July 12, 2021
VIA EDGAR TRANSMISSION AND FEDEX
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Ms. Margaret Schwartz |
| Re: | Acutus Medical, Inc. |
Registration Statement on Form S-1
Ladies and Gentlemen:
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-1 (the “Registration Statement”) of Acutus Medical, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 P.M. Eastern Time on July 14, 2021, 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.
[Signature page follows]
Very truly yours,
| Acutus Medical, Inc. | ||||
| By: | /s/ Vince Burgess | |||
Name: | Vince Burgess | |||
Title: | Chief Executive Officer | |||
[Signature Page to Acceleration Request]
