0000000000-21-013634.txt : 20211210 0000000000-21-013634.hdr.sgml : 20211210 20211110103005 ACCESSION NUMBER: 0000000000-21-013634 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20211110 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Journey Medical Corp CENTRAL INDEX KEY: 0001867066 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 471879539 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 9237 E VIA DE VENTURA BLVD., SUITE 105 CITY: SCOTTSDALE STATE: AZ ZIP: 85258 BUSINESS PHONE: 480-434-6670 MAIL ADDRESS: STREET 1: 9237 E VIA DE VENTURA BLVD., SUITE 105 CITY: SCOTTSDALE STATE: AZ ZIP: 85258 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo November 10, 2021 Claude Maraoui Chief Executive Officer, President and Director Journey Medical Corporation 9237 E Via de Ventura Blvd., Suite 105 Scottsdale, AZ 85258 Re: Journey Medical Corporation Amendment No. 1 to Registration Statement on Form S-1 Filed November 8, 2021 File No. 333-260436 Dear Mr. Maraoui: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 filed November 8, 2021 Recent Development, page 3 1. We note that you disclose your expectation for revenue for the three months ended September 30, 2021, without any additional financial information. We believe your current disclosure provides an incomplete picture of your expected results of operations. Please revise your disclosure to provide additional quantitative information for the quarter (e.g., Income (loss) from operations, etc.). In addition, we note your statement that your actual results may vary materially from the estimated preliminary results.... If you choose to disclose preliminary results, you should be able to assert that the actual results are not expected to differ materially from these preliminary results. Accordingly, please remove this statement as it implies that investors should not rely on the information Claude Maraoui Journey Medical Corporation November 10, 2021 Page 2 presented. Lastly, your reference to fiscal year 2021 appears to be in error. Please revise your reference so that it refers to the period for which results are being discussed or explain the purpose of this sentence. You may contact Michael Fay at 202-551-3812 or Kevin Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters. Please contact Gary Guttenberg at 202-551-6477 or Jeffrey Gabor at 202-551-2544 with any other questions. Sincerely, FirstName LastNameClaude Maraoui Division of Corporation Finance Comapany NameJourney Medical Corporation Office of Life Sciences November 10, 2021 Page 2 cc: Mark F. McElreath, Esq. FirstName LastName