December 7, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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| RE: | | Cynosure, Inc.
Registration Statement on Form S-1
File No. 333-127463 |
Dear Sirs and Mesdames:
In connection with the proposed offering of the above-captioned securities, we wish to advise you that we, as a representative of the several underwriters, hereby join with Cynosure, Inc. request that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on December 8, 2005 at 3:00 p.m. or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
| (i) | | Date of preliminary prospectus: November 14, 2005.
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| (ii) | | Dates of distribution: November 14, 2005 — December 6, 2005 |
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| (iii) | | Number of prospective underwriters to whom the preliminary prospectus was furnished: 4 |
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| (iv) | | Number of prospectuses so distributed: approximately 17,350 |
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| (v) | | Compliance with Rule 15c2-8 under the Securities Exchange Act of 1934: Included in Master Agreement Among Underwriters of Salomon Smith Barney Inc. (now known as Citigroup Global Markets Inc.). |
Very truly yours,
Citigroup Global Markets Inc.
/s/ John C. Cocchiarella
John C. Cocchiarella
Vice President and Associate General Counsel
