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SEC Comment Letter 0000000000-25-006567 to 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)

180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: June 24, 2025 · CIK: 0001690080 · Accession: 0000000000-25-006567

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-288194

Date
June 24, 2025
Author
Division of
Form
UPLOAD
Company
180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)

Letter

Re: 180 Life Sciences Corp. Registration Statement on Form S-3 Filed June 20, 2025 File No. 333-288194 Dear Blair Jordan:

June 24, 2025

Blair Jordan Chief Executive Officer 180 Life Sciences Corp. 3000 El Camino Real, Bldg. 4, Suite 200 Palo Alto, CA 94306

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 Jason Drory at 202-551-8342 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: David M. Loev

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 24, 2025

Blair Jordan
Chief Executive 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-3
 Filed June 20, 2025
 File No. 333-288194
Dear Blair Jordan:

 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 Jason Drory at 202-551-8342 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: David M. Loev
</TEXT>
</DOCUMENT>