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SEC Comment Letter 0000000000-24-003520 to Acumen Pharmaceuticals, Inc. (ABOS)

Acumen Pharmaceuticals, Inc.
Date: April 2, 2024 · CIK: 0001576885 · Accession: 0000000000-24-003520

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File numbers found in text: 333-278280

Date
April 2, 2024
Author
Daniel O'Connell
Form
UPLOAD
Company
Acumen Pharmaceuticals, Inc.

Letter

United States securities and exchange commission logo April 2, 2024 Daniel O'Connell Chief Executive Officer Acumen Pharmaceuticals, Inc. 427 Park St. Charlottesville, VA 22902 Re:Acumen Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 27, 2024 File No. 333-278280 Dear Daniel O'Connell: 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 Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Thomas J. Danielski, Esq.

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United States securities and exchange commission logo
April 2, 2024
Daniel O'Connell
Chief Executive Officer
Acumen Pharmaceuticals, Inc.
427 Park St.
Charlottesville, VA 22902
Re:Acumen Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed March 27, 2024
File No. 333-278280
Dear Daniel O'Connell:
            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 Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Thomas J. Danielski, Esq.