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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.