SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                  SCHEDULE 13G
                                 (Rule 13d-102)


             INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
           TO RULES 13d-1(b)(c), AND (d) AND AMENDMENTS THERETO FILED
                            PURSUANT TO RULE 13d-2(b)

                                 (Amendment No.)


                                  Cutera, Inc.
--------------------------------------------------------------------------------
                                (Name of Issuer)


                                  Common Stock
--------------------------------------------------------------------------------
                         (Title of Class of Securities)


                                    232109108
--------------------------------------------------------------------------------
                                 (CUSIP Number)


                                 August 7, 2006
--------------------------------------------------------------------------------
             (Date of Event Which Requires Filing of this Statement)


     Check the  appropriate  box to  designate  the rule  pursuant to which this
Schedule is filed:

          [_]  Rule 13d-1(b)

          [x]  Rule 13d-1(c)

          [_]  Rule 13d-1(d)


----------
(1)  The  remainder  of this  cover  page  shall be filled  out for a  reporting
     person's  initial  filing on this form with respect to the subject class of
     securities,  and for any subsequent amendment containing  information which
     would alter the disclosures provided in a prior cover page.

     The  information  required in the remainder of this cover page shall not be
deemed to be "filed"  for the purpose of Section 18 of the  Securities  Exchange
Act of 1934 or otherwise  subject to the  liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).


<PAGE>

CUSIP No.  232109108

1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

     TIG Advisors, LLC

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [x]

3.   SEC USE ONLY


4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH

5.   SOLE VOTING POWER

     0

6.   SHARED VOTING POWER

     750,000

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     750,000

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     750,000

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                      [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     5.94%

12.  TYPE OF REPORTING PERSON*

     IA
--------------------------------------------------------------------------------
                      *SEE INSTRUCTIONS BEFORE FILLING OUT!


<PAGE>

CUSIP No. 232109108

1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

     TTM Investments, LLC

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [x]

3.   SEC USE ONLY


4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH

5.   SOLE VOTING POWER

     0

6.   SHARED VOTING POWER

     677,220

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     677,220

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     677,220

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                      [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     5.36%

12.  TYPE OF REPORTING PERSON*

     00

--------------------------------------------------------------------------------
                      *SEE INSTRUCTIONS BEFORE FILLING OUT!


<PAGE>

CUSIP No. 232109108

1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

     Tiedemann/Falconer Partners, L.P.

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [x]

3.   SEC USE ONLY


4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     Cayman Islands exempted limited partnership

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH

5.   SOLE VOTING POWER

     0

6.   SHARED VOTING POWER

     677,220

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     677,220

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     677,220

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                      [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     5.36%

12.  TYPE OF REPORTING PERSON*

     PN


<PAGE>

CUSIP No.  232109108

1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

     Timothy J. Maxwell

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [x]

3.   SEC USE ONLY


4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     United States of America

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH

5.   SOLE VOTING POWER

     0

6.   SHARED VOTING POWER

     750,000

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     750,000

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     750,000

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                      [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     5.94%

12.  TYPE OF REPORTING PERSON*

     IN


<PAGE>

CUSIP No. 232109108

1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

     Carl H. Tiedemann

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                 (a)  [_]
                                                                 (b)  [x]

3.   SEC USE ONLY


4.   CITIZENSHIP OR PLACE OF ORGANIZATION

     United States of America

NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH

5.   SOLE VOTING POWER

     0

6.   SHARED VOTING POWER

     750,000

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     750,000

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     750,000

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*

                                                                      [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     5.94%

12.  TYPE OF REPORTING PERSON*

     IN


<PAGE>

CUSIP No.   232109108

Item 1(a).  Name of Issuer:

            Cutera, Inc.
            --------------------------------------------------------------------

Item 1(b).  Address of Issuer's Principal Executive Offices:

            3240 Bayshore Blvd., Brisbane, California 94005
            --------------------------------------------------------------------

Item 2(a).  Name of Person Filing:

            TIG Advisors, LLC
            TTM Investments, LLC
            Tiedemann/Falconer Partners, L.P.
            Timothy J. Maxwell
            Carl H. Tiedemann
            --------------------------------------------------------------------

Item 2(b).  Address of Principal Business Office, or if None, Residence:

            535 Madison Avenue,
            37th Floor,
            New York, New York 10022-4212,
            United States of America
            --------------------------------------------------------------------

Item 2(c).  Citizenship:

            TIG Advisors, LLC: Delaware Limited Liability Company
            TTM Investments, LLC: Delaware Limited Liability Company
            Tiedemann/Falconer Partners, L.P.: Cayman Islands exempted limited
            partnership
            Timothy J. Maxwell: United States of America
            Carl H. Tiedemann; United States of America
            --------------------------------------------------------------------

Item 2(d).  Title of Class of Securities:

            Common Stock
            --------------------------------------------------------------------

Item 2(e).  CUSIP Number:

            232109108
            --------------------------------------------------------------------

Item 3.     If This Statement  is Filed  Pursuant to  Rule 13d-1(b), or 13d-2(b)
            or (c), Check Whether the Person Filing is a:

     (a)  [_]  Broker or dealer registered under Section 15 of the Exchange Act.

