# EDGAR Filing Document

**Accession Number:** 0001736243
**File Stem:** 0001104659-26-057279
**Filing Date:** 2026-5
**Character Count:** 2517
**Document Hash:** dec64dbc05198fd7a29f277c4197fdc6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-057279.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0001104659-26-057279

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260507

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Acurx Pharmaceuticals, Inc.
- **CENTRAL INDEX KEY:** 0001736243
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 259 LIBERTY AVENUE
- **CITY:** STATEN ISLAND
- **STATE:** NY
- **ZIP:** 10305
- **BUSINESS PHONE:** 917-533-1469

**MAIL ADDRESS:**
- **STREET 1:** 259 LIBERTY AVENUE
- **CITY:** STATEN ISLAND
- **STATE:** NY
- **ZIP:** 10305

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Acurx Pharmaceuticals, LLC
- **DATE OF NAME CHANGE:** 20180402

**Acurx Pharmaceuticals, Inc.**

**259 Liberty Avenue<br> Staten Island, New York 10305**

May 7, 2026

 **<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tim Buchmiller

Re: Acurx Pharmaceuticals, Inc.

Registration Statement on Form S-1

File No. 333-295527

<u>Request for Acceleration</u>

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. 333-295527), so that it may become effective at 4:01 p.m. (Washington, D.C. time) on May 11, 2026, 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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Acurx Pharmaceuticals, Inc. | Acurx Pharmaceuticals, Inc. |
| By: | /s/ David P. Luci |
|  | Name: David P. Luci |
|  | Title: President and Chief Executive Officer |

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| | |
|:---|:---|
| cc: | *Acurx Pharmaceuticals, Inc.* |
|  | &nbsp;&nbsp;&nbsp; David P. Luci<br> Robert G. Shawah |
|  | *Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.* |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ivan K. Blumenthal, Esq.<br> Jeffrey D. Cohan, Esq. |

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