September 30, 2019 David L. Fischel Chief Executive Officer Stereotaxis, Inc. 4320 Forest Park Avenue, Suite 100 St. Louis, Missouri 63108 Re: Stereotaxis, Inc. Registration Statement on Form S-3 Filed September 19, 2019 File No. 333-233846 Dear Mr. Fischel: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance CF Office of Life Sciences cc: Robert J. Endicott, Esq.