CORRESP Filing
Acurx Pharmaceuticals, Inc.
Date: Feb. 9, 2026 · CIK: 0001736243 · Accession: 0001104659-26-012056
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293136
Letter
Acurx Pharmaceuticals, Inc.
259 Liberty Avenue Staten Island, New York 10305
February 9, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller
Re: Acurx Pharmaceuticals, Inc.
Registration Statement on Form S-1
File No. 333-293136
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. 333-293136), so that it may become effective at 4:01 p.m. (Washington, D.C. time) on February 11, 2026, 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 1 filename1.htm Acurx Pharmaceuticals, Inc. 259 Liberty Avenue Staten Island, New York 10305 February 9, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tim Buchmiller Re: Acurx Pharmaceuticals, Inc. Registration Statement on Form S-1 File No. 333-293136 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. 333-293136), so that it may become effective at 4:01 p.m. (Washington, D.C. time) on February 11, 2026, 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.