Delaware (State or other jurisdiction of incorporation or organization)

13-3986004 (I.R.S.  Employer Identification No.)

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, $0.001 par value per share	SSKN	The NASDAQ Stock Market LLC

	Large accelerated filer [  ]		Accelerated filer [  ]
	Non-accelerated filer [x]		Smaller reporting company [x]
	Emerging growth company [  ]

Part I. Financial Information:			PAGE
	ITEM 1.  Financial Statements:
	a.	Condensed Consolidated Balance Sheets as of March 31, 2021 (unaudited) and December 31, 2020	1
	b.	Condensed Consolidated Statements of Operations for the three months ended March 31, 2021 and, 2020 (unaudited)	2
	c.	Condensed Consolidated Statements of Changes in Stockholders’ Equity for the three months ended March 31, 2021 and, 2020 (unaudited)	3
	d.	Condensed Consolidated Statements of Cash Flows for the three months ended March  31, 2021 and, 2020 (unaudited)	4
	e.	Notes to Unaudited Condensed Consolidated Financial Statements	5
	ITEM 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations		19
	ITEM 3.  Quantitative and Qualitative Disclosure about Market Risk		26
	ITEM 4.  Controls and Procedures		26
Part II. Other Information:
	ITEM 1.  Legal Proceedings		27
	ITEM 1A.  Risk Factors		27
	ITEM 2.  Unregistered Sales of Equity Securities and Use of Proceeds		27
	ITEM 3.  Defaults Upon Senior Securities		27
	ITEM 4.  Mine Safety Disclosures		27
	ITEM 5.  Other Information		27
	ITEM 6.  Exhibits		28
		Signatures	29
		Certifications	E-31.1

		March 31, 2021				December 31, 2020
ASSETS		(unaudited)
Current assets:
Cash and cash equivalents		$	10,043			$	10,604
Restricted cash			7,482				7,508
Accounts receivable, net of allowance for doubtful accounts of $220 and $274, respectively			2,853				2,944
Inventories			3,312				3,444
Prepaid expenses and other current assets			413				331
Total current assets			24,103				24,831
Property and equipment, net			5,788				5,529
Operating lease right-of-use assets, net			902				988
Intangible assets, net			5,993				6,345
Goodwill			8,803				8,803
Other assets			265				282
Total assets		$	45,854			$	46,778
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Note payable		$	7,275			$	7,275
Current portion of long-term debt			1,811				1,478
Accounts payable			3,151				2,764
Other accrued liabilities			5,286				4,690
Current portion of operating lease liabilities			375				369
Deferred revenues			2,208				2,262
Total current liabilities			20,106				18,838
Long-term liabilities:
Long-term debt, net			717				1,050
Deferred tax liability			258				254
Long-term operating lease liabilities, net			613				710
Other liabilities			24				34
Total liabilities			21,718				20,886
Commitments and contingencies (see Note 15)
Stockholders' equity:
Series C Convertible Preferred Stock, $.10 par value, 10,000,000 shares authorized; 0 shares issued and outstanding at March 31, 2021 and, December 31, 2020			-				-
Common Stock, $.001 par value, 150,000,000 shares authorized; 33,817,305 and 33,801,045 shares issued and outstanding at March 31, 2021 and, December 31, 2020, respectively			34				34
Additional paid-in capital			245,493				244,831
Accumulated deficit			(221,391	)			(218,973	)
Total stockholders' equity			24,136				25,892
Total liabilities and stockholders’ equity		$	45,854			$	46,778

