Completely locked-in patients suffer from paralysis affecting every muscle in their body, reducing their communication means to brain-computer interfaces (BCIs). State-of-the-art BCIs have a slow spelling rate, which inevitably places a burden on patients' quality of life. Novel techniques address this problem by following a bio-mimetic approach, which consists of decoding sensory-motor cortex (SMC) activity that underlies the movements of the vocal tract's articulators. As recording articulatory data in combination with neural recordings is often unfeasible, the goal of this study was to develop an acoustic-to-articulatory inversion (AAI) model, i.e. an algorithm that generates articulatory data (speech gestures) from acoustics. A fully convolutional neural network was trained to solve the AAI mapping, and was tested on an unseen acoustic set, recorded simultaneously with neural data. Representational similarity analysis was then used to assess the relationship between predicted gestures and neural responses. The network's predictions and targets were significantly correlated. Moreover, SMC neural activity was correlated to the vocal tract gestural dynamics. The present AAI model has the potential to further our understanding of the relationship between neural, gestural and acoustic signals and lay the foundations for the development of a bio-mimetic speech BCI. Clinical Relevance- This study investigates the relationship between articulatory gestures during speech and the underlying neural activity. The topic is central for development of brain-computer interfaces for severely paralysed individuals.