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SEC Company Response from ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV) — Dec 16, 2019

ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: Dec. 16, 2019 · CIK: 0000949858 · Accession: 0001193125-19-315337

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-234530

Date
December 16, 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, V6E 4H1

December 16, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Gregory Dundas

Re: Achieve Life Sciences, Inc. Withdrawal of Request for Acceleration of Effectiveness of Registration Statement on Form S-1 (File No. 333-234530) originally filed November 6, 2019, as amended.

Ladies and Gentlemen:

Achieve Life Sciences, Inc. (the “Registrant”) hereby withdraws its request, dated December 16, 2019, that the Registration Statement on Form S-1 (File No. 333-234530), as amended (the “Registration Statement”) become effective on December 16, 2019 at 4:30 PM, orally amended to 5:30 PM, or as soon thereafter as practicable.

If you have any questions regarding the foregoing, please contact our counsel, Chelsea Anderson at (206) 389-4516 or, in her absence, Alan Smith at (206) 389-4530, of Fenwick & West LLP.

***

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, V6E 4H1

December 16, 2019

 VIA EDGAR

U.S. Securities and Exchange Commission

 Division of Corporation
Finance

 100 F Street, N.E.

 Washington, D.C. 20549

Attn: Gregory Dundas

Re:
 Achieve Life Sciences, Inc. Withdrawal of Request for Acceleration of Effectiveness of Registration Statement
on Form S-1 (File No. 333-234530) originally filed November 6, 2019, as amended.

Ladies and Gentlemen:

 Achieve Life Sciences,
Inc. (the “Registrant”) hereby withdraws its request, dated December 16, 2019, that the Registration Statement on Form S-1 (File
No. 333-234530), as amended (the “Registration Statement”) become effective on December 16, 2019 at 4:30 PM, orally amended to 5:30 PM, or as soon thereafter as practicable.

 If you have any questions regarding the foregoing, please contact our counsel, Chelsea Anderson at (206)
389-4516 or, in her absence, Alan Smith at (206) 389-4530, of Fenwick & West LLP.

***

Sincerely,

ACHIEVE LIFE SCIENCES, INC.

By:

 /s/ John Bencich

John Bencich

Chief Financial Officer

cc:
 Richard Stewart, Chairman and Chief Executive Officer

Achieve Life Sciences, Inc.

Alan C. Smith

 Chelsea Anderson

 Fenwick & West LLP

[Signature Page to Company Acceleration Request Letter]