<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001137774-24-000039</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001137774</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>4</amendmentNo>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001787306</issuerCik>
        <issuerName>Arcutis Biotherapeutics, Inc.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>03969K108</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>3027 TOWNSGATE ROAD</com:street1>
          <com:street2>SUITE 300</com:street2>
          <com:city>WESTLAKE VILLAGE</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>91361</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>PRUDENTIAL FINANCIAL INC</reportingPersonName>
      <citizenshipOrOrganization>NJ</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>25800.00</soleVotingPower>
        <sharedVotingPower>4928346.00</sharedVotingPower>
        <soleDispositivePower>25800.00</soleDispositivePower>
        <sharedDispositivePower>5276913.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>5302713.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.3</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Arcutis Biotherapeutics, Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>3027 TOWNSGATE ROAD, SUITE 300, WESTLAKE VILLAGE, CALIFORNIA, 91361.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName> Prudential Financial, Inc.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>751 Broad Street
Newark, New Jersey 07102-3777
</principalBusinessOfficeOrResidenceAddress>
        <citizenship>New Jersey</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>HC</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned> 5,302,713.00

</amountBeneficiallyOwned>
        <classPercent>4.3</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote> 25,800.00
</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote> 4,928,346.00
</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose> 25,800.00
</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose> 5,276,913.00
</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>N</notApplicableFlag>
        <subsidiaryIdentificationAndClassification>Prudential Financial, Inc. is a Parent Holding Company and the indirect parent of the following subsidiaries, who are the beneficial owners of the number and percentage of securities which are the subject of this filing as set forth next to their names:

Subsidiaries 	 	                                                                      Number of shares 	Percentage
Jennison Associates LLC                                        IA                            4,980,770.00                4.0
The Prudential Insurance Company of America      IC                                 65,398.00                0.1
PGIM Quantitative Solutions LLC                            IA                               256,545.00                0.2
</subsidiaryIdentificationAndClassification>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>PRUDENTIAL FINANCIAL INC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Danny Fiore </signature>
        <title>Second Vice President</title>
        <date>05/08/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
