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                          July 22, 2021

       Liyuan Woo
       Chief Financial Officer
       Beauty Health Company
       2165 Spring Street
       Long Beach, CA 90806

                                                        Re: Beauty Health
Company
                                                            Registration
Statement on Form S-1
                                                            Filed July 19, 2021
                                                            File No. 333-257995

       Dear Ms. Woo:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Gary
Guttenberg at 202 551 6477 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Brent Epstein