SEC Comment Letter 0000000000-24-007621 to ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV)
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: July 3, 2024 · CIK: 0000949858 · Accession: 0000000000-24-007621
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File numbers found in text: 333-280585
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July 3, 2024
Jon 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 28, 2024
File No. 333-280585
Dear Jon 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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Arielle Trapp