# EDGAR Filing Document

**Accession Number:** 0001557746
**File Stem:** 0001104659-25-056892
**Filing Date:** 2025-6
**Character Count:** 32082
**Document Hash:** eab77c8b1a51871964aeacad55a2e938
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-056892.hdr.sgml**: 20250605

**ACCESSION NUMBER**: 0001104659-25-056892

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20250605

**DATE AS OF CHANGE**: 20250605

**EFFECTIVENESS DATE**: 20250605

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aclaris Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001557746
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 460571712
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-287812
- **FILM NUMBER:** 251027933

**BUSINESS ADDRESS:**
- **STREET 1:** 701 LEE ROAD
- **STREET 2:** SUITE 103
- **CITY:** WAYNE
- **STATE:** PA
- **ZIP:** 19087
- **BUSINESS PHONE:** 484-324-7933

**MAIL ADDRESS:**
- **STREET 1:** 701 LEE ROAD
- **STREET 2:** SUITE 103
- **CITY:** WAYNE
- **STATE:** PA
- **ZIP:** 19087

As filed with the U.S. Securities and Exchange Commission on June 5, 2025

Registration No. 333-

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D.C. 20549

**FORM S-8**

**REGISTRATION STATEMENT**

*UNDER*

*THE SECURITIES ACT OF 1933*

**ACLARIS THERAPEUTICS, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **46-0571712** |
| (State or other jurisdiction of<br> Incorporation or organization) | (I.R.S. Employer <br> Identification No.) |

---

**701 Lee Road, Suite 103<br> Wayne, PA 19087**

**(Address of principal executive offices) (Zip code)**

**Aclaris Therapeutics, Inc. 2025 Equity Incentive Plan**

**(Full title of the plan)**

**Neal Walker**

**Chief Executive Officer**

**Aclaris Therapeutics, Inc.**

**701 Lee Road, Suite 103**

**Wayne, PA 19087**

**(484) 324-7933**

**(Name and address of agent for service) (Telephone number, including area code, of agent for service)**

***Copies to:***

---

| | |
|:---|:---|
| **Mark Ballantyne <br> Cooley LLP<br> 11951 Freedom Drive<br> Reston, VA 20190-5640<br> (703) 456-8000** | **Kevin Balthaser<br> Chief Financial Officer<br> Aclaris Therapeutics, Inc.<br> 701 Lee Road, Suite 103<br> Wayne, PA 19087<br> (484) 324-7933** |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ◻ Accelerated filer ◻ <br> Non-accelerated filer ⌧ Smaller reporting company ⌧ <br> Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ◻

**EXPLANATORY NOTE**

This registration statement on Form S-8 (the "Registration Statement") is being filed for the purpose of registering 25,532,993 shares of common stock of Aclaris Therapeutics, Inc. (the "Registrant") that may be issued pursuant to the Aclaris Therapeutics, Inc. 2025 Equity Incentive Plan.

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS**

In accordance with the instructional note to Part I of Form S-8 as promulgated by the Securities and Exchange Commission (the "Commission"), the information specified by Part I of Form S-8 has been omitted from this Registration Statement.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference**.**

The following documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;(a) [The Registrant's Annual Report on Form 10-K (File No. 001-37581) for the fiscal year ended December 31, 2024, filed with the Commission on February 27, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/1557746/000155837025001819/acrs-20241231x10k.htm) .

&nbsp;&nbsp;&nbsp;&nbsp;(b) [The Registrant's Quarterly Report on Form 10-Q (File No. 001-37581) for the quarter ended March 31, 2025, filed with the Commission on May 8, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/1557746/000155837025006993/acrs-20250331x10q.htm) .

&nbsp;&nbsp;&nbsp;&nbsp;(c) [The Registrant's Current Report on Form 8-K (File No. 001-37581) filed with the Commission on June 5, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/1557746/000155837025008430/acrs-20250605x8k.htm) .