		For the Three Months Ended March 31,
		2021				2020
Revenues, net		$	5,827			$	6,730
Cost of revenues			2,114				2,331
Gross profit			3,713				4,399
Operating expenses:
Engineering and product development			384				292
Selling and marketing			2,932				2,953
General and administrative			2,789				2,102
			6,105				5,347
Loss from operations			(2,392	)			(948	)
Other (expense) income, net:
Interest (expense) income, net			(22	)			1
			(22	)			1
Loss before income taxes			(2,414	)			(947	)
Income tax expense			(4	)			(88	)
Net loss		$	(2,418	)		$	(1,035	)
Loss attributable to common shares		$	(2,418	)		$	(1,018	)
Loss attributable to Preferred Series C shares		$	-			$	(17	)
Loss per common share:
Basic		$	(0.07	)		$	(0.03	)
Diluted		$	(0.07	)		$	(0.03	)
Shares used in computing loss per common share:
Basic			33,802,129				33,164,321
Diluted			33,802,129				33,164,321
Loss per Preferred Series C share - basic and diluted		$	-			$	(11.42	)
Shares used in computing loss per basic and diluted Preferred Series C Shares			-				1,480

		Convertible Preferred Stock – Series C								Common Stock								Additional Paid-In				Accumulated
		Shares				Amount				Shares				Amount				Capital				Deficit				Total
BALANCE, January 1, 2020			2,103			$	1				32,932,273			$	33			$	243,180			$	(214,561	)		$	28,653
Stock-based compensation			-				-				-				-				430				-				430
Conversion of convertible preferred stock into common stock			(2,103	)			(1	)			782,089				1												-
Net loss			-				-				-				-				-				(1,035	)			(1,035	)
BALANCE, March 31, 2020			-			$	-				33,714,362			$	34			$	243,610			$	(215,596	)		$	28,048

		Convertible Preferred Stock – Series C								Common Stock								Additional Paid-In				Accumulated
		Shares				Amount				Shares				Amount				Capital				Deficit				Total
BALANCE, January 1, 2021			-			$	-				33,801,045			$	34			$	244,831			$	(218,973	)		$	25,892
Stock-based compensation			-				-				-				-				662				-				662
Issuance of restricted stock			-				-				16,260				-				-				-				-
Net loss			-				-				-				-				-				(2,418	)			(2,418	)
BALANCE, March 31, 2021			-			$	-				33,817,305			$	34			$	245,493			$	(221,391	)		$	24,136

		For the Three Months Ended March 31,
		2021				2020
Cash Flows From Operating Activities:
Net loss		$	(2,418	)		$	(1,035	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization			833				1,038
Amortization of right-of-use asset			86				79
Provision for doubtful accounts			(54	)			2
Stock-based compensation			662				430
Deferred taxes			4				88
Changes in operating assets and liabilities:
Accounts receivable			145				1,176
Inventories			132				(444	)
Prepaid expenses and other assets			(65	)			43
Accounts payable			387				222
Other accrued liabilities			596				16
Other liabilities			(10	)			(59	)
Operating lease liabilities			(91	)			(60	)
Deferred revenues			(54	)			(898	)
Net cash provided by operating activities			153				598
Cash Flows From Investing Activities:
Lasers placed-in-service			(654	)			(596	)
Purchases of property and equipment			(86	)			-
Net cash used in investing activities			(740	)			(596	)
Net (decrease) increase in cash and cash equivalents and restricted  cash			(587	)			2
Cash, cash equivalents and restricted cash, beginning of period			18,112				15,629
Cash, cash equivalents and restricted cash, end of period		$	17,525			$	15,631
Cash and cash equivalents		$	10,043			$	8,150
Restricted cash			7,482				7,481
		$	17,525			$	15,631
Supplemental information of cash and non-cash transactions:
Cash paid for interest		$	30			$	52

	•	Level 1 – unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date.
	•	Level 2 – pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data.
	•	Level 3 – pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Fair value is determined using comparable market transactions and other valuation methodologies, adjusted as appropriate for liquidity, credit, market and/or other risk factors.

