# EDGAR Filing Document

**Accession Number:** 0001162461
**File Stem:** 0000000000-23-000331
**Filing Date:** 2023-1
**Character Count:** 2810
**Document Hash:** 0ac7bb18f637fe6e8711cb24ac3def6f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000331.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0000000000-23-000331

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230112

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CUTERA INC
- **CENTRAL INDEX KEY:** 0001162461
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **IRS NUMBER:** 770492262
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 3240 BAYSHORE BOULEVARD
- **CITY:** BRISBANE
- **STATE:** CA
- **ZIP:** 94005
- **BUSINESS PHONE:** 94005

**MAIL ADDRESS:**
- **STREET 1:** 3240 BAYSHORE BOULEVARD
- **CITY:** BRISBANE
- **STATE:** CA
- **ZIP:** 94005

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALTUS MEDICAL INC
- **DATE OF NAME CHANGE:** 20011119
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628280-22-004539

## Text-Extract

```

United States securities and exchange commission logo

                     January 12, 2023

       Rohan Seth
       Chief Financial Officer
       CUTERA INC
       3240 Bayshore Blvd.
       Brisbane , California 94005

                                                        Re: CUTERA INC
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed March 1, 2022
                                                            File No. 000-50644

       Dear Rohan Seth:

              We have completed our review of your filing. 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.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Industrial Applications and

                     Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

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

January 12, 2023

Rohan Seth
Chief Financial Officer
CUTERA INC
3240 Bayshore Blvd.
Brisbane, California 94005

Re: CUTERA INC

Form 10-K for Fiscal Year Ended December 31, 2021

Filed March 1, 2022

File No. 000-50644

Dear Rohan Seth:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services