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                                                            February 21, 2025

Jun Liu
Chief Executive Officer
Curanex Pharmaceuticals Inc
2 Jericho Plaza, Suite 101B
Jericho, NY 11753

       Re: Curanex Pharmaceuticals Inc
           Amendment No. 3 to Registration Statement on Form S-1
           Filed February 14, 2025
           File No. 333-282686
Dear Jun Liu:

     We have reviewed your amended registration statement and have the
following
comments.

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

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

Notes to the Financial Statements
Note 1. Description of Business and Summary of Significant Accounting Policies
Intangible Assets, page F-11

1.     Please revise disclosures to explain why the legal expenses related to
filing the
       provisional patent applications would be classified as an impairment
expense as
       opposed to being recorded as a research and development expense. Please
reference
       the accounting literature you relied upon in your response.
Note 5. Related Party Transaction, page F-17

2.     Please describe the contents of the $100,000 non-cash consideration
received in the
       Duraviva asset purchase agreement and how they were accounted for the
financial
       statements.
 February 21, 2025
Page 2

        Please contact Christine Torney at 202-551-3652 or Daniel Gordon at
202-551-3486
if you have questions regarding comments on the financial statements and
related matters.
Please contact Doris Stacey Gama at 202-551-3188 or Chris Edwards at
202-551-6761 with
any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:   Joe Laxague, Esq.
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