# EDGAR Filing Document

**Accession Number:** 0001736243
**File Stem:** 0001104659-26-000202
**Filing Date:** 2026-1
**Character Count:** 2441
**Document Hash:** 043258e5a04bc6e0b1484ba412236bb3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-000202.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001104659-26-000202

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260102

**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**

**Staten Island, NY 10305**

January 2, 2026

VIA EDGAR

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-3, as amended** |
|  | **Filed July 9, 2025** |
|  | **File No. 333-288595 (the "Registration Statement")** |
|  | **Acceleration Request** |

---

Ladies and Gentlemen:

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 January 6, 2026, at 4:00 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 Jeffrey D. Cohan of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6710 with any questions regarding this request.

---

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

---

cc: <u>*Mintz, Levin. Cohn. Ferris. Glovsky and Popeo. P.C*</u>

Ivan K. Blumenthal, Esq. <br> Jeffrey D. Cohan, Esq.