June 28, 2021
VIA EDGAR AND EMAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: | Jeanne Bennett | |
| Mary Mast | ||
| David Gessert | ||
| Celeste Murphy | ||
| Re: | Acumen Pharmaceuticals, Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| File No. 333-256945 |
Ladies and Gentleman:
In connection with the above-referenced Registration Statement, we wish to advise you that between June 24, 2021 and the date hereof we effected the distribution of approximately 711 copies of the Company’s Preliminary Prospectus dated June 24, 2021 to prospective underwriters, institutional investors, prospective dealers, brokers, individuals, rating agencies and others.
We will comply and have been informed by the other participating underwriters that they will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
As Representatives of the several underwriters, we hereby join in the request of the Company that the effectiveness of the above-referenced Registration Statement, as amended, be accelerated to 4:00 p.m., Eastern Time, on June 30, 2021, or as soon thereafter as practicable.
[Signatures follow]
| Very truly yours, | ||
| BOFA SECURITIES, INC. | ||
| CREDIT SUISSE SECURITIES (USA) LLC STIFEL, NICOLAUS & COMPANY, INCORPORATED | ||
| As Representatives of the several Underwriters | ||
| BOFA SECURITIES, INC. | ||
| By: | /s/ Michele A.H. Allong | |
| Name: | Michele A.H. Allong | |
| Title: | Authorized Signatory | |
| CREDIT SUISSE SECURITIES (USA) LLC | ||
| By: | /s/ Rebecca Kotkin | |
| Name: | Rebecca Kotkin | |
| Title: | Director | |
| STIFEL, NICOLAUS & COMPANY, INCORPORATED | ||
| By: | /s/ Nicholas Oust | |
| Name: | Nicholas Oust | |
| Title: | Managing Director |
[Signature Page to Request for Acceleration of Effectiveness]