| 5 Walnut Grove Drive, Suite 140 Horsham, Pennsylvania 19044 | |
| August 16, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Ms. Jan Park | |
| Re: STRATA Skin Sciences, Inc. (the “Company”) Registration Statement on Form S-3 File No. 333-273846 | |
| Very truly yours, STRATA SKIN SCIENCES, INC. By:   /s/ Robert Moccia                      Name: Robert Moccia Title: President and Chief Executive Officer |