Acurx Pharmaceuticals, Inc.

259 Liberty Avenue
Staten Island, New York 10305


July 6, 2023




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.