		Three Months Ended March 31, 2021								Three Months Ended March 31, 2020
		Common Stock				Series C Convertible Preferred Stock				Common Stock				Series C Convertible Preferred Stock
Loss attributable to each class		$	(2,418	)		$	-			$	(1,018	)		$	(17	)
Weighted average number of shares outstanding during the period			33,802,129				-				33,164,321				1,480
Basic and Diluted loss per share		$	(0.07	)		$	-			$	(0.03	)		$	(11.42	)

		Three Months Ended March 31,
		2021		2020
Common stock purchase warrants		6,384		749,901
Restricted stock units		87,109		169,023
Common stock options		5,837,085		4,908,038
Total		5,930,578		5,826,962

		Three Months Ended March 31, 2021
		Dermatology Recurring Procedures				Dermatology Procedures Equipment				TOTAL
Domestic		$	4,426			$	258			$	4,684
Foreign			253				890				1,143
Total		$	4,679			$	1,148			$	5,827

		Three Months Ended March 31, 2020
		Dermatology Recurring Procedures				Dermatology Procedures Equipment				TOTAL
Domestic		$	5,597			$	315			$	5,912
Foreign			104				714				818
Total		$	5,701			$	1,029			$	6,730

Remaining 2021		$	984
2022			1,317
2023			1,226
2024			776
2025			123
Thereafter			-
Total		$	4,426

		March 31, 2021				December 31, 2020
Raw materials and work-in-process		$	2,751			$	2,949
Finished goods			561				495
Total inventories		$	3,312			$	3,444

		March 31, 2021				December 31, 2020
Lasers placed-in-service		$	23,596			$	22,942
Equipment, computer hardware and software			223				146
Furniture and fixtures			252				243
Leasehold improvements			43				43
			24,114				23,374
Accumulated depreciation and amortization			(18,326	)			(17,845	)
Property and equipment, net		$	5,788			$	5,529

		Balance				Accumulated Amortization				Intangible assets, net
Core technology		$	5,700			$	(3,278	)		$	2,422
Product technology			2,000				(2,000	)			-
Customer relationships			6,900				(3,967	)			2,933
Tradenames			1,500				(862	)			638
		$	16,100			$	(10,107	)		$	5,993

Remaining 2021		$	1,058
2022			1,410
2023			1,410
2024			1,410
2025			705
Total		$	5,993

		March 31, 2021				December 31, 2020
Accrued warranty, current		$	63			$	87
Accrued compensation, including commissions and vacation			1,491				891
Accrued state sales, use and other taxes			3,150				3,105
Accrued professional fees and other accrued liabilities			582				607
Total other accrued liabilities		$	5,286			$	4,690

		Three Months Ended, March 31,
		2021				2020
Accrual at beginning of period		$	113			$	232
Additions charged to warranty expense			4				3
Expiring warranties/claimed satisfied			(32	)			(54	)
Total			85				181
Less: current portion			(63	)			(143	)
Total long-term accrued warranty costs		$	22			$	38

		Dermatology Recurring Procedures				Dermatology Procedures Equipment				TOTAL
Revenues		$	4,679			$	1,148			$	5,827
Costs of revenues			1,501				613				2,114
Gross profit			3,178				535				3,713
Gross profit %			67.9	%			46.6	%			63.7	%
Allocated operating expenses:
Engineering and product development			361				23				384
Selling and marketing			2,802				130				2,932
Unallocated operating expenses			-				-				2,789
			3,163				153				6,105
Income (loss) from operations			15				382				(2,392	)
Interest expense, net			-				-				(22	)
Income (loss) before income taxes		$	15			$	382			$	(2,414	)

		Dermatology Recurring Procedures				Dermatology Procedures Equipment				TOTAL
Revenues		$	5,701			$	1,029			$	6,730
Costs of revenues			1,802				529				2,331
Gross profit			3,899				500				4,399
Gross profit %			68.4	%			48.6	%			65.4	%
Allocated operating expenses:
Engineering and product development			274				18				292
Selling and marketing			2,797				156				2,953
Unallocated operating expenses			-				-				2,102
			3,071				174				5,347
Income (loss) from operations			828				326				(948	)
Interest expense, net			-				-				1
Income (loss) before income taxes		$	828			$	326			$	(947	)

For the year ending December 31,		Amount
Remaining 2021		$	349
2022			371
2023			242
2024			186
Total remaining lease payments			1,148
Less: imputed interest			(160	)
Total lease liabilities		$	988

