Correspondence 0001628280-26-022032 from Acumen Pharmaceuticals, Inc. (ABOS)
Acumen Pharmaceuticals, Inc.
Date: March 30, 2026 · CIK: 0001576885 · Accession: 0001628280-26-022032
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File numbers found in text: 333-294649
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CORRESP 1 filename1.htm Document ACUMEN PHARMACEUTICALS, INC. 1210-1220 Washington Street, Suite 210 Newton, Massachusetts 02465 (617) 344-4190 March 30, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Tim Buchmiller RE: Acumen Pharmaceuticals, Inc. Registration Statement on Form S-3 (File No. 333-294649) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Acumen Pharmaceuticals, Inc., a Delaware corporation (the “ Company ”), hereby respectfully requests that the effective date of its Registration Statement on Form S-3 (File No. 333-294649) (the “ Registration Statement ”) be accelerated by the Securities and Exchange Commission so that it will be declared effective at 4:00 p.m. EST on April 1, 2026, or as soon as possible thereafter. The Company hereby authorizes Thomas Danielski of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration. It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Thomas Danielski of Ropes & Gray LLP at Thomas.Danielski@ropesgray.com or (617) 235-4961. Very truly yours, ACUMEN PHARMACEUTICALS, INC. By: /s/ Daniel O’Connell Daniel O’Connell Chief Executive Officer