SEC Comment Letter 0000000000-24-004997 to ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV)
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: May 2, 2024 · CIK: 0000949858 · Accession: 0000000000-24-004997
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File numbers found in text: 333-278961
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United States securities and exchange commission logo
May 2, 2024
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 April 26, 2024
File No. 333-278961
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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Chelsea Anderson