United States securities and exchange commission logo

                           October 6, 2020

       Bobak Azamian
       Chief Executive Officer
       Tarsus Pharmaceuticals, Inc.
       15440 Laguna Canyon Road
       Irvine, CA 92618

                                                        Re: Tarsus
Pharmaceuticals, Inc.
Statement on Form S-1
                                                            Filed September 25,
                                                            File No. 333-249076

       Dear Dr. Azamian:

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

              Please respond to this letter by amending your registration
statement and providing the
       requested information. 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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to the comment, we may have additional comments.

       Registration Statement on Form S-1

       Prospectus Summary
       Our Approach: TP-03, page 3

   1.                                                   We note your response
to our prior comment number 4. Please revise the disclosure on
                                                        page 6 to further
clarify the intended mechanism of TP-05. Additionally, provide
                                                        balancing disclosure to
this approach, including that a minimum amount of people would
                                                        need to take TP-05 to
achieve herd protection.
               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.
 Bobak Azamian
Tarsus Pharmaceuticals, Inc.
October 6, 2020
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Ameen Hamady at 202-551-3891 or Kate Tillan at
202-551-3604 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Margaret Schwartz at 202-551-7153 or Dorrie Yale at 202-551-8776 with
any other

FirstName LastNameBobak Azamian
                                                           Division of
Corporation Finance
Comapany NameTarsus Pharmaceuticals, Inc.
                                                           Office of Life
October 6, 2020 Page 2
cc:       Ryan Gunderson
FirstName LastName