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CORRESP Filing

Acurx Pharmaceuticals, Inc.
Date: Jan. 2, 2026 · CIK: 0001736243 · Accession: 0001104659-26-000202

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File numbers found in text: 333-288595

Date
January 2, 2026
Author
David P. Luci
Form
CORRESP
Company
Acurx Pharmaceuticals, Inc.

Letter

Acurx Pharmaceuticals, Inc.

259 Liberty Avenue

Staten Island, NY 10305

January 2, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

Re: Acurx Pharmaceuticals, Inc.

Registration Statement on Form S-3, as amended

Filed July 9, 2025

File No. 333-288595 (the "Registration Statement")

Acceleration Request

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Acurx Pharmaceuticals, Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to January 6, 2026, at 4:00 p.m., Eastern Time, or as soon as thereafter practicable.

The cooperation of the staff in meeting the timetable described above is very much appreciated.

Please contact Jeffrey D. Cohan of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6710 with any questions regarding this request.

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, NY 10305

 January 2, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Alan Campbell

 Re:
 Acurx Pharmaceuticals, Inc.

 Registration Statement on Form S-3, as amended

 Filed July 9, 2025

 File No. 333-288595 (the "Registration
Statement")

 Acceleration Request

 Ladies and Gentlemen:

 In accordance with Rule 461 of Regulation
C promulgated under the Securities Act of 1933, as amended, Acurx Pharmaceuticals, Inc. (the "Registrant") hereby respectfully
requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to January 6,
2026, at 4:00 p.m., Eastern Time, or as soon as thereafter practicable.

 The cooperation of the staff in meeting the timetable
described above is very much appreciated.

 Please contact Jeffrey D. Cohan of Mintz, Levin,
Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6710 with any questions regarding this request.

 Very truly yours,

 Acurx Pharmaceuticals, Inc.

 /s/ David P. Luci

 David P. Luci

 President and Chief Executive Officer

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

 Ivan K. Blumenthal, Esq.

 Jeffrey D. Cohan, Esq.