August 21, 2024

Claude Maraoui
Chief Executive Officer
Journey Medical Corporation
9237 E Via de Ventura Blvd, Suite 105
Scottsdale, AZ 85258

       Re: Journey Medical Corporation
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Filed March 29, 2024
           File No. 001-41063
Dear Claude Maraoui:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K
Item 1C. Cybersecurity
Cybersecurity Governance, page 61

1.     We note that leaders from your information security, compliance and
legal team oversee
       cybersecurity risk management. Please revise future filings to provide
the relevant
       expertise of such persons or members in such detail as is necessary to
fully describe the
       nature of the expertise as required by Item 106(c)(2)(i) of Regulation
S-K.
        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 Doris Stacey Gama at 202-551-3188 or Suzanne Hayes at
202-551-3675
with any other questions.
 August 21, 2024
Page 2



                             Sincerely,

                             Division of Corporation Finance
                             Office of Life Sciences
cc:   Rakesh Gopalan, Esq.