Correspondence 0001104659-25-009147 from Acurx Pharmaceuticals, Inc. (ACXP)
Acurx Pharmaceuticals, Inc.
Date: Feb. 4, 2025 · CIK: 0001736243 · Accession: 0001104659-25-009147
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File numbers found in text: 333-284627
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CORRESP
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Acurx Pharmaceuticals, Inc.
259 Liberty Avenue
Staten Island, New York 10305
February 4, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Crawford
Re:
Acurx Pharmaceuticals, Inc.
Registration Statement on Form S-1
File No. 333-284627
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation
C promulgated under the Securities Act of 1933, as amended, Acurx Pharmaceuticals, Inc. (the “Registrant”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-284627), so that it may become effective at
4:01 p.m. (Washington, D.C. time) on February 6, 2025, or as soon thereafter as practicable.
Please call Ivan K. Blumenthal
or Jeffrey D. Cohan of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6784 or (212) 692
6710 with any comments or questions regarding this matter.
Very truly yours,
Acurx Pharmaceuticals, Inc.
By:
/s/ David P. Luci
Name: David P. Luci
Title: President and Chief Executive Officer
cc:
Acurx Pharmaceuticals, Inc.
David P. Luci
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Ivan K. Blumenthal, Esq.
Jeffrey D. Cohan, Esq.