United States securities and exchange commission logo August 16, 2023 Robert Moccia Chief Executive Officer STRATA Skin Sciences, Inc. 5 Walnut Grove Drive, Suite 140 Horsham, Pennsylvania 19044 Re: STRATA Skin Sciences, Inc. Registration Statement on Form S-3 Filed August 9, 2023 File No. 333-273846 Dear Robert 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Sunjeet Gill, Esq.