Cynosure, Inc.
5 Carlisle Road
Westford, Massachusetts 01886
December 6, 2005
Via EDGAR and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Alan Morris
| | |
| Re: | | Cynosure, Inc.
Registration Statement on Form S-1 (File No. 333- 127463)
Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, Cynosure, Inc., a Delaware corporation, hereby requests that the above-referenced Registration Statement be made effective as of 3:00 p.m., Eastern time, on December 8, 2005, or as soon thereafter as practicable.
| | | | | |
| | Very truly yours,
CYNOSURE, INC.
| |
| | By: | /s/ Timothy W. Baker | |
| | | Timothy W. Baker | |
| | | Executive Vice President,
Chief Financial Officer and Treasurer | |
| |
