259 Liberty Avenue

Staten Island, New York 10305


July 7, 2022




U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549


Attention: Christine Westbrook


Re:Acurx Pharmaceuticals, Inc.

  Registration Statement on Form S-3
  Filed July 1, 2022
  File No. 333-265956 (the “Registration Statement”)
  Acceleration Request


Dear Ms. Westbrook:


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 Monday, July 11, 2022, at 4:01 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 Ivan Blumenthal, of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6784 with any questions regarding this request.


  Very truly yours,

Acurx Pharmaceuticals, Inc.
  By:   /s/ David P. Luci  
    Name:   David P. Luci  
    Title:   President and Chief Executive Officer  


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

Ivan K. Blumenthal, Esq.