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 | ||
