0001051514-21-000103.txt : 20211223 0001051514-21-000103.hdr.sgml : 20211223 20211123104728 ACCESSION NUMBER: 0001051514-21-000103 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STRATA Skin Sciences, Inc. CENTRAL INDEX KEY: 0001051514 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 133986004 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5 WALNUT GROVE DRIVE STREET 2: SUITE 140 CITY: HORSHAM STATE: PA ZIP: 19044 BUSINESS PHONE: 215-619-3200 MAIL ADDRESS: STREET 1: 5 WALNUT GROVE DRIVE STREET 2: SUITE 140 CITY: HORSHAM STATE: PA ZIP: 19044 FORMER COMPANY: FORMER CONFORMED NAME: MELA SCIENCES, INC. /NY DATE OF NAME CHANGE: 20100504 FORMER COMPANY: FORMER CONFORMED NAME: ELECTRO OPTICAL SCIENCES INC /NY DATE OF NAME CHANGE: 19971216 CORRESP 1 filename1.htm

STRATA SKIN SCIENCES, INC.
5 Walnut Grove Drive, Suite 140
Horsham, Pennsylvania 19044
November 23, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Ms. Ada D. Sarmento
 
Re: STRATA Skin Sciences, Inc. (the “Company”)
Registration Statement on Form S-3
File No. 333-261090

 
Ladies and Gentlemen:
 
The undersigned hereby requests, pursuant to Rules 460 and 461(a) promulgated under the Securities Act of 1933, as amended, that the above-referenced Registration Statement on Form S-3 (File No. 333-261090) (the “Form S-3”) of the Company be declared effective at 2:00 p.m., New York City time, on Wednesday, November 24, 2021 or as soon thereafter as is practicable.  We respectfully request that we be notified of such effectiveness by a telephone call to Sunjeet S. Gill of Stevens & Lee, P.C. at (610) 205-6076 and that such effectiveness also be confirmed in writing to the addressees listed on the cover page of the Form S-3.
 

 
Very truly yours,
STRATA SKIN SCIENCES, INC.
By:          /s/ Robert Moccia                  
Name:       Robert Moccia
Title:          President and Chief Executive Officer
cc:          Sunjeet S. Gill, Esq., Stevens & Lee, P.C.