AMENDMENT NO. 7 TO SALES AGENT AGREEMENT

Exhibit 10.10

AMENDMENT NO. 7 TO SALES AGENT AGREEMENT

This Amendment No. 7 To Sales Agent Agreement (“Amendment No. 7”) is made this 22nd day of September, 2005, between Cutera Inc. (“Cutera”) and PSS World Medical, Inc. (“PSS”).

WHEREAS, Cutera and PSS entered into that February 14, 2003 Sales Agent Agreement, and six related amendments, the last one being that November 10, 2004 Amendment No. 6 to Sales Agent Agreement (collectively, “Agreement”), and are hereby amending the Agreement as follows:

1. The first sentence of Section 1.4 is hereby deleted and replaced with the following:

“1.4 Products means Cutera’s CoolGlide CV-, CoolGlide Excel-, CoolGlide Vantage-, Solera Opus-, Solera Titan-, Xeo SA-, Xeo Rejuvenation-, Xeo Vantage-, Xeo Limited- and Full Xeo systems, and related Product Upgrades.”

2. Exhibit A is hereby deleted and replaced with the following:

“Product Pricing

For Products sold to PSS from November 1, 2005, the unit pricing will be as set forth below. All Product pricing information will be deemed Cutera’s Confidential Information.