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
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CORRESP 1 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.