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United States securities and exchange commission logo
May 26, 2023
David Fischel
Chief Executive Officer
Stereotaxis, Inc.
710 North Tucker Boulevard, Suite 110
St. Louis, Missouri 63101
Re: Stereotaxis, Inc.
Registration
Statement on Form S-3
Filed May 19, 2023
File No. 333-272102
Dear David 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 Nicholas
O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Robert J. Endicott,
Esq.