TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 11, 2024 David A. Jenkins Chief Executive Officer Catheter Precision, Inc. 1670 Highway 160 West, Suite 205 Fort Mill, SC 29708 Re: Catheter Precision, Inc. Registration Statement on Form S-1 Filed June 4, 2024 File No. 333-279930 Dear David A. Jenkins: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: B. Joseph Alley, Jr., Esq.