     (b)  [_]  Bank as defined in Section 3(a)(6) of the Exchange Act.

     (c)  [_]  Insurance  company as defined in Section 3(a)(19) of the Exchange
               Act.

     (d)  [_]  Investment  company  registered under Section 8 of the Investment
               Company Act.

     (e)  [_]  An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);

     (f)  [_]  An employee  benefit plan or endowment  fund in  accordance  with
               Rule 13d-1(b)(1)(ii)(F);

     (g)  [_]  A parent  holding  company or control  person in accordance  with
               Rule 13d-1(b)(1)(ii)(G);

     (h)  [_]  A savings  association  as defined in Section 3(b) of the Federal
               Deposit Insurance Act;

     (i)  [_]  A  church  plan  that  is  excluded  from  the  definition  of an
               investment  company  under  Section  3(c)(14)  of the  Investment
               Company Act;

     (j)  [_]  Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

Item 4.  Ownership.

     Provide  the  following  information  regarding  the  aggregate  number and
percentage of the class of securities of the issuer identified in Item 1.

     (a) Amount beneficially owned:

         TIG Advisors, LLC - 750,000
         TTM Investments, LLC - 677,220
         Tiedemann/Falconer Partners, L.P. - 677,220
         Timothy J. Maxwell - 750,000
         Carl H. Tiedemann - 750,000
         -----------------------------------------------------------------------

     (b) Percent of class:

         TIG Advisors, LLC - 5.94%
         TTM Investments, LLC - 5.36%
         Tiedemann/Falconer Partners, L.P. - 5.36%
         Timothy J. Maxwell - 5.94%
         Carl H. Tiedemann - 5.94%
         -----------------------------------------------------------------------

     (c) Number of shares as to which such person has:

          (i)   Sole power to vote or to direct the vote

                TIG Advisors, LLC - 0
                TTM Investments, LLC - 0
                Tiedemann/Falconer Partners, L.P. - 0
                Timothy J. Maxwell - 0
                Carl H. Tiedemann - 0
                ----------------------------------------------------------------

          (ii)  Shared power to vote or to direct the vote

                TIG Advisors, LLC - 750,000
                TTM Investments, LLC - 677,220
                Tiedemann/Falconer Partners, L.P. - 677,220
                Timothy J. Maxwell - 750,000
                Carl H. Tiedemann - 750,000
                ----------------------------------------------------------------

          (iii) Sole power to dispose or to direct the disposition of

                TIG Advisors, LLC - 0
                TTM Investments, LLC - 0
                Tiedemann/Falconer Partners, L.P. - 0
                Timothy J. Maxwell - 0
                Carl H. Tiedemann - 0
                ----------------------------------------------------------------

          (iv)  Shared power to dispose or to direct the  disposition of

                TIG Advisors, LLC - 750,000
                TTM Investments, LLC - 677,220
                Tiedemann/Falconer Partners, L.P. - 677,220
                Timothy J. Maxwell - 750,000
                Carl H. Tiedemann - 750,000
                ----------------------------------------------------------------

Item 5.  Ownership of Five Percent or Less of a Class.

     If this statement is being filed to report the fact that as of the date
hereof the reporting person has ceased to be the beneficial owner of more than
five percent of the class of securities check the following [_].

         -----------------------------------------------------------------------

Item 6.  Ownership of More Than Five Percent on Behalf of Another Person.

     If any other person is known to have the right to receive or the power to
direct the receipt of dividends from, or the proceeds from the sale of, such
securities, a statement to that effect should be included in response to this
item and, if such interest relates to more than five percent of the class, such
person should be identified.  A listing of the shareholders of an investment
company registered under the Investment Company Act of 1940 or the beneficiaries
of employee benefit plan, pension fund or endowment fund is not required.

         N/A
         -----------------------------------------------------------------------

Item 7.  Identification and  Classification of the Subsidiary Which Acquired the
         Security  Being  Reported on by the Parent  Holding  Company or Control
         Person.

     If a parent holding company or Control person has filed this schedule,
pursuant to Rule 13d-1(b)(1)(ii)(G), so indicate under Item 3(g) and attach an
exhibit stating the identity and the Item 3 classification of the relevant
subsidiary.  If a parent holding company or control person has filed this
schedule pursuant to Rule 13d-1(c) or Rule 13d-1(d), attach an exhibit stating
the identification of the relevant subsidiary.

