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Correspondence 0001213900-23-064878 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: 0001213900-23-064878

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File numbers found in text: 333-272749

Date
August 9, 2023
Author
Managing Director
Form
CORRESP
Company
180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)

Letter

A.G.P. / Alliance Global Partners

590 Madison Ave., 28th Floor

New York, NY 10022

August 9, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Re: 180 Life Sciences Corp.

Registration Statement on Form S-1

File No. 333-272749

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), A.G.P / Alliance Global Partners as Placement Agent, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00pm Eastern Time on August 9, 2023 or as soon thereafter as practicable.

Very truly yours,
A.G.P / Alliance Global Partners

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CORRESP
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filename1.htm

A.G.P. / Alliance Global Partners

590 Madison Ave., 28th Floor

New York, NY 10022

August 9, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    180 Life Sciences Corp.

    Registration Statement on Form S-1

    File No. 	333-272749

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended (the “Securities Act”), A.G.P / Alliance Global Partners as Placement Agent,
hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective
at 4:00pm Eastern Time on August 9, 2023 or as soon thereafter as practicable.

    Very truly yours,

    A.G.P / Alliance Global Partners

    By:
    /s/ Thomas J. Higgins

    Name:
    Thomas J. Higgins

    Title:
    Managing Director