0001104659-23-006263.txt : 20230224 0001104659-23-006263.hdr.sgml : 20230224 20230124172738 ACCESSION NUMBER: 0001104659-23-006263 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230124 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

January 24, 2023

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Journey Medical Corporation
	Registration Statement on Form S-3
	File No. 333-269079

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Journey Medical Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:30 p.m. Eastern time, on January 26, 2023, or at such other time as the Company or its outside counsel, McGuireWoods LLP, may request via a telephone call to the staff of the Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with Rakesh Gopalan of McGuireWoods LLP at (704) 343-2275, or in his absence, David Wolpa of McGuireWoods at (704) 343-2185.

Thank you for your assistance in this matter.

	Very truly yours,

	/s/ Claude Maraoui
	Name:   Claude Maraoui
	Title:    President and Chief Executive Officer

cc:       Rakesh Gopalan, McGuireWoods LLP

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