March 19, 2020 David Fischel Chief Executive Officer Stereotaxis, Inc. 4320 Forest Park Avenue, Suite 100 St. Louis, MO 63108 Re: Stereotaxis, Inc. Registration Statement on Form S-3 Filed March 16, 2020 File No. 333-237194 Dear Mr. Fischel: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert Endicott, Esq.