United States securities and exchange commission logo January 4, 2023 John Bencich Chief Executive Officer Achieve Life Sciences, Inc. 1040 West Georgia Street, Suite 1030 Vancouver, BC V6E 4H1 Re: Achieve Life Sciences, Inc. Registration Statement on Form S-3 Filed December 29, 2022 File No. 333-269059 Dear John Bencich: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Amanda Rose, Esq.