| STRATA SKIN SCIENCES, INC. 5 Walnut Grove Drive, Suite 140 Horsham, Pennsylvania 19044 | |
| January 19, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Ms. Lauren S. Hamill, Esq. | |
| Re: STRATA Skin Sciences, Inc. (the “Company”) Registration Statement on Form S-3 File No. 333-262150 | |
| Very truly yours, STRATA SKIN SCIENCES, INC. By:          /s/ Robert Moccia                                        Name:   
                  Robert Moccia     Title:  
                  President and Chief Executive Officer |