United States securities and exchange commission logo

                                July 14, 2020

       Vince Burgess
       Chief Executive Officer
       Acutus Medical, Inc.
       2210 Faraday Ave., Suite 100
       Carlsbad, CA 92008

                                                        Re: Acutus Medical,
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted June 29,
                                                            CIK No. 0001522860

       Dear Mr. Burgess:

            We have reviewed your amended draft registration statement and have
the following

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your

             After reviewing the information you provide in response to the
comment and your
       amended draft registration statement or filed registration statement, we
may have additional

       Amendment No. 1 to Draft Registration Statement on Form S-1

       Use of Proceeds, page 82

   1.                                                   We note your response
to prior comment number 10. With respect to the proceeds to be
                                                        allocated to clinical
trials, please specify the clinical trials to which you intend to allocate
                                                        proceeds and indicate
how far you expect the proceeds from the offering will allow you to
                                                        proceed in those
clinical trials.
 Vince Burgess
FirstName  LastNameVince Burgess
Acutus Medical, Inc.
July       NameAcutus Medical, Inc.
     14, 2020
July 14,
Page  2 2020 Page 2
FirstName LastName
       You may contact Jenn Do at (202) 551-3743 or Mary Mast at (202) 551-
3613 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Chris Edwards at (202) 551-6761 or Joe McCann at (202) 551-6262 with
any other


                                                          Division of
Corporation Finance
                                                          Office of Life
cc:      Alan F. Denenberg