ACURX PHARMACEUTICALS, INC.
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”)|
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.