SEC Company Response from ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV) — Feb 7, 2019
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Feb. 7, 2019 · CIK: 0000949858 · Accession: 0001193125-19-030511
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File numbers found in text: 333-229019
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CORRESP 1 filename1.htm CORRESP ACHIEVE LIFE SCIENCES, INC. 1040 West Georgia Street, Suite 1030 Vancouver, British Columbia, Canada V6E 4H1 February 7, 2019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Robert Errett Re: Achieve Life Sciences, Inc. Registration Statement on Form S-3 Filed December 26, 2018 (File No. 333-229019) Requested Date: February 11, 2019 Requested Time: 4:30 p.m. 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 make the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorizes Alan Smith or 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 Officer