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SEC Company Response from ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV) — Dec 4, 2018

ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Dec. 4, 2018 · CIK: 0000949858 · Accession: 0001193125-18-342446

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File numbers found in text: 333-228596

Date
December 4, 2018
Author
By
Form
CORRESP
Company
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)

Letter

Achieve Life Sciences, Inc.

1001 W. Broadway, Suite 400

Vancouver, British Columbia, V6H 4B1

December 4, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Christine Westbrook

Re:

Achieve Life Sciences, Inc. Registration Statement on Form S-1 (File No. 333-228596) originally filed November 29, 2018, as amended.

Requested Date: December 7, 2018

Requested Time: 4:00 PM Eastern Time

Ladies and Gentlemen:

Achieve Life Sciences, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statements on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

The Registrant hereby authorizes Alan Smith and Amanda Rose, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Rose at (206) 389-4553 or, in her absence, Mr. Smith at (206) 389-4530.

Sincerely,
ACHIEVE LIFE SCIENCES, INC.

Show Raw Text
CORRESP
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CORRESP

 Achieve Life Sciences, Inc.

1001 W. Broadway, Suite 400

 Vancouver, British Columbia, V6H 4B1

 December 4, 2018

 VIA EDGAR

United States Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 Attn: Christine Westbrook

Re:

Achieve Life Sciences, Inc. Registration Statement on Form S-1 (File No. 333-228596) originally filed November 29, 2018, as
amended.

 Requested Date: December 7, 2018

Requested Time: 4:00 PM Eastern Time

 Ladies and
Gentlemen:

 Achieve Life Sciences, Inc. (the “Registrant”) hereby requests that the Securities and Exchange
Commission (the “Commission”) take appropriate action to declare the above-captioned Registration Statements on Form S-1 effective at the “Requested Date” and “Requested Time” set forth above or as
soon thereafter as practicable.

 The Registrant hereby authorizes Alan Smith and Amanda Rose, both of whom are attorneys with the
Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

 The
Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Rose at (206) 389-4553 or, in her absence, Mr. Smith at (206)
389-4530.

Sincerely,

ACHIEVE LIFE SCIENCES, INC.

By:

 /s/ John Bencich

John Bencich

Chief Financial and Operating Officer

 cc:     Richard Stewart, Chairman and Chief Executive Officer

Achieve Life Sciences, Inc.

Alan C. Smith

 Robert Freedman

 Amanda Rose

Fenwick & West LLP