<SEC-DOCUMENT>0001051514-23-000041.txt : 20230919
<SEC-HEADER>0001051514-23-000041.hdr.sgml : 20230919
<ACCEPTANCE-DATETIME>20230816160809
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001051514-23-000041
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230816

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STRATA Skin Sciences, Inc.
		CENTRAL INDEX KEY:			0001051514
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				133986004
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5 WALNUT GROVE DRIVE
		STREET 2:		SUITE 140
		CITY:			HORSHAM
		STATE:			PA
		ZIP:			19044
		BUSINESS PHONE:		215-619-3200

	MAIL ADDRESS:	
		STREET 1:		5 WALNUT GROVE DRIVE
		STREET 2:		SUITE 140
		CITY:			HORSHAM
		STATE:			PA
		ZIP:			19044

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MELA SCIENCES, INC. /NY
		DATE OF NAME CHANGE:	20100504

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELECTRO OPTICAL SCIENCES INC /NY
		DATE OF NAME CHANGE:	19971216
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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              STRATA SKIN SCIENCES, INC.<br>
              5 Walnut Grove Drive, Suite 140<br>
              Horsham, Pennsylvania 19044</div>
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            <div style="text-align: center; font-size: 12pt;"> <br>
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            <div style="text-align: center; font-size: 12pt;">August 16, 2023</div>
            <div style="font-size: 12pt; font-style: italic; font-weight: bold;"> <br>
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            <div style="font-size: 12pt; font-style: italic; font-weight: bold;">VIA EDGAR</div>
            <div style="font-size: 12pt; font-style: italic; font-weight: bold;"> <br>
            </div>
            <div style="font-size: 12pt;">U.S. Securities and Exchange Commission<br>
              Division of Corporation Finance<br>
              100 F. Street, N.E.<br>
              Washington, D.C. 20549<br>
              Attention: Ms. Jan Park</div>
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            <div style="font-size: 12pt;">Re: STRATA Skin Sciences, Inc. (the &#8220;<u>Company</u>&#8221;)<br>
              Registration Statement on Form S-3<br>
              File No. 333-273846</div>
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    <div style="font-size: 12pt;">Ladies and Gentlemen:</div>
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      <div style="text-indent: 24.5pt; font-size: 12pt;">The undersigned hereby requests, pursuant to Rules 460 and 461(a) promulgated under the Securities Act of 1933, as amended, that the
        above-referenced Registration Statement on Form&#160;S-3&#160;(File&#160;No.&#160;333-273846)&#160;(the &#8220;<u>Form&#160;S-3</u>&#8221;) of the Company be declared effective at 4:30 p.m., New York City
        time, on Friday, August 18, 2023 or as soon thereafter as is practicable.&#160; We respectfully request that we be notified of such effectiveness by a telephone call to Edward Ricchiuto of Stevens &amp; Lee, P.C. at (201)&#160;689-8019.</div>
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            <div style="font-size: 12pt;">Very truly yours,</div>
            <div style="font-size: 12pt;">STRATA SKIN SCIENCES, INC.</div>
            <div style="text-indent: -21.75pt; margin-left: 21.75pt;"><font style="font-size: 12pt;">By:</font>&#160;&#160; <font style="font-size: 12pt;"><u>/s/ Robert Moccia&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </u><br>
                Name:&#160;&#160; Robert Moccia<br>
                Title:&#160;&#160;&#160;&#160;&#160; President and Chief Executive Officer</font></div>
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    <div><font style="font-size: 12pt;">cc:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-size: 12pt;">Sunjeet S. Gill, Esq., Stevens &amp; Lee<br>
      </font></div>
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