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SEC Comment Letter for ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV) — Nov 14, 2024

ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Nov. 14, 2024 · CIK: 0000949858 · Accession: 0000000000-24-012621

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File numbers found in text: 333-283070

Date
November 14, 2024
Author
Richard Stewart
Form
UPLOAD
Company
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)

Letter

November 14, 2024 Richard Stewart Chief Executive Officer Achieve Life Sciences, Inc. 2722 29th Drive SE, Suite 100 Bothell, WA 98021 Re:Achieve Life Sciences, Inc. Registration Statement on Form S-3 Filed November 7, 2024 File No. 333-283070 Dear Richard Stewart: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Amanda Rose, Esq.

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November 14, 2024
Richard Stewart
Chief Executive Officer
Achieve Life Sciences, Inc.
2722 29th Drive SE, Suite 100
Bothell, WA 98021
Re:Achieve Life Sciences, Inc.
Registration Statement on Form S-3
Filed November 7, 2024
File No. 333-283070
Dear Richard Stewart:
            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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Amanda Rose, Esq.