May 12, 2026 - EX-FILING FEES - S-3: Registration statement under Securities Act of 1933

     Calculation of Filing Fee Tables

S-3

     Achieve Life Sciences, Inc.


Table 1: Newly Registered and Carry Forward Securities	☐Not Applicable

      
     Security Type 
 
     Security Class Title  
 
     Fee Calculation or Carry Forward Rule 
 
     Amount Registered 
 
     Proposed Maximum Offering Price Per Unit 
 
     Maximum Aggregate Offering Price 
 
     Fee Rate 
 
     Amount of Registration Fee 
 
     Carry Forward Form Type 
 
     Carry Forward File Number 
 
     Carry Forward Initial Effective Date 
 
     Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

     Newly Registered Securities 

    

     Fees to be Paid 

     1 

     Equity 

     Common Stock, $0.001 par value per share 

     457(c)

     99,037,138 

     $5.05 

     $500,137,546.90 

     0.0001381 

     $69,069.00

     Fees Previously Paid

     Carry Forward Securities 

    

     Carry Forward Securities

      
     Total Offering Amounts:
 
     $500,137,546.90 
 
     $69,069.00


			Total Fees Previously Paid:				$ 0.00
			Total Fee Offsets:				$ 0.00
			Net Fee Due:				$69,069.00

     Offering Note

     1 
 
     Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers such additional shares as may hereafter be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or certain other capital adjustments. Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act. The price per share and aggregate offering price are based on the average of the high and low prices of the registrant's common stock on May 8, 2026 as reported on Nasdaq. Represents the resale of (i) 49,418,069 shares of the registrant's common stock, (ii) 100,500 shares of the registrant's common stock issuable upon exercise of pre-funded warrants, and (iii) 49,518,569 shares of the registrant's common stock issuable upon exercise of common warrants.


Table 2: Fee Offset Claims and Sources	☑Not Applicable

      
     Registrant or Filer Name 

     Form or Filing Type 

     File Number 

     Initial Filing Date 

     Filing Date 

     Fee Offset Claimed 

     Security Type Associated with Fee Offset Claimed 

     Security Title Associated with Fee Offset Claimed 

     Unsold Securities Associated with Fee Offset Claimed 

     Unsold Aggregate Offering Amount Associated with Fee Offset Claimed 

     Fee Paid with Fee Offset Source

     Rules 457(b) and 0-11(a)(2) 

    

     Fee Offset Claims 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A

     Fee Offset Sources 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A

     Rule 457(p) 

    

     Fee Offset Claims 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A

     Fee Offset Sources 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A


Table 3: Combined Prospectuses	☑Not Applicable

      
     Security Type 
 
     Security Class Title 
 
     Amount of Securities Previously Registered 
 
     Maximum Aggregate Offering Price of Securities Previously Registered 
 
     Form Type 
 
     File Number 
 
     Initial Effective Date

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A 

     N/A

Form: S-3

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