SEC Comment Letter 0000000000-24-012621 to ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV)
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
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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.