DIRECT:

(212) 351-4522

tpolin@ebglaw.com

 

 

August 3, 2005

 

 

VIA EDGAR AND FACSIMILE

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:  Peggy A. Fisher, Assistant Director

 

 

Re:

AtriCure, Inc.

File No. 333-124197

 

 

Ladies and Gentlemen:

 

Pursuant to our conversation this evening with Mary Beth Breslin, this letter shall confirm that David Drachman, President, Chief Executive Officer and a Director of AtriCure, Inc. (the “Company”), has advised us that he has no affiliations with any of the Company’s stockholders, including any of the Company’s “fund investors.”

 

Kindly contact the undersigned at (212) 351-4522 with any questions.

 

 

Very truly yours,

 

/s/ Theodore L. Polin                

Theodore L. Polin

 

cc: Mary Beth Breslin (via facsimile)