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SEC Comment Letter for ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV) — Dec 4, 2018

ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Dec. 4, 2018 · CIK: 0000949858 · Accession: 0000000000-18-037231

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File numbers found in text: 333-228596

Date
December 4, 2018
Author
Richard Stewart
Form
UPLOAD
Company
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)

Letter

December 4, 2018 Richard Stewart Chairman and Chief Executive Officer Achieve Life Sciences, Inc. 1001 W. Broadway, Suite 400 Vancouver, British Columbia, V6H 4B1 Re:Achieve Life Sciences, Inc. Registration Statement on Form S-1 Filed November 29, 2018 File No. 333-228596 Dear Mr. Stewart: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Amanda Rose, Esq.

Show Raw Text
December 4, 2018
Richard Stewart
Chairman and Chief Executive Officer
Achieve Life Sciences, Inc.
1001 W. Broadway, Suite 400
Vancouver, British Columbia, V6H 4B1
Re:Achieve Life Sciences, Inc.
Registration Statement on Form S-1
Filed November 29, 2018
File No. 333-228596
Dear Mr. Stewart:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Amanda Rose, Esq.