SEC Comment Letter 0000000000-23-006575 to ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV)
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: June 20, 2023 · CIK: 0000949858 · Accession: 0000000000-23-006575
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File numbers found in text: 333-272641
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United States securities and exchange commission logo
June 20, 2023
John Bencich
Chief Executive Officer
ACHIEVE LIFE SCIENCES, INC.
22722 29th Drive SE, Suite 100
Bothell, WA 98021
Re:ACHIEVE LIFE SCIENCES, INC.
Registration Statement on Form S-3
Filed June 14, 2023
File No. 333-272641
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 Arzhang Navai at 202-551-4676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Chelsea Anderson