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UPLOAD Filing

Acurx Pharmaceuticals, Inc.
Date: Feb. 9, 2026 · CIK: 0001736243 · Accession: 0000000000-26-001319

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-293136

Date
February 9, 2026
Author
David P. Luci
Form
UPLOAD
Company
Acurx Pharmaceuticals, Inc.

Letter

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.

Show Raw Text
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.