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Correspondence 0001193125-24-129355 from ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858) (ACHV)

ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)
Date: May 2, 2024 · CIK: 0000949858 · Accession: 0001193125-24-129355

AI Filing Summary & Sentiment

File numbers found in text: 333-278961

Date
May 2, 2024
Author
By
Form
CORRESP
Company
ACHIEVE LIFE SCIENCES, INC. (ACHV) (CIK 0000949858)

Letter

ACHIEVE LIFE SCIENCES, INC.

22722 29th Drive SE, Suite 100

Bothell, WA 98021

May 2, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:

Lauren Hamill

Re:

Achieve Life Sciences, Inc. Registration Statement on Form S-3 (File No. 333-278961)

Requested Date: May 6, 2024

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 Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.

The Registrant hereby authorizes Amanda L. Rose and Chelsea Anderson, 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. Anderson at (206) 389-4516 or, in her absence, to Ms. Rose at (206) 389-4553.

* * *

Sincerely,
ACHIEVE LIFE SCIENCES, INC.

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CORRESP
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CORRESP

 ACHIEVE LIFE SCIENCES, INC.

22722 29th Drive SE, Suite 100

Bothell, WA 98021

 May 2, 2024

VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, DC 20549

Attention:

Lauren Hamill

Re:

Achieve Life Sciences, Inc. Registration Statement on Form S-3 (File No. 333-278961)

 Requested Date: May 6, 2024

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 Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter
as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission.

 The
Registrant hereby authorizes Amanda L. Rose and Chelsea Anderson, 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. Anderson at (206) 389-4516 or, in her absence, to Ms. Rose at (206) 389-4553.

* * *

Sincerely,

  ACHIEVE LIFE SCIENCES, INC.

  By:

/s/ John Bencich

John Bencich

Chief Executive Officer

cc:
 Amanda L. Rose, Esq.

Chelsea Anderson, Esq.

Fenwick & West LLP

[Signature Page to Company Acceleration Request Letter]