United States securities and exchange commission logo

                           August 15, 2022

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

                                                        Re: Acutus Medical,
Statement on Form S-3
                                                            Filed August 11,
                                                            File No. 333-266804

       Dear Mr. Roman:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Dorrie
Yale at 202-551-8776 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Tom Sohn