&nbsp;&nbsp;&nbsp;&nbsp;(d) The description of the Registrant's common stock which is contained in a registration statement
on [Form 8-A filed on October 2, 2015 (File No. 001-37581)](https://www.sec.gov/Archives/edgar/data/1557746/000110465915068921/a15-8156_98a12b.htm) under the Securities Exchange Act of 1934, as amended
(the "Exchange Act"), as updated by the description of the Registrant's common stock contained in the Registrant's [Annual Report on Form 10-K (File No. 001-37581) for the fiscal year ended December 31, 2023, filed with the Commission on February 27, 2024](https://www.sec.gov/ix?doc=/Archives/edgar/data/1557746/000155837024001753/acrs-20231231x10k.htm) , including any amendment or report filed for the purpose of updating such description.

All other reports and documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than Current Reports on Form 8-K or portions thereof furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement from the date of the filing of such reports and documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4. Description of Securities.**

Not applicable.

**Item 5. Interests of Named Experts and Counsel.**

Not applicable.

**Item 6. Indemnification of Directors and Officers.**

The Registrant is incorporated under the laws of the State of Delaware. Section 102 of the Delaware General Corporation Law (the "DGCL") permits a corporation to eliminate the personal liability of directors of a corporation to the corporation or its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his duty of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit.

Section 145 of the DGCL provides that a corporation has the power to indemnify a director, officer, employee or agent of the corporation and certain other persons serving at the request of the corporation in related capacities against expenses (including attorneys' fees), judgments, fines and amounts paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he is or is threatened to be made a party by reason of such position, if such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery or such other court shall deem proper.

As permitted by the DGCL, the Registrant's amended and restated certificate of incorporation and amended and restated bylaws provide that: (i) the Registrant is required to indemnify its directors to the fullest extent permitted by the DGCL; (ii) the Registrant may, in its discretion, indemnify its officers, employees and agents as set forth in the DGCL; (iii) the Registrant is required, upon satisfaction of certain conditions, to advance all expenses incurred by its directors in connection with certain legal proceedings; (iv) the rights conferred in the bylaws are not exclusive; and (v) the Registrant is authorized to enter into indemnification agreements with its directors, officers, employees and agents.

The Registrant has entered into agreements with its directors and executive officers that require the Registrant to indemnify them against expenses, judgments, fines, settlements and other amounts that any such person becomes legally obligated to pay (including with respect to a derivative action) in connection with any proceeding, whether actual or threatened, to which such person may be made a party by reason of the fact that such person is or was a director of the Registrant or any of its affiliates, provided such person acted in good faith and in a manner such person reasonably believed to be in, or not opposed to, the Registrant's best interests. The indemnification agreements also set forth certain procedures that will apply in the event of a claim for indemnification thereunder. At present, no litigation or proceeding is pending that involves any of the Registrant's directors or officers regarding which indemnification is sought, nor is the Registrant aware of any threatened litigation that may result in claims for indemnification.

The Registrant maintains a directors' and officers' liability insurance policy. The policy insures directors and officers against unindemnified losses arising from certain wrongful acts in their capacities as directors and officers and reimburses the Registrant for those losses for which it has lawfully indemnified the directors and officers. The policy contains various exclusions.

**Item 7. Exemption from Registration Claimed.**

Not applicable.

