Acurx Pharmaceuticals, Inc.
259 Liberty Avenue
Staten Island, New York 10305
July 21, 2025
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-1
File No. 333-288667
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. 333-288667), so that it may become effective at 4:01 p.m. (Washington, D.C. time) on July 23, 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. |