United States securities and exchange commission logo November 29, 2022 Terry Kohler Chief Financial Officer Verrica Pharmaceuticals Inc. 44 West Gay Street, Suite 400 West Chester, PA 19380 Re: Verrica Pharmaceuticals Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 2, 2022 File No. 001-38529 Dear Terry Kohler: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences