United States securities and exchange commission logo December 16, 2022 David Roman President and Chief Executive Officer Acutus Medical, Inc. 2210 Faraday Avenue, Suite 100 Carlsbad, California 92008 Re: Acutus Medical, Inc. Registration Statement on Form S-3 Filed December 9, 2022 File No. 333-268730 Dear David Roman: This is to advise you that we have not reviewed and will not review your registration statement. 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Alan Denenberg, Esq.