Form: S-8

Securities to be offered to employees in employee benefit plans

March 24, 2026

Documents

N/A0000949858EX-FILING FEES000094985812026-03-242026-03-2400009498582026-03-242026-03-24000094985822026-03-242026-03-24xbrli:purexbrli:sharesiso4217:USD

EXHIBIT 107.1

 

Calculation of Filing Fee Tables

Form S-8 Registration Statement

Achieve Life Sciences, Inc.

 

Table 1: Newly Registered Securities

 

 

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1

Equity

Common stock, par value $0.001 per share

Other

2,661,699

$4.05

$10,779,880.95

0.0001381

$1,488.71

2

Equity

Common stock, par value $0.001 per share

Other

532,339

$3.44

$1,831,246.16

0.0001381

$252.90

 

 

Total Offering Amounts:

 

$12,611,127.11

 

$1,741.61

 

 

Total Fee Offsets:

 

 

 

—

 

 

Net Fee Due:

 

 

 

$1,741.61

 

 

Offering Note

 

 

 

Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock, par value $0.001 per share (“Common Stock”), that become issuable under the plans set forth herein by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Achieve Life Sciences, Inc.’s (the “Registrant”) Common Stock.

1

 

(1) Represents additional shares of Common Stock to be registered and available for grant under the Registrant’s 2018 Equity Incentive Plan (the “EIP”) resulting from the annual automatic increase in shares available for issuance under the EIP pursuant to the provision of the EIP providing for an annual automatic increase in the number of shares reserved for issuance under the EIP.

 

(2) Estimated pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of Common Stock as reported on The Nasdaq Stock Market LLC (“Nasdaq”) on March 20, 2026, which date is within five business days prior to the filing of this Registration Statement.

 

2

 

(1) Represents additional shares of Common Stock to be registered and available for grant under the Registrant’s 2017 Employee Stock Purchase Plan (the “ESPP”) resulting from the annual automatic increase in shares available for issuance under the ESPP pursuant to the provision of the ESPP providing for an annual automatic increase in the number of shares reserved for issuance under the ESPP.

 

(2) Estimated pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of Common Stock as reported on Nasdaq on March 20, 2026, which date is within five business days prior to the filing of this Registration Statement, multiplied by 85%, which is the percentage of the price per share applicable to purchases under the ESPP.