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Correspondence 0001193125-25-326765 from Verrica Pharmaceuticals Inc. (VRCA)

Verrica Pharmaceuticals Inc.
Date: Dec. 19, 2025 · CIK: 0001660334 · Accession: 0001193125-25-326765

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File numbers found in text: 333-292140

Date
December 23, 2025
Author
David Zawitz
Form
CORRESP
Company
Verrica Pharmaceuticals Inc.

Letter

RE: Verrica Pharmaceuticals Inc. Registration Statement on Form S-3 File No. 333-292140 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, Verrica Pharmaceuticals Inc. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on December 23, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Mark Ballantyne and Divakar Gupta of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Mark Ballantyne at (703) 456-8084, or in his absence, Divakar Gupta of Cooley LLP, counsel to the Registrant, at (212) 479-6474.

Verrica Pharmaceuticals Inc. 44 W. Gay St. Suite 400 West Chester, PA 19380 December 19, 2025 VIA EDGAR Division of Corporation Finance Office of Technology United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C.

Very truly yours,
VERRICA PHARMACEUTICALS INC.

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CORRESP
 1
 filename1.htm

 CORRESP

 Verrica Pharmaceuticals Inc.
 44 W. Gay St. Suite 400
 West Chester, PA 19380 December 19,
2025 VIA EDGAR Division of Corporation
Finance Office of Technology United States Securities and
Exchange Commission 100 F Street, N.E. Washington, D.C.
20549

 RE:
 Verrica Pharmaceuticals Inc.
 Registration Statement on Form S-3
 File No. 333-292140
 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities
Exchange Act of 1933, as amended, Verrica Pharmaceuticals Inc. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the
above-referenced Registration Statement on Form S-3 to become effective on December 23, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the
Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Mark Ballantyne and Divakar Gupta of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
 Once the Registration Statement has been declared effective, please orally confirm that event with Mark Ballantyne at (703) 456-8084, or in his absence, Divakar Gupta of Cooley LLP, counsel to the Registrant, at (212) 479-6474.

 Very truly yours,

 VERRICA PHARMACEUTICALS INC.

 By:

 /s/ David Zawitz

 Name:

 David Zawitz

 Title:

 Chief Operating Officer

 cc:
 Mark Ballantyne, Cooley LLP
 Divakar Gupta, Cooley LLP