SEC Comment Letter for ACHIEVE LIFE SCIENCES, (ACHV) — Jan 27, 2026
ACHIEVE LIFE SCIENCES, INC.
Date: Jan. 27, 2026 · CIK: 0000949858 · Accession: 0000000000-26-000975
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292918
Letter
Re: Achieve Life Sciences, Inc. Registration Statement on Form S-3 Filed January 23, 2026 File No. 333-292918 Dear Richard Stewart:
January 26, 2026
Richard Stewart President and Chief Executive Officer Achieve Life Sciences, Inc. 22722 29th Drive SE, Suite 100 Bothell, WA 98021
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Chelsea Anderson, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 26, 2026 Richard Stewart President and 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 January 23, 2026 File No. 333-292918 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Chelsea Anderson, Esq. </TEXT> </DOCUMENT>