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CORRESP Filing

Acurx Pharmaceuticals, Inc.
Date: May 27, 2025 · CIK: 0001736243 · Accession: 0001104659-25-052966

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File numbers found in text: 333-287478

Date
May 27, 2025
Author
David P. Luci
Form
CORRESP
Company
Acurx Pharmaceuticals, Inc.

Letter

Acurx Pharmaceuticals, Inc.

259 Liberty Avenue Staten Island, New York 10305

May 27, 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. 333-287478

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. 333-287478), so that it may become effective at 4:01 p.m. (Washington, D.C. time) on May 29, 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.

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CORRESP
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 filename1.htm

 Acurx Pharmaceuticals, Inc.

 259 Liberty Avenue
Staten Island, New York 10305

 May 27, 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. 333-287478

 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. 333-287478), so that
it may become effective at 4:01 p.m. (Washington, D.C. time) on May 29, 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
 Robert G. Shawah

 Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

 Ivan K. Blumenthal, Esq.
 Jeffrey D. Cohan, Esq.