Correspondence 0001213900-24-010719 from 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)
180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: Feb. 7, 2024 · CIK: 0001690080 · Accession: 0001213900-24-010719
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276796
Letter
180 LIFE SCIENCES CORP.
3000 El Camino Real
Bldg. 4, Suite 200
Palo Alto, CA 94306
February 7, 2024
Division of Corporation Finance VIA EDGAR
U.S. Securities and Exchange Commission
Washington D.C. 20549
Re: 180 Life Sciences Corp.
Form S-1 Registration Statement
File No. 333-276796
Acceleration Request
Request Date: February 9, 2024
Request Time: 11:00 a.m. Eastern Time (or as soon thereafter as practicable)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, 180 Life Sciences Corp. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration Statement (the “Registration Statement”) to become effective at 11:00 a.m. Eastern Standard Time, Friday, February 9, 2024, or as soon thereafter as practicable.
Please contact Mr. David M. Loev of The Loev Law Firm, PC at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
Very truly yours,
/s/ Ozan Pamir
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180 LIFE SCIENCES CORP.
3000 El Camino Real
Bldg. 4, Suite 