ACHIEVE LIFE SCIENCES, INC.
1040 West Georgia Street, Suite 1030
Vancouver, British Columbia, V6E 4H1
December 12, 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, date December 10, 2019, that the Registration Statement on Form S-1 (File No. 333-234530), as amended (the “Registration Statement”) become effective on December 12, 2019 at 4:30 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]