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SEC Comment Letter 0000000000-25-003821 to Acurx Pharmaceuticals, Inc. (ACXP)

Acurx Pharmaceuticals, Inc.
Date: April 10, 2025 · CIK: 0001736243 · Accession: 0000000000-25-003821

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File numbers found in text: 333-286384

Date
April 10, 2025
Author
Division of
Form
UPLOAD
Company
Acurx Pharmaceuticals, Inc.

Letter

Re: Acurx Pharmaceuticals, Inc. Registration Statement on Form S-1 Filed April 4, 2025 File No. 333-286384 Dear David P. Luci:

April 10, 2025

David P. Luci President and Chief Executive Officer Acurx Pharmaceuticals, Inc. 259 Liberty Avenue Staten Island, NY 10305

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 Jessica Dickerson at 202-551-8013 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Ivan K. Blumenthal, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 10, 2025

David P. Luci
President and Chief Executive Officer
Acurx Pharmaceuticals, Inc.
259 Liberty Avenue
Staten Island, NY 10305

 Re: Acurx Pharmaceuticals, Inc.
 Registration Statement on Form S-1
 Filed April 4, 2025
 File No. 333-286384
Dear David P. Luci:

 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 Jessica Dickerson at 202-551-8013 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Ivan K. Blumenthal, Esq.
</TEXT>
</DOCUMENT>