SENSUS HEALTHCARE, INC
851 Broken Sound Parkway
Boca Raton, FL 33487
December 5, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Caleb French
| Re: | Sensus Healthcare, Inc. — Request for Acceleration | |
| Registration Statement on Form S-3 | ||
| File No. 333-221371 |
Dear Mr. French:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Sensus Healthcare, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time, on Thursday, December 7, 2017, or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to David Scileppi of Gunster, Yoakley & Stewart P.A. at (954) 713-6433.
Yours truly,
Sensus Healthcare, Inc.
/s/ Arthur Levine
Name: Arthur Levine
Title: Chief Financial Officer
| cc: | David C. Scileppi, Esq. | |
| Gunster, Yoakley & Stewart P.A. | ||
