Acurx Pharmaceuticals, Inc.

259 Liberty Avenue
Staten Island, New York 10305


September 20, 2022




U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Attention: Margaret Schwartz


  Re: Acurx Pharmaceuticals, Inc.
    Registration Statement on Form S-1
    File No. 333-267412
    Request for Acceleration


Dear Ms. Schwartz:


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. 333-267412), so that it may become effective at 5:00 p.m. (Washington, D.C. time) on September 22, 2022, or as soon thereafter as practicable.


Please call Ivan K. Blumenthal of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6784 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.