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SEC Comment Letter 0000000000-23-006718 to 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)

180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: June 23, 2023 · CIK: 0001690080 · Accession: 0000000000-23-006718

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-272749

Date
June 23, 2023
Author
Ozan Pamir
Form
UPLOAD
Company
180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)

Letter

United States securities and exchange commission logo June 23, 2023 Ozan Pamir Chief Financial Officer 180 Life Sciences Corp. 3000 El Camino Real, Bldg. 4, Suite 200 Palo Alto, CA 94306 Re:180 Life Sciences Corp. Registration Statement on Form S-1 Filed June 16, 2023 File No. 333-272749 Dear Ozan Pamir: 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Fahd Riaz

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United States securities and exchange commission logo
June 23, 2023
Ozan Pamir
Chief Financial Officer
180 Life Sciences Corp.
3000 El Camino Real, Bldg. 4, Suite 200
Palo Alto, CA 94306
Re:180 Life Sciences Corp.
Registration Statement on Form S-1
Filed June 16, 2023
File No. 333-272749
Dear Ozan Pamir:
            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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Fahd Riaz