SEC Comment Letter for ACHIEVE LIFE SCIENCES, (ACHV) — May 18, 2026
ACHIEVE LIFE SCIENCES, INC.
Date: May 18, 2026 · CIK: 0000949858 · Accession: 0000000000-26-005091
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295798
Letter
Re: Achieve Life Sciences, Inc. Registration Statement on Form S-3 Filed May 12, 2026 File No. 333-295798 Dear Andrew Goldberg: 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.
May 18, 2026
Andrew Goldberg Chief Executive Officer and President Achieve Life Sciences, Inc. 22722 29th Drive SE, Suite 100 Bothell, WA 98021
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Chelsea Anderson, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 18, 2026 Andrew Goldberg Chief Executive Officer and President 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 May 12, 2026 File No. 333-295798 Dear Andrew Goldberg: 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: Chelsea Anderson, Esq. </TEXT> </DOCUMENT>