Correspondence 0001104659-26-004214 from Journey Medical Corp (DERM)
Journey Medical Corp
Date: Jan. 15, 2026 · CIK: 0001867066 · Accession: 0001104659-26-004214
AI Filing Summary & Sentiment
File numbers found in text: 333-292758
Letter
Journey Medical Corporation
9237 E Via de Ventura Blvd., Suite 105
Scottsdale, AZ 85258
VIA EDGAR
January 15, 2026
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Daniel Crawford
Re: Journey Medical Corporation
Registration Statement on Form S-3
File No. 333-292758
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Journey Medical Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:00 p.m. Eastern time, on January 20, 2026, or as soon as practicable thereafter. The Company hereby authorizes Rakesh Gopalan or David S. Wolpa, both of whom are attorneys at the Company’s outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm that event with Mr. Gopalan at (704) 916-2374 or Mr. Wolpa at (704) 916-2375.
Thank you for your assistance in this matter.
Very truly yours,
Journey Medical Corporation
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Journey Medical Corporation
9237 E Via de Ventura Blvd., Suite 105
Scottsdale, AZ 85258
VIA EDGAR
January 15, 2026
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Daniel Crawford
Re: Journey Medical Corporation
Registration
Statement on Form S-3
File No. 333-292758
Request for Acceleration of Effective
Date
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Journey Medical Corporation (the “Company”) hereby requests that the Securities
and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement
on Form S-3 (the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:00
p.m. Eastern time, on January 20, 2026, or as soon as practicable thereafter. The Company hereby authorizes Rakesh Gopalan or David S.
Wolpa, both of whom are attorneys at the Company’s outside legal counsel, Troutman Pepper Locke LLP, to orally modify or withdraw
this request for acceleration.
Once the Registration Statement
has been declared effective, please orally confirm that event with Mr. Gopalan at (704) 916-2374 or Mr. Wolpa at (704) 916-2375.
Thank you for your assistance
in this matter.
Very truly yours,
Journey Medical Corporation
/s/ Joseph Benesch
Name: Joseph Benesch
Title: Chief Financial Officer
cc (via email): Rakesh Gopalan and David Wolpa, Troutman Pepper
Locke LLP