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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                  SCHEDULE 13G

                    Under the Securities Exchange Act of 1934
                                (Amendment No. )*


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


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


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


                               September 27, 2007
--------------------------------------------------------------------------------
             (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)

----------
*    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 ("Act") 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 NOS. OF ABOVE PERSONS (ENTITIES ONLY)

     Craig A. Drill
     d/b/a Craig Drill Capital Corp.

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
                                                                 (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

     1,027,000

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     1,027,000

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     1,027,000

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
     SHARES (SEE INSTRUCTIONS)
                                                                      [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

     7.7%

12.  TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)

     IN; HC
--------------------------------------------------------------------------------

<PAGE>
CUSIP No.  232109108
            ---------------------

1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

     Craig Drill Capital, L.L.C.

2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
                                                                 (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

     1,027,000

7.   SOLE DISPOSITIVE POWER

     0

8.   SHARED DISPOSITIVE POWER

     1,027,000

9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     1,027,000

10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
     SHARES (SEE INSTRUCTIONS)
                                                                      [_]

11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)

     7.7%

12.  TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)

     OO; IA

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

<PAGE>
CUSIP No.  232109108
            ---------------------

Item 1(a).  Name of Issuer:


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


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


            3240 Bayshore Boulevard
            Brisbane, California  94005
            -------------------------------------------------------------------


Item 2(a).  Name of Person Filing:


            Craig A. Drill
            d/b/a Craig Drill Capital Corp.

            Craig Drill Capital, L.L.C.
            -------------------------------------------------------------------


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


            724 Fifth Avenue
            9th Floor
            New York, New York 10019
            -------------------------------------------------------------------


      (c).  Citizenship:


            Craig A. Drill d/b/a Craig Drill Capital Corp. -- 
            United States of America

            Craig Drill Capital, L.L.C. -- Delaware
            -------------------------------------------------------------------


      (d).  Title of Class of Securities:


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


      (e).  CUSIP Number:


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


<PAGE>
Item 3.    If This Statement is filed pursuant to ss.240.13d-1(b) or
           240.13d-2(b), or (c), check whether the person filing is a:

     (a) [_]  Broker or dealer registered under Section 15 of the Exchange Act
              (15 U.S.C. 78c).

     (b) [_]  Bank as defined in Section 3(a)(6) of the Exchange Act (15
              U.S.C. 78c).

     (c) [_]  Insurance company as defined in Section 3(a)(19) of the Exchange
              Act (15 U.S.C. 78c).

     (d) [_]  Investment company registered under Section 8 of the Investment
              Company Act of 1940 (15 U.S.C. 80a-8).

     (e) [X]  An investment adviser in accordance with s.240.13d-1(b)(1)(ii)(E);

     (f) [_]  An employee benefit plan or endowment fund in accordance with
              s.240.13d-1(b)(1)(ii)(F);

     (g) [X]  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 (12 U.S.C.1813);

     (i) [_]  A church plan that is excluded from the definition of an
              investment company under Section 3(c)(14) of the Investment
              Company Act of 1940 (15 U.S.C. 80a-3);

     (j) [_]  Group, in accordance with s.240.13d-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.

Craig A. Drill d/b/a Craig Drill Capital Corp.

     (a)  Amount beneficially owned:

          1,027,000
          ----------------------------------------------------------------------

     (b)  Percent of class:

          7.7%
          ----------------------------------------------------------------------

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

          (i)   Sole power to vote or to direct the vote                      0
                                                        _______________________,


         (ii)  Shared power to vote or to direct the vote             1,027,000
                                                          _____________________,

          (iii) Sole power to dispose or to direct the                        0
                disposition of                            _____________________,

          (iv)  Shared power to dispose or to direct the              1,027,000
                disposition of                            _____________________.

Craig Drill Capital, L.L.C.

     (a)  Amount beneficially owned:

          1,027,000
          ----------------------------------------------------------------------

     (b)  Percent of class:

          7.7%
          ----------------------------------------------------------------------

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

          (i)   Sole power to vote or to direct the vote                      0
                                                        _______________________,


          (ii)  Shared power to vote or to direct the vote            1,027,000
                                                          _____________________,


          (iii) Sole power to dispose or to direct the                        0
                disposition of                            _____________________,

          (iv)  Shared power to dispose or to direct the              1,027,000
                disposition of                            _____________________.


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 [_].

         Instruction:  Dissolution of a group requires a response to this item.


         Not Applicable
         -----------------------------------------------------------------------


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.


         Not Applicable
         -----------------------------------------------------------------------


<PAGE>
Item 7.  Identification and Classification of the Subsidiary Which Acquired the
         Security Being Reported on by the Parent Holding Company.

     If a parent holding company 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 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.


         Not Applicable
         -----------------------------------------------------------------------


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

     If a group has filed this schedule pursuant to Sec.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 Sec.240.13d-1(c) or Sec.240.13d-1(d), attach an exhibit stating the
identity of each member of the group.

         Not Applicable
         -----------------------------------------------------------------------


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.


         Not Applicable
         -----------------------------------------------------------------------

Item 10.  Certification.

          By signing below I certify that, to the best of my knowledge and
          belief, the securities referred to above were acquired and are held in
          the ordinary course of business and 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 that 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.

                                                    October 5, 2007
                                        ----------------------------------------
                                                        (Date)

                                                Craig A. Drill*
                                                d/b/a Craig Drill Capital Corp.

                                                /s/ Craig A. Drill
                                        ----------------------------------------
                                                      (Signature)
 

                                        Craig Drill Capital, L.L.C.*

                                        By: /s/ Craig A. Drill
                                            ---------------------------
                                        Name: Craig A. Drill
                                        d/b/a Craig Drill Capital Corp.
                                        Title: Managing Member


*    The Reporting Person disclaims beneficial ownership of the securities
     reported herein except to the extent of his 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 the 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 s.240.13d-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).

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