 **Item 8. Exhibits**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  |  | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
| **Exhibit<br> <u>Number</u>** | **<u>Description</u>** | **Schedule<br> <u>Form</u>** | **File <br> <u>Number</u>** | **<u>Exhibit</u>** | **<u>Filing Date</u>** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1557746/000110465915070341/a15-21034_1ex3d1.htm) | [Amended and Restated Certificate of Incorporation of the Registrant.](https://www.sec.gov/Archives/edgar/data/1557746/000110465915070341/a15-21034_1ex3d1.htm) | [8-K](https://www.sec.gov/Archives/edgar/data/1557746/000110465915070341/a15-21034_1ex3d1.htm) | [001-37581](https://www.sec.gov/Archives/edgar/data/1557746/000110465915070341/a15-21034_1ex3d1.htm) | [3.1](https://www.sec.gov/Archives/edgar/data/1557746/000110465915070341/a15-21034_1ex3d1.htm) | [10/13/2015](https://www.sec.gov/Archives/edgar/data/1557746/000110465915070341/a15-21034_1ex3d1.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/1557746/000155837023013491/acrs-20230630xex3d2.htm) | [Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Registrant.](https://www.sec.gov/Archives/edgar/data/1557746/000155837023013491/acrs-20230630xex3d2.htm) | [10-Q](https://www.sec.gov/Archives/edgar/data/1557746/000155837023013491/acrs-20230630xex3d2.htm) | [001-37581](https://www.sec.gov/Archives/edgar/data/1557746/000155837023013491/acrs-20230630xex3d2.htm) | [3.2](https://www.sec.gov/Archives/edgar/data/1557746/000155837023013491/acrs-20230630xex3d2.htm) | [08/07/2023](https://www.sec.gov/Archives/edgar/data/1557746/000155837023013491/acrs-20230630xex3d2.htm) |
| [4.3](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex3d1.htm) | [Certificate of Amendment to Amended and Restated Certificate of Incorporation of the Registrant.](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex3d1.htm) | [8-K](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex3d1.htm) | [001-37581](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex3d1.htm) | [3.1](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex3d1.htm) | [06/05/2025](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex3d1.htm) |
| [4.4](https://www.sec.gov/Archives/edgar/data/1557746/000155837020007743/tmb-20200623xex3d1.htm) | [Amended and Restated Bylaws of the Registrant.](https://www.sec.gov/Archives/edgar/data/1557746/000155837020007743/tmb-20200623xex3d1.htm) | [8-K](https://www.sec.gov/Archives/edgar/data/1557746/000155837020007743/tmb-20200623xex3d1.htm) | [001-37581](https://www.sec.gov/Archives/edgar/data/1557746/000155837020007743/tmb-20200623xex3d1.htm) | [3.1](https://www.sec.gov/Archives/edgar/data/1557746/000155837020007743/tmb-20200623xex3d1.htm) | [06/24/2020](https://www.sec.gov/Archives/edgar/data/1557746/000155837020007743/tmb-20200623xex3d1.htm) |
| [4.5](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d1.htm) | [Aclaris Therapeutics, Inc. 2025 Equity Incentive Plan.](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d1.htm) | [8-K](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d1.htm) | [001-37581](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d1.htm) | [10.1](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d1.htm) | [06/05/2025](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d1.htm) |
| [4.6](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d2.htm) | [Form of Stock Option Grant Notice and Option Agreement used in connection with the Aclaris Therapeutics, Inc. 2025 Equity Incentive Plan.](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d2.htm) | [8-K](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d2.htm) | [001-37581](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d2.htm) | [10.2](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d2.htm) | [06/05/2025](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d2.htm) |

---

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| [4.7](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d3.htm) | [Form of Restricted Stock Unit Grant Notice and Restricted Stock Unit Award Agreement used in connection with the Aclaris Therapeutics, Inc. 2025 Equity Incentive Plan.](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d3.htm) | [8-K](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d3.htm) | [001-37581](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d3.htm) | [10.3](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d3.htm) | [06/05/2025](https://www.sec.gov/Archives/edgar/data/1557746/000155837025008430/acrs-20250605xex10d3.htm) |
| [5.1\*](tm2517064d1_ex5-1.htm) | [Opinion of Cooley LLP.](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) |
| [23.1\*](tm2517064d1_ex5-1.htm) | [Consent of Cooley LLP (included in Exhibit 5.1).](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) | [–](tm2517064d1_ex5-1.htm) |
| [23.2\*](tm2517064d1_ex23-2.htm) | [Consent of Independent Registered Public Accounting Firm.](tm2517064d1_ex23-2.htm) | [–](tm2517064d1_ex23-2.htm) | [–](tm2517064d1_ex23-2.htm) | [–](tm2517064d1_ex23-2.htm) | [–](tm2517064d1_ex23-2.htm) |
| [24.1\*](#a_001) | [Power of Attorney (included on the signature page of this Form S-8).](#a_001) | [–](#a_001) | [–](#a_001) | [–](#a_001) | [–](#a_001) |
| [107\*](tm2517064d1_ex-filingfees.htm) | [Filing Fee Table](tm2517064d1_ex-filingfees.htm) | [–](tm2517064d1_ex-filingfees.htm) | [–](tm2517064d1_ex-filingfees.htm) | [–](tm2517064d1_ex-filingfees.htm) | [–](tm2517064d1_ex-filingfees.htm) |

---

\* Filed herewith.

