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SEC Company Response from ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV) — Aug 5, 2019

ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Aug. 5, 2019 · CIK: 0000949858 · Accession: 0001193125-19-212736

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File numbers found in text: 333-232817

Date
August 5, 2019
Author
By
Form
CORRESP
Company
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)

Letter

ACHIEVE LIFE SCIENCES, INC.

1040 West Georgia Street, Suite 1030

Vancouver, British Columbia, Canada V6E 4H1

August 5, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.

Attn: Ada D. Sarmento

Re:

Achieve Life Sciences, Inc. Registration Statement on Form S-1 (File No. 333-232817)

originally filed July 25, 2019, as amended

Requested Date: August 7, 2019

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 make the above-captioned Registration Statement 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 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.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 ACHIEVE LIFE SCIENCES, INC.

1040 West Georgia Street, Suite 1030

Vancouver, British Columbia, Canada V6E 4H1

August 5, 2019

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division
of Corporation Finance

 100 F Street, N.E.

 Washington, D.C.
20549

 Attn: Ada D. Sarmento

Re:

 Achieve Life Sciences, Inc. Registration Statement on Form
S-1 (File No. 333-232817)

     originally filed July 25, 2019, as amended

 Requested Date: August 7, 2019

 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 make the above-captioned Registration Statement 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 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