SEC Comment Letter 0000000000-22-013828 to Beauty Health Co (SKIN) (CIK 0001818093) (SKIN)
Beauty Health Co (SKIN) (CIK 0001818093)
Date: Dec. 22, 2022 · CIK: 0001818093 · Accession: 0000000000-22-013828
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File numbers found in text: 001-39565
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United States securities and exchange commission logo
December 22, 2022
Liyuan Woo
Chief Financial Officer
Beauty Health Co
2165 Spring Street
Long Beach, CA 90806
Re:Form 10-K filed March 1, 2022
File No. 001-39565
Dear Liyuan Woo :
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services