	•	XTRAC® Excimer Laser. XTRAC received FDA clearance in 2000 and has since become a widely recognized treatment among dermatologists for psoriasis and other skin diseases. The XTRAC System delivers ultra-narrowband ultraviolet B (“UVB”) light to affected areas of skin. Following a series of treatments typically performed twice weekly, psoriasis remission can be achieved, and vitiligo patches can be re-pigmented. XTRAC is endorsed by the National Psoriasis Foundation, and its use for psoriasis is covered by nearly all major insurance companies, including Medicare. We estimate that more than half of all major insurance companies now offer reimbursement for vitiligo as well, a figure that is increasing.
	•	In the third quarter of 2018, we announced the FDA granted clearance for our Multi Micro Dose (MMD) tip for our XTRAC excimer laser. The MMD Tip accessory is indicated for use in conjunction with the XTRAC laser system to filter the Narrow Band UVB (“NB-UVB”) light at delivery in order to calculate and individualize the maximum non-blistering dose for a particular patient.
	•	In the third quarter of 2018, we announced the launch of our S3®, the next generation XTRAC. The S3 is smaller, faster and has a smart user interface.
	•	In January 2020, we announced the FDA granted clearance of our XTRAC Momentum Excimer Laser Platform.
	•	VTRAC® Lamp. VTRAC received FDA clearance in 2005 and provides targeted therapeutic efficacy demonstrated by excimer technology with the simplicity of design and reliability of a lamp system.

						For the Three Months Ended March 31,
		2021				2020
Dermatology Recurring Procedures		$	4,679			$	5,701
Dermatology Procedures Equipment			1,148				1,029
Total Revenues		$	5,827			$	6,730

		For the Three Months Ended March 31,
		2021				2020
Dermatology Recurring Procedures		$	1,501			$	1,802
Dermatology Procedures Equipment			613				529
Total Cost of Revenues		$	2,114			$	2,331

Company Profit Analysis		For the Three Months Ended March 31,
		2021				2020
Revenues		$	5,827			$	6,730
Percent decrease			(13.4	%)
Cost of revenues			2,114				2,331
Percent decrease			(9.3	%)
Gross profit		$	3,713			$	4,399
Gross profit  percentage			63.7	%			65.4	%

Dermatology Recurring Procedures		For the Three Months Ended March 31,
		2021				2020
Revenues		$	4,679			$	5,701
Percent decrease			(17.9	%)
Cost of revenues			1,501				1,802
Percent decrease			(16.7	%)
Gross profit		$	3,178			$	3,899
Gross profit  percentage			67.9	%			68.4	%

Dermatology Procedures Equipment		For the Three Months Ended March 31,
		2021				2020
Revenues		$	1,148			$	1,029
Percent increase			11.6	%
Cost of revenues			613				529
Percent increase			15.9	%
Gross profit		$	535			$	500
Gross profit  percentage			46.6	%			48.6	%

		For the Three Months Ended March 31,
		2021				2020
Net Loss		$	(2,418	)		$	(1,035	)
Adjustments:
Depreciation/amortization*			919				1,117
Income taxes			4				88
Interest expense (income), net			22				(1	)
Non-GAAP EBITDA			(1,473	)			169
Stock compensation			662				430
Non-GAAP adjusted EBITDA		$	(811	)		$	599

