Acurx Pharmaceuticals, Inc.

259 Liberty Avenue

Staten Island, New York 10305

February 4, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Daniel Crawford

Re:

Acurx Pharmaceuticals, Inc.

Registration Statement on Form S-1

File No. 333-284627

Request for Acceleration

Ladies and Gentlemen:

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. 333-284627), so that it may become effective at 4:01 p.m. (Washington, D.C. time) on February 6, 2025, 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.