Correspondence 0001213900-23-038129 from 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)

180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: May 10, 2023 · CIK: 0001690080 · Accession: 0001213900-23-038129

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File numbers found in text: 333-271703

Date

May 10, 2023

Author

Form

CORRESP

Company

180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Jimmy McNamara Re: 180 Life Sciences Corp. Registration Statement on Form S-1 Filed May 5, 2023 File No. 333-271703

Dear Mr. McNamara:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, 180 Life Sciences Corp. hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will become effective at 4:00 p.m. Eastern time on May 12, 2023, or as soon as practicable thereafter.

Please contact Stephen P. Alicanti of DLA Piper LLP (US) at (212) 335-4783 with any questions, and please notify him when this request for acceleration has been granted.

Thank you for your assistance in this matter.

Sincerely,
180 LIFE SCIENCES CORP.

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CORRESP
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180 LIFE SCIENCES CORP.

3000 El Camino Real, Bldg. 4, Suite 200

Palo Alto, CA 94306

May 10, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Jimmy McNamara

    Re:
    180 Life Sciences Corp.

    Registration Statement on Form S-1

    Filed May 5, 2023

    File No. 333-271703

Dear Mr. McNamara:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, 180 Life Sciences Corp. hereby requests that the effective date of the above-referenced Registration
Statement on Form S-1 be accelerated so that it will become effective at 4:00 p.m. Eastern time on May 12, 2023, or as soon as practicable
thereafter.

Please contact Stephen P. Alicanti
of DLA Piper LLP (US) at (212) 335-4783 with any questions, and please notify him when this request for acceleration has been granted.

Thank you for your assistance
in this matter.

    Sincerely,

    180 LIFE SCIENCES CORP.

    By:
    /s/ Ozan Pamir

    Ozan Pamir

    Chief Financial Officer

    cc:
    James N. Woody, 180 Life Sciences Corp.

    Fahd M.T. Riaz, DLA Piper LLP (US)

    Stephen P. Alicanti, DLA Piper LLP (US)

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