3.1		Fifth Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 contained in our Registration Statement on Form S-3 (File No. 333-167113), as filed on May 26, 2010).
3.2		Fourth Amended and Restated Bylaws of the Company (Incorporated by reference to Exhibit 3.2 contained in our Form 8-K current report as filed on January 8, 2016).
3.3		Certificate of Amendment to Fifth Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 contained in our Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2013 filed on August 7, 2013).
3.4		Certificate of Amendment to Fifth Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 contained in our Current Report on Form 8-K, filed on July 10, 2014).
3.5		Certificate of Designation of Preferences, Rights and Limitations of Series A Convertible Preferred Stock (Incorporated by reference to Exhibit 3.1 contained in our Current Report on Form 8-K, filed on February 3, 2014).
3.6		Certificate of Designation of Preferences, Rights and Limitations of Series B Convertible Preferred Stock (Incorporated by reference to Exhibit 3.1 contained in our Current Report on Form 8-K, filed on July 23, 2014).
3.7		Certificate of Amendment to Fifth Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 contained in our Current Report on Form 8-K, as filed on September 30, 2015).
3.8		Certificate of Amendment to Fifth Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 contained in our Current Report on Form 8-K, as filed on January 8, 2016).
3.9		Certificate of Designations of Series C Convertible Preferred Stock (Incorporated by reference to Exhibit 3.1 contained in our Current Report on Form 8-K, as filed on September 25, 2017).
4.1		Fourth Amended and Restated Bylaws of STRATA Skin Sciences, Inc.
10.1		Employment Separation Agreement and Release, dated as of February 24, 2021, between Dolev Rafaeli and STRATA Skin Sciences, Inc. (Incorporated by reference to Exhibit 10.2 contained in our Form 8-K current report as filed on March 1, 2021).
10.2		Employment Agreement, dated as of March 1, 2021, between Robert Moccia and STRATA Skin Sciences, Inc. (Incorporated by reference to Exhibit 10.3 contained in our Form 8-K current report as filed on March 1, 2021).
10.3		Form of Stock Option Agreement, dated as of March 1, 2021, between Robert Moccia and STRATA Skin Sciences, Inc. (Incorporated by reference to Exhibit 10.4 contained in our Form 8-K current report as filed on March 1, 2021).

31.1		Rule 13a-14(a) Certificate of Chief Executive Officer
31.2		Rule 13a-14(a) Certificate of Chief Financial Officer
32.1*		Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS		XBRL Instance Document
101.SCH		XBRL Taxonomy Schema
101.CAL		XBRL Taxonomy Calculation Linkbase
101.DEF		XBRL Taxonomy Definition Linkbase
101.LAB		XBRL Taxonomy Label Linkbase
101.PRE		XBRL Taxonomy Presentation Linkbase

*

The certifications attached as Exhibit 32.1 accompany this Quarterly Report on Form 10-Q pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, and shall not be deemed “filed” by the Registrant for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

STRATA SKIN SCIENCES, INC.

Date   May 13, 2021	By:	/s/ Robert J. Moccia
		Name  Robert J. Moccia
		Title    President & Chief Executive Officer

Date   May 13, 2021	By:	/s/ Matthew C. Hill
		Name  Matthew C. Hill
		Title    Chief Financial Officer

Exhibit 31.1

 

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

I, Robert J. Moccia, certify that:

(1)   I have reviewed this quarterly report on Form 10-Q of STRATA Skin Sciences, Inc.;

(2)   Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3)   Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4)   The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)     designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)    designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)     evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)    disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

(5)   The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)     all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)    any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

 

 

 

Date: May 13, 2021	By:	/s/ Robert J. Moccia
		Name:  Robert J. Moccia
		Title: Chief Executive Officer

 

E-31.1

---

(1)

I have reviewed this quarterly report on Form 10-Q of STRATA Skin Sciences, Inc.;

(2)

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3)

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4)

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

(5)

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Dated: May 13, 2021		By:	/s/ Matthew C. Hill
			Matthew C. Hill
			Chief Financial Officer

1.

The Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2020, to which this Certification is attached as Exhibit 32.1 (the “Periodic Report”), fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended, and

2.

The information contained in the Periodic Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

			/s/ Robert J. Moccia
			Name:  Robert J. Moccia
			Title: Chief Executive Officer

			/s/ Matthew C. Hill
			Name:  Matthew C. Hill
			Title: Chief Financial Officer

(1)

This certification accompanies the Quarterly Report on Form 10-Q to which it relates, is not deemed filed with the Securities and Exchange Commission and is not to be incorporated by reference into any filing of STRATA Skin Sciences, Inc. under the Securities Act of 1933, as amended, or the Exchange Act (whether made before or after the date of the Form 10-Q), irrespective of any general incorporation language contained in such filing. A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to STRATA Skin Sciences, Inc. and will be retained by STRATA Skin Sciences, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.