# EDGAR Filing Document

**Accession Number:** 0001867066
**File Stem:** 0001104659-23-006263
**Filing Date:** 2023-1
**Character Count:** 2245
**Document Hash:** 25635df5892bec182b9c2af1e8bdbcc0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-006263.hdr.sgml**: 20230224

**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

![](tm234344d1_correspimg01.jpg)

January 24, 2023

*<u>VIA EDGAR</u>*

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **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.

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| |
|:---|
| Very truly yours, |
| /s/ Claude Maraoui |
| Name: Claude Maraoui |
| Title: President and Chief Executive Officer |

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cc: Rakesh Gopalan, McGuireWoods LLP