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                     May 4, 2021

       Scott Burrows
       Chief Financial Officer
       Arcutis Biotherapeutics, Inc.
       3027 Townsgate Road Suite 300
       Westlake Village , California

                                                        Re: Arcutis
Biotherapeutics, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 16,
2021
                                                            File No. 001- 39186

       Dear Mr. Burrows:

              We have completed our review of your filing. 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