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SEC Comment Letter 0000000000-24-013247 to STRATA Skin Sciences, Inc. (SSKN) (CIK 0001051514) (SSKN)

STRATA Skin Sciences, Inc. (SSKN) (CIK 0001051514)
Date: Dec. 2, 2024 · CIK: 0001051514 · Accession: 0000000000-24-013247

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-283418

Date
December 2, 2024
Author
Dolev Rafaeli
Form
UPLOAD
Company
STRATA Skin Sciences, Inc. (SSKN) (CIK 0001051514)

Letter

December 2, 2024 Dolev Rafaeli President and Chief Executive Officer STRATA Skin Sciences, Inc. 5 Walnut Grove Drive, Suite 140 Horsham, Pennsylvania 19044 Re:STRATA Skin Sciences, Inc. Registration Statement on Form S-3 Filed November 22, 2024 File No. 333-283418 Dear Dolev Rafaeli: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Margaret Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Mark Rosenstein, Esq.

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December 2, 2024
Dolev Rafaeli
President and Chief Executive Officer
STRATA Skin Sciences, Inc.
5 Walnut Grove Drive, Suite 140
Horsham, Pennsylvania 19044
Re:STRATA Skin Sciences, Inc.
Registration Statement on Form S-3
Filed November 22, 2024
File No. 333-283418
Dear Dolev Rafaeli:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Margaret Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Mark Rosenstein, Esq.