re:
    Acutus Medical, Inc.

Registration Statement on Form S-3

Registration No. 333-268730

Dear Ms. Adams:

In accordance with Rule 461 under the Securities Act of 1933, as amended,
we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-268730) (the “Registration
Statement”) of Acutus Medical, Inc. We respectfully request that the Registration Statement be declared effective as of 4:00
P.M. Eastern Time on December 21, 2022, or as soon as practicable thereafter, or at such other time as our legal counsel, Davis Polk &
Wardwell LLP, may request by a telephone call to the staff of the U.S. Securities and Exchange Commission.

Once the Registration Statement has been declared effective, please
orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan F. Denenberg at (650) 752-2004 or Jason Bassetti
at (650) 752-2071.

[Signature page follows]

Very truly yours,

Acutus Medical, Inc.

    By:
    /s/ David Roman

    Name:
    David Roman

    Title:
    President and Chief Executive Officer