TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 12, 2023 Rajiv De Silva Chief Executive Officer Venus Concept Inc. 235 Yorkland Blvd, Suite 900 Toronto, Ontario M2J 4Y8 Re: Venus Concept Inc. Registration Statement on Form S-3 Filed December 1, 2023 File No. 333-275862 Dear Rajiv De Silva: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Josh Pleitz, Esq.