<SEC-DOCUMENT>0001564590-21-061679.txt : 20220203
<SEC-HEADER>0001564590-21-061679.hdr.sgml : 20220203
<ACCEPTANCE-DATETIME>20211230135904
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001564590-21-061679
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211230

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACHIEVE LIFE SCIENCES, INC.
		CENTRAL INDEX KEY:			0000949858
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				954343413
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		22722 29TH DR. SE
		STREET 2:		SUITE 100
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98021
		BUSINESS PHONE:		425-686-1500

	MAIL ADDRESS:	
		STREET 1:		22722 29TH DR. SE
		STREET 2:		SUITE 100
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ONCOGENEX PHARMACEUTICALS, INC.
		DATE OF NAME CHANGE:	20080821

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SONUS PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19950825
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">ACHIEVE LIFE SCIENCES, INC. </p>
<p style="Background-color:#FFFFFF;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1040 West Georgia Street, Suite 1030 </p>
<p style="Background-color:#FFFFFF;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Vancouver, BC V6E 4H1</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">December <font style="font-family:CG Times (W1);">30</font>, 2021</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration:underline;">VIA EDGAR</font></p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">United States Securities and Exchange Commission<br />Division of Corporation Finance</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">100 F Street, N.E.<br />Washington, DC 20549</p>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:72pt;;margin-right:1.07%;text-indent:-72pt;;color:#000000;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Attention:</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#000000;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Christine Westbrook</p>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:72pt;;margin-right:1.07%;text-indent:-72pt;;color:#000000;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Re:</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#000000;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Achieve Life Sciences, Inc. Registration Statement on Form S-3 (File No. 333-261811) filed December 21, 2021.</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:12pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Requested Date: January 5, 2022</p>
<p style="margin-bottom:18pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Requested Time: <font style="font-family:CG Times (W1);">4:00 PM </font>Pacific Time</p>
<p style="margin-bottom:8pt;margin-top:18pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Ladies and Gentlemen: </p>
<p style="text-align:justify;margin-bottom:8pt;margin-top:8pt;text-indent:6.54%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Achieve Life Sciences (the &#8220;<font style="font-weight:bold;font-style:italic;">Registrant</font>&#8221;) hereby requests that the Securities and Exchange Commission (the &#8220;<font style="font-weight:bold;font-style:italic;">Commission</font>&#8221;) take appropriate action to declare the above-captioned Registration Statement on Form S<font style="font-weight:bold;">-</font>3 effective at the &#8220;Requested Date&#8221; and &#8220;Requested Time&#8221; set forth above or as soon thereafter as practicable<font style="font-family:CG Times (W1);">, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. </font> </p>
<p style="text-align:justify;margin-top:8pt;margin-bottom:0pt;text-indent:6.54%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Registrant hereby authorizes Amanda L. Rose and Chelsea Anderson, both of whom are attorneys with the Registrant&#8217;s outside legal counsel, Fenwick &amp; West LLP, to orally modify or withdraw this request for acceleration. </p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:6.54%;font-size:12pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:6.54%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">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, to Ms. Anderson at (206) 389-4516.</p>
<p style="text-align:justify;margin-bottom:12pt;margin-top:0pt;text-indent:0%;font-size:12pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:12pt;margin-top:12pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">* * *</p>
<p style="text-align:justify;margin-bottom:12pt;margin-top:12pt;margin-left:57.69%;text-indent:0%;font-size:12pt;font-family:CG Times (W1);font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><br /></p>
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<p style="text-align:justify;margin-bottom:12pt;margin-top:12pt;margin-left:57.69%;font-size:12pt;font-family:CG Times (W1);font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-family:Times New Roman;">Sincerely,</font></p>
<p style="margin-bottom:12pt;margin-top:12pt;margin-left:57.69%;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Times New Roman;font-variant: small-caps;font-style:normal;text-transform:none;">ACHIEVE LIFE SCIENCES, INC.</p>
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<p style="margin-top:12pt;margin-bottom:0pt;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">By:</font></p></td>
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<p style="margin-top:12pt;margin-bottom:0pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:Times New Roman;font-size:12pt;"><font style="text-decoration:underline;">&#160;&#160;&#160;&#160;&#160;/s/ John Bencich</font><font style="text-decoration:underline;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></p></td></tr></table></div>
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<p style="margin-bottom:0pt;margin-top:0pt;font-size:12pt;font-family:CG Times (W1);font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"></p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:CG Times (W1);font-size:12pt;"><font style="font-family:Times New Roman;">John Bencich</font></p></td></tr></table></div>
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<p style="margin-bottom:12pt;margin-top:0pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;font-family:CG Times (W1);font-size:12pt;"><a name="zFinal"></a><font style="font-family:Times New Roman;">Chief Executive Officer<br /><a name="zFinal"></a></font></p></td></tr></table></div>
<p style="margin-top:12pt;margin-bottom:0pt;margin-left:57.69%;text-indent:0%;font-size:12pt;font-family:CG Times (W1);font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><br /><font style="margin-left:36pt;"></font>&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:12pt;font-family:Times New Roman;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">cc:<font style="font-family:CG Times (W1);margin-left:36pt;">Amanda L. Rose, Esq.</font></p>
<p style="margin-bottom:0pt;margin-top:0pt;font-size:12pt;font-family:CG Times (W1);font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;text-indent:7.69%;">Chelsea Anderson, Esq.</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:7.69%;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Times New Roman;font-style:normal;text-transform:none;font-variant: normal;">Fenwick &amp; West LLP</p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:7.69%;font-size:12pt;">&nbsp;</p>
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