  Recently Wi\'sniewska et al. demonstrated observationally how the acoustic
cutoff frequency varies with height in the solar atmosphere including the upper
photosphere and the lower and middle chromosphere, and showed that the
observational results cannot be accounted for by the existing theoretical
formulas for the acoustic cutoff. In order to reproduce the observed variation
of the cutoff with atmospheric height, numerical simulations of impulsively
generated acoustic waves in the solar atmosphere are performed, and the
spectral analysis of temporal wave profiles is used to compute numerically
changes of the acoustic cutoff with height. Comparison of the numerical results
with the observational data shows good agreement, which clearly indicates that
the obtained results may be used to determine the structure of the background
solar atmosphere.
