Correspondence 0001104659-25-033802 from Acurx Pharmaceuticals, Inc. (ACXP)
Acurx Pharmaceuticals, Inc.
Date: April 10, 2025 · CIK: 0001736243 · Accession: 0001104659-25-033802
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File numbers found in text: 333-286384
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CORRESP 1 filename1.htm Acurx Pharmaceuticals, Inc. 259 Liberty Avenue Staten Island, New York 10305 April 10, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jessica Dickerson Re: Acurx Pharmaceuticals, Inc. Registration Statement on Form S-1 File No. 333-286384 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. 333-286384), so that it may become effective at 4:01 p.m. (Washington, D.C. time) on April 14, 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.