<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Voce Capital Management LLC -->
          <cik>0001563530</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001162461</issuerCik>
      <issuerName>CUTERA INC</issuerName>
      <secFileNumber>000-50644</secFileNumber>
      <issuerAddress>
        <com:street1>3240 Bayshore Blvd.</com:street1>
        <com:city>Brisbane</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>94005-1021</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>415-657-5500</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Voce Capital Management LLC (1)</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Shareholder(1)(2)</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock, par value $0.001 per share</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Jefferies LLC</name>
        <address>
          <com:street1>520 MADISON AVENUE</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10022</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1210224</noOfUnitsSold>
      <aggregateMarketValue>22461757.00</aggregateMarketValue>
      <noOfUnitsOutstanding>19835472</noOfUnitsOutstanding>
      <approxSaleDate>06/09/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, par value $1.00 per share</securitiesClassTitle>
      <acquiredDate>05/07/2013</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchases(3)</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchases</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1210224</amountOfSecuritiesAcquired>
      <paymentDate>05/07/2013</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>(1) Voce Capital Management LLC, a California limited liability company ("Voce Capital Management"), serves as the investment manager to certain funds which hold the shares of Common Stock covered by this Form 144. Voce Capital LLC, a Delaware limited liability company ("Voce Capital"), is the sole managing member of Voce Capital Management. J. Daniel Plants ("Mr. Plants"), is the sole managing member of Voce Capital. (2) Mr. Plants became a member of the board of directors of the Issuer (the "Board") on January 6, 2015. Prior to 9 AM Eastern Time on June 9, 2023, Mr. Plants informed the Board of his resignation therefrom, effective immediately. (3) The shares reported herein to be sold were acquired in open market transactions on various dates ranging from May 7, 2013 to May 17, 2021.</remarks>
    <noticeSignature>
      <noticeDate>06/09/2023</noticeDate>
      <signature>Voce Capital Management LLC, By: /s/ J. Daniel Plants, Managing Member</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
