UPLOAD Filing
Acurx Pharmaceuticals, Inc.
Date: Feb. 9, 2026 · CIK: 0001736243 · Accession: 0000000000-26-001319
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File numbers found in text: 333-293136
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February 9, 2026
David P. Luci
President and Chief Executive Officer
Acurx Pharmaceuticals, Inc.
259 Liberty Avenue
Staten Island, New York 10305
Re:Acurx Pharmaceuticals, Inc.
Registration Statement on Form S-1
Filed February 2, 2026
File No. 333-293136
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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jeffrey D. Cohan, Esq.