Our File Number: 41163.00001

Writer’s Direct Dial Number: (954) 462-2000

Writer’s Direct Fax Number: (954) 888-2033

Writer’s E-Mail Address: dscileppi@gunster.com

March 24, 2016

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-4561

Attn: Amanda Ravitz, Assistant Director

Re:	Sensus Healthcare, Inc.
	Amendment No. 1 to the Registration Statement on Form S-1
	Filed March 10, 2016
	File No. 333-209451

Dear Ms. Ravitz:

On behalf of Sensus Healthcare, Inc. (the “Company”) we hereby respond to the verbal comments by the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission as provided on March 18, 2016 regarding Amendment No. 1 (the “Amendment”) to the Company’s Registration Statement on Form S-1 (Registration No. 333-209451) filed on March 10, 2016 (the “Registration Statement”).

For reference purposes, the verbal comments have been reproduced herein with a response below such comment. For your convenience, we have italicized the reproduced verbal comments.

1. We note your revisions to Page 81, as well as other places in the Registration Statement, detailing a potential grant of restricted stock immediately after pricing of your offering. Please give consideration as to whether any additional disclosure is necessary in the beneficial ownership table or with regard to related party transactions.

RESPONSE: We acknowledge the Staff’s comment and the beneficial ownership table and related party transaction disclosure in Amendment No. 2 to the Registration Statement to provide additional disclosure as of the nature and effect of these grants. These changes are indicated in Appendix A to this letter.

Las Olas Centre, Suite 1400, 450 East Las Olas Boulevard · Fort Lauderdale, FL 33301-4206 | 954-462-2000 | Fax: 954-523-1722 | www.gunster.com

BOCA RATON · FORT LAUDERDALE · JACKSONVILLE · KEY LARGO · MIAMI · orlando · PALM BEACH · STUART · TALLAHASSEE · tampa · VERO BEACH · WEST PALM BEACh · Winter Park

U.S. Securities and Exchange Commission

March 24, 2016

Page 2

2. Please file the executed legal opinion as Exhibit 5.1. In the executed legal opinion, please ask your counsel to note that it has reviewed “such other documents that they deemed necessary” and to strike the language contained in (ii) of the documents reviewed section of their opinion.

RESPONSE: A revised executed legal opinion will be filed.

We are available to discuss any of the Company’s responses with you at your convenience. Should you have any questions or want to discuss these matters further, please contact me at (954) 713-6433.

Very truly yours,

/s/ David C. Scileppi

David C. Scileppi

cc:	Daniel Morris, U.S. Securities and Exchange Commission
	Eric Atallah, U.S. Securities and Exchange Commission
	Geoff Kruczek, U.S. Securities and Exchange Commission
	Jay Webb, U.S. Securities and Exchange Commission
	Joseph C. Sardano, Chief Executive Officer, Sensus Healthcare, Inc.
	Arthur Levine, Chief Financial Officer, Sensus Healthcare, Inc.
	Ivan Blumenthal, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
	Merav Gershtenman, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
	John Gabriel, Marcum LLP
	Patrick O’Brien, Marcum LLP
	Robert B. Lamm, Gunster
	Gustav L. Schmidt, Gunster

Appendix A