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                           December 16, 2022

       Jon Congleton
       Chief Executive Officer
       Mineralys Therapeutics, Inc.
       150 N. Radnor Chester Road, Suite F200
       Radnor, PA 19087

                                                        Re: Mineralys
Therapeutics, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted December
7, 2022
                                                            CIK No. 0001933414

       Dear Jon Congleton:

              We have reviewed your amended draft registration statement and
have the following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to the
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-1

       Business
       Phase 1 Clinical Trial Results, page 107

   1.                                                   We note your response
to our prior comment 4 and the added reference to your open IND.
                                                        Please further revise
your disclosure to clarify when the IND was submitted and accepted
                                                        by the FDA, and briefly
disclose any interactions the company has had with the FDA in
                                                        relation to its trials.
 Jon Congleton
FirstName LastNameJonInc.
                        Congleton
Mineralys Therapeutics,
Comapany16,
December  NameMineralys
              2022        Therapeutics, Inc.
December
Page 2    16, 2022 Page 2
FirstName LastName
       You may contact Garry Newberry at 202-551-3761 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Doris Stacey Gama at 202-551-3188 or Laura Crotty at 202-551-7614 with
any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:      Matt Bush, Esq.