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
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File numbers found in text: 333-268730
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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