0001104659-23-078761.txt : 20230808 0001104659-23-078761.hdr.sgml : 20230808 20230706163145 ACCESSION NUMBER: 0001104659-23-078761 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Acurx Pharmaceuticals, Inc. CENTRAL INDEX KEY: 0001736243 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 259 LIBERTY AVENUE CITY: STATEN ISLAND STATE: NY ZIP: 10305 BUSINESS PHONE: 917-533-1469 MAIL ADDRESS: STREET 1: 259 LIBERTY AVENUE CITY: STATEN ISLAND STATE: NY ZIP: 10305 FORMER COMPANY: FORMER CONFORMED NAME: Acurx Pharmaceuticals, LLC DATE OF NAME CHANGE: 20180402 CORRESP 1 filename1.htm

Acurx Pharmaceuticals, Inc.

259 Liberty Avenue
Staten Island, New York 10305

July 6, 2023

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. 333-273015
		Request for Acceleration

Dear Mr. Campbell:

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. 333-273015), so that it may become effective at 5:00 p.m. (Washington, D.C. time) on July 10, 2023, 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

	Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
	Ivan K. Blumenthal, Esq. Jeffrey D. Cohan, Esq.