United States securities and exchange commission logo January 19, 2022 Robert Moccia Chief Executive Officer STRATA Skin Sciences, Inc. 5 Walnut Grove Drive, Suite 140 Horsham, PA 19044 Re: STRATA Skin Sciences, Inc. Registration Statement on Form S-3 Filed January 13, 2022 File No. 333-262150 Dear Mr. Moccia: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sunjeet Gill