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                          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. 333-272101

       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.

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