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CORRESP Filing

Athena Bitcoin Global
Date: June 27, 2025 · CIK: 0001095146 · Accession: 0001683168-25-004794

Offering / Registration Process

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File numbers found in text: 333-288284

Date
June 27, 2025
Author
/s/ Matias Goldenhörn
Form
CORRESP
Company
Athena Bitcoin Global

Letter

Re: Athena Bitcoin Global Form S-1 Registration Statement

Athena Bitcoin Global

1 SE 3rd Avenue Suite 2740

Miami, FL 33131

June 27, 2025

Division of Corporation Finance VIA EDGAR

U.S. Securities and Exchange Commission

Washington D.C. 20549

Filed June 24, 2025

File No. 333-288284

Acceleration Request

Request Date : July 1, 2025

Request Time : 4:30 p.m. Eastern Time (or as soon thereafter as practicable)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, 180 Life Sciences Corp. (the " Registrant ") hereby requests that the United States Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-captioned Registration Statement (the " Registration Statement ") to become effective at 4:30 p.m. Eastern Standard Time, Tuesday, July 1, 2025, or as soon thereafter as practicable.

Please contact Mr. David M. Loev of The Loev Law Firm, PC at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

Very truly yours,
/s/ Matias Goldenhörn

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CORRESP
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 filename1.htm

 Athena Bitcoin Global

 1 SE 3rd Avenue Suite 2740

 Miami, FL 33131

 June 27, 2025

 Division of Corporation Finance
 VIA EDGAR

 U.S. Securities and Exchange Commission

 Washington D.C. 20549

 Re: Athena Bitcoin Global
 Form S-1 Registration Statement

 Filed June 24, 2025

 File No. 333-288284

 Acceleration Request

 Request Date : July 1, 2025

 Request Time : 4:30 p.m. Eastern Time (or
as soon thereafter as practicable)

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, 180 Life Sciences Corp. (the " Registrant ") hereby requests that the
United States Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-captioned
Registration Statement (the " Registration Statement ") to become effective at 4:30 p.m. Eastern Standard Time, Tuesday,
July 1, 2025, or as soon thereafter as practicable.

 Please contact Mr. David M.
Loev of The Loev Law Firm, PC at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this
request for acceleration has been granted.

 Very truly yours,

 /s/ Matias Goldenhörn

 Matias Goldenhörn

 Chief Executive Officer