         N/A
         -----------------------------------------------------------------------

Item 8.  Identification  and  Classification  of Members of the Group.

     If a group has filed this schedule pursuant to s.240.13d-1(b)(1)(ii)(J), so
indicate under Item 3(j) and attach an exhibit stating the identity and Item 3
classification of each member of the group. If a group has filed this schedule
pursuant to s.240.13d-1(c) or s.240.13d-1(d), attach an exhibit stating the
identity of each member of the group.

         N/A
         -----------------------------------------------------------------------

Item 9.  Notice of Dissolution of Group.

     Notice of dissolution of a group may be furnished as an exhibit stating the
date of the dissolution and that all further filings with respect to
transactions in the security reported on will be filed, if required, by members
of the group, in their individual capacity.  See Item 5.

         N/A
         -----------------------------------------------------------------------

Item 10. Certifications.

         By signing  below I certify  that,  to the best of my  knowledge  and
         belief, the securities referred to above were not acquired and are not
         held for the purpose of or with the effect of changing or  influencing
         the control of the issuer of the  securities and were not acquired and
         are not held in connection with or as a participant in any transaction
         having such purpose or effect.

<PAGE>
                                    SIGNATURE

     After  reasonable  inquiry and to the best of my  knowledge  and belief,  I
certify that the information  set forth in this statement is true,  complete and
correct.


                                                  August 14, 2006
                                               -----------------------
                                                        (Date)

                                                  TIG Advisors, LLC*

                                               By: /s/ Timothy J. Maxwell
                                              -------------------------
                                                      Signature

                                               Timothy J. Maxwell/Member
                                        ----------------------------------------
                                                      (Name/Title)


                                                  TTM Investments, LLC*

                                               By: /s/ Timothy J. Maxwell
                                              -------------------------
                                                      Signature

                                               Timothy J. Maxwell/Member
                                        ----------------------------------------
                                                      (Name/Title)


                                             Tiedemann/Falconer Partners, L.P.*

                                               By: /s/ Timothy J. Maxwell
                                              -------------------------
                                                      Signature

                             Timothy J. Maxwell/Member of its Investment Manager
                             ---------------------------------------------------


                                                  /s/ Timothy J. Maxwell*
                                             ----------------------------
                                                     Signature
                                                     Timothy J. Maxwell


                                                  /s/ Carl H. Tiedemann*
                                             ----------------------------
                                                     Signature

                                                       Carl H. Tiedemann
                                              ----------------------------

* The Reporting Persons disclaim beneficial ownership in the Common Stock,
except to the extent of his or its pecuniary interest therein.

The original statement shall be signed by each person on whose behalf the
statement is filed or his authorized representative. If the statement is signed
on behalf of a person by his authorized representative other than an executive
officer or general partner of the filing person, evidence of the
representative's authority to sign on behalf of such person shall be filed with
this statement, provided, however, that a power of attorney, for this purpose
which is already on file with the Commission may be incorporated by reference.
The name and any title of each person who signs the statement shall be typed or
printed beneath his signature.

Note. Schedules filed in paper format shall include a signed original and five
copies of the schedule, including all exhibits. See Rule 13d-7 for other parties
for whom copies are to be sent.

Attention. Intentional misstatements or omissions of fact constitute federal
criminal violations (see 18 U.S.C. 1001).

<PAGE>
                                                                       Exhibit A

                                    AGREEMENT

The undersigned agree that this Schedule 13G dated August 14, 2006 relating to
the Common Stock of Cutera, Inc., shall be filed on behalf of the undersigned.

                                                  August 14, 2006
                                               -----------------------
                                                        (Date)

                                                  TIG Advisors, LLC*

                                               By: /s/ Timothy J. Maxwell
                                              -------------------------
                                                      Signature


                                               Timothy J. Maxwell/Member
                                        ----------------------------------------
                                                      (Name/Title)


                                                  TTM Investments, LLC*

                                               By: /s/ Timothy J. Maxwell
                                              -------------------------
                                                      Signature

                                               Timothy J. Maxwell/Member
                                        ----------------------------------------
                                                      (Name/Title)


                                             Tiedemann/Falconer Partners, L.P.*

                                               By: /s/ Timothy J. Maxwell
                                              -------------------------
                                                      Signature

                             Timothy J. Maxwell/Member of its Investment Manager
                             ---------------------------------------------------


                                               /s/ Timothy J. Maxwell*
                                             ----------------------------
                                                     Signature
                                                     Timothy J. Maxwell


                                                  /s/ Carl H. Tiedemann*
                                             ----------------------------
                                                     Signature

                                                    Carl H. Tiedemann
                                              ----------------------------

SK 79575 0079 694514