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SEC Comment Letter 0000000000-23-000097 to ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV)

ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Jan. 4, 2023 · CIK: 0000949858 · Accession: 0000000000-23-000097

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-269059

Date
January 4, 2023
Author
John Bencich
Form
UPLOAD
Company
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)

Letter

United States securities and exchange commission logo January 4, 2023 John Bencich Chief Executive Officer Achieve Life Sciences, Inc. 1040 West Georgia Street, Suite 1030 Vancouver, BC V6E 4H1 Re:Achieve Life Sciences, Inc. Registration Statement on Form S-3 Filed December 29, 2022 File No. 333-269059 Dear John 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Amanda Rose, Esq.

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United States securities and exchange commission logo
January 4, 2023
John Bencich
Chief Executive Officer
Achieve Life Sciences, Inc.
1040 West Georgia Street, Suite 1030
Vancouver, BC V6E 4H1
Re:Achieve Life Sciences, Inc.
Registration Statement on Form S-3
Filed December 29, 2022
File No. 333-269059
Dear John 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 Ada D. Sarmento at 202-551-3798 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Amanda Rose, Esq.