January 24, 2023
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