**Item 9. Undertakings.**

1. The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the "Securities Act");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Filing Fee Tables" in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;

*Provided, however*, that paragraphs (a)(i) and (a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

2. The undersigned registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and,
where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act) that is
incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities
offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

3. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised
that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by
the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of
any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Wayne, Commonwealth of Pennsylvania, on this 5th day of June, 2025.

---

| | |
|:---|:---|
| **Aclaris Therapeutics, Inc.** | **Aclaris Therapeutics, Inc.** |
| By: | /s/ Neal Walker |
|  | Neal Walker |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

**Know All Persons By These Presents**, that each person whose signature appears below constitutes and appoints Neal Walker, Kevin Balthaser and Matthew Rothman, and each of them, as his or her true and lawful attorneys-in-fact and agents, each with the full power of substitution, for him or her and in their name, place or stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Neal Walker | Chief Executive Officer and Director | June 5, 2025 |
| Neal Walker | *(Principal Executive Officer)* |  |
| /s/ Kevin Balthaser | Chief Financial Officer | June 5, 2025 |
| Kevin Balthaser | *(Principal Financial Officer and Principal Accounting Officer)* |  |
| /s/ Christopher Molineaux | Lead Independent Director | June 5, 2025 |
| Christopher Molineaux |  |  |
| /s/ Hugh Davis | President, Chief Operating Officer and Director | June 5, 2025 |
| Hugh Davis |  |  |
| /s/ Maxine Gowen | Director | June 5, 2025 |
| Maxine Gowen | Director |  |
| /s/ William Humphries | Director | June 5, 2025 |
| William Humphries |  |  |
| /s/ Anand Mehra | Director | June 5, 2025 |
| Anand Mehra |  |  |
| /s/ Vincent Milano | Director | June 5, 2025 |
| Vincent Milano | Director |  |
| /s/ Andrew Schiff | Director | June 5, 2025 |
| Andrew Schiff |  |  |

---

## Exhibit 5.1

**EXHIBIT 5.1**

![](tm2517064d1_ex5-1img001.jpg)

Mark Ballantyne

+1 703 456 8084

mballantyne@cooley.com

June 5, 2025

Aclaris Therapeutics, Inc.

701 Lee Road, Suite 103

Wayne, PA 19087

Ladies and Gentlemen:

We have acted as counsel to Aclaris Therapeutics, Inc., a Delaware corporation (the "***Company***"), in connection with the filing by the Company of a Registration Statement on Form S-8 (the "***Registration Statement***") with the Securities and Exchange Commission (the "***Commission***") covering the offering of up to 25,532,993 shares (the "***Shares***") of the Company's Common Stock, par value $0.00001 per share ("***Common Stock***"), issuable pursuant to the Company's 2025 Equity Incentive Plan (the "***Plan***").

In connection with this opinion, we have examined and relied upon (a) the Registration Statement and the related prospectus, (b) the Company's certificate of incorporation and bylaws, each as currently in effect, (c) the Plan, and (d) such other records, documents, opinions, certificates, memoranda and instruments as in our judgment are necessary or appropriate to enable us to render the opinion expressed below. We have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to originals of all documents submitted to us as copies, the accuracy, completeness and authenticity of certificates of public officials, and the due authorization, execution and delivery of all documents by all persons other than the Company. As to certain factual matters, we have relied upon a certificate of an officer of the Company and have not independently verified such matters.

Our opinion is expressed only with respect to the General Corporation Law of the State of Delaware. We express no opinion to the extent that any other laws are applicable to the subject matter hereof and express no opinion and provide no assurance as to compliance with any federal or state securities law, rule or regulation.

On the basis of the foregoing, and in reliance thereon, we are of the opinion that the Shares, when sold and issued in accordance with the Plan, the Registration Statement and the related prospectus, will be validly issued, fully paid and nonassessable (except as to shares issued pursuant to deferred payment arrangements, which will be fully paid and nonassessable when such deferred payments are made in full).

This opinion is limited to the matters expressly set forth in this letter, and no opinion has been or should be implied, or may be inferred, beyond the matters expressly stated. This opinion speaks only as to law and facts in effect or existing as of the date hereof, and we have no obligation or responsibility to update or supplement this opinion to reflect any facts or circumstances that may hereafter come to our attention or any changes in law that may hereafter occur.

We consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Commission thereunder.

Sincerely,

Cooley LLP

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| | |
|:---|:---|
| By: | /s/ Mark Ballantyne |
|  | Mark Ballantyne |

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Cooley LLP Reston Town Center Reston, VA 20190-5656

t: (703) 456 8000 f: (703) 456 8100 cooley.com

## Exhibit 23.2

**Exhibit 23.2**

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Aclaris Therapeutics, Inc. of our report dated February 27, 2025 relating to the financial statements, which appears in Aclaris Therapeutics, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2024.

/s/ PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania

June 5, 2025

## Ex-Filing

**Exhibit 107**

**Calculation of Filing Fee Table** 

<u>Form S-8</u>

(Form Type)

<u>Aclaris Therapeutics, Inc.</u>

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered Securities</u>

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| | | | | |
|:---|:---|:---|:---|:---|
| **Security<br> Type** | **Security Class Title** | **Maximum<br> Aggregate<br> Offering Price** | **Fee Rate** | **Amount of<br> Registration<br> Fee** |
| Equity | Common Stock, par value $0.00001 per share, Aclaris Therapeutics, Inc. 2025 Equity Incentive Plan Other<sup>(2)</sup>25532993<sup>(3)</sup>$1.42<sup>(2)</sup> | $36256850.06 | $0.00015310 | $5550.93 |
| **Total Offering Amounts** | **Total Offering Amounts** | $36256850.06 |  |  |
| **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |
| **Net Fee Due** | **Net Fee Due** |  |  | $5550.93 |

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&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities
Act"), this Registration Statement shall also cover any additional shares of common stock, par value $0.00001 per share ("Common
Stock") of Aclaris Therapeutics, Inc. (the "Registrant") that become issuable under the Registrant's 2025 Equity
Incentive Plan (the "2025 Plan") by reason of any stock dividend, stock split, recapitalization, or other similar transaction
effected that results in an increase to the number of outstanding shares of the Registrant's Common Stock.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Estimated in accordance with Rule 457(c) and Rule 457(h) promulgated under the Securities Act solely for
the purpose of calculating the registration fee. The offering price per share and the aggregate offering price are based upon a per share
price of $1.42, which is the average of the high and low prices per share of the Registrant's Common Stock on May 29, 2025, as reported
on The Nasdaq Global Select Market.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Represents the number of shares of Common Stock reserved for issuance under the 2025 Plan, which
 number is the sum of (i) 9,000,000 new shares, *plus* (ii) up to 3,957,232 shares that would have otherwise remained
 available for future grant under the Registrant's 2015 Equity Incentive Plan (the "Prior Plan") but ceased to be
 available under the Prior Plan as of 12:01 a.m. Eastern Time on June 5, 2025, the date the Registrant's stockholders approved
 the 2025 Plan, *plus* (iii) up to 12,575,761 shares subject to outstanding stock awards granted under either the
 Prior Plan or the Registrant's 2012 Equity Compensation Plan that, but for the adoption of the 2025 Plan, would have returned
 to the share reserve under the Prior Plan under its terms (such as upon the expiration or termination of a stock award prior to
 vesting), as such shares become available from time to time, which, pursuant to the terms of the 2025 Plan, may become available for
 future issuance pursuant to the 2025 Plan. No new awards may be granted under the Prior Plan.