Correspondence 0001213900-23-064874 from 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)

180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: Aug. 9, 2023 · CIK: 0001690080 · Accession: 0001213900-23-064874

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File numbers found in text: 333-272749

Date

August 9, 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, as amended File No. 333-272749

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, as amended, be accelerated so that it will become effective at 4:00 p.m. Eastern time on August 9, 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

August 9, 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, as amended

    File No. 333-272749

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, as amended, be accelerated so that it will become effective at 4:00 p.m. Eastern time on August 9, 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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