United States securities and exchange commission logo

                           June 14, 2021

       Daniel O   Connell
       Chief Executive Officer
       Acumen Pharmaceuticals, Inc.
       427 Park St.
       Charlottesville, VA 22902

                                                        Re: Acumen
Pharmaceuticals, Inc.
Statement on Form S-1
                                                            Filed June 9, 2021
                                                            File No. 333-256945

       Dear Mr. O   Connell:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Use of Proceeds, page 78

   1.                                                   Refer to comment 5 from
our letter dated May 10, 2021. Please disclose your intended
                                                        use of the proceeds
from the offering. Your disclosure should describe how far the
                                                        proceeds are expected
to enable you to progress in the clinical development of ACU193.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
 Daniel O   Connell
Acumen Pharmaceuticals, Inc.
June 14, 2021
Page 2

       You may contact Jeanne Bennett at 202-551-3606 or Mary Mast at
202-551-3613 if you
have questions regarding comments on the financial statements and related
matters. Please
contact David Gessert at 202-551-2326 or Celeste Murphy at 202-551-3257 with
any other

FirstName LastNameDaniel O   Connell
                                                        Division of Corporation
Comapany NameAcumen Pharmaceuticals, Inc.
                                                        Office of Life Sciences
June 14, 2021 Page 2
cc:       Darren DeStefano
FirstName LastName