SEC Comment Letter for ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV) — Feb 8, 2019
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Feb. 8, 2019 · CIK: 0000949858 · Accession: 0000000000-19-001610
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-229019
Letter
February 7, 2019 John Bencich Chief Financial 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-3 Filed December 26, 2018 File No. 333-229019 Dear Mr. Bencich: 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 Todd Schiffman at 202-551-3491 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance
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February 7, 2019
John Bencich
Chief Financial 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-3
Filed December 26, 2018
File No. 333-229019
Dear Mr. Bencich:
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 Todd Schiffman at 202-551-3491 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance