ACUMEN PHARMACEUTICALS, INC.
427 Park Street
Charlottesville, Virginia 22902
| June 28, 2021 | VIA EDGAR |
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jeanne Bennett |
Mary Mast
David Gessert
Celeste Murphy
| RE: | Acumen Pharmaceuticals, Inc. |
Registration Statement on Form S-1
File No. 333-256945
| Acceleration Request |
||
| Requested Date: |
June 30, 2021 | |
| Requested Time: |
4:00 P.M. Eastern Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) to become effective on June 30, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Katherine Denby of Cooley LLP at (202) 776-2070, or in her absence, Darren DeStefano of Cooley LLP at (703) 456-8034.
Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining the Company’s request for acceleration of the effectiveness of the Registration Statement.
Very truly yours,
| Acumen Pharmaceuticals, Inc. |
| /s/ Daniel O’Connell |
| Daniel O’Connell |
| Chief Executive Officer |
| cc: | Darren DeStefano, Cooley LLP |
Katherine Denby, Cooley LLP