content: <?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>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3761}]
text: 144
  0001563530
  XXXXXXXX
  LIVE
  0001162461
  CUTERA INC
  000-50644
  3240 Bayshore Blvd.
  Brisbane
  CA
  94005-1021
  415-657-5500
  Voce Capital Management LLC (1)
  Shareholder(1)(2)
  Common Stock, par value $0.001 per share
  Jefferies LLC
  520 MADISON AVENUE
  NEW YORK
  NY
  10022
  1210224
  22461757.00
  19835472
  06/09/2023
  NASDAQ
  Common Stock, par value $1.00 per share
  05/07/2013
  Open Market Purchases(3)
  Open Market Purchases
  N
  1210224
  05/07/2013
  Cash
  Y
  (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.
  06/09/2023
  Voce Capital Management LLC, By: /s/ J. Daniel Plants, Managing Member