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
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CORRESP 1 filename1.htm 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