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
AI Filing Summary & Sentiment
File numbers found in text: 333-272749
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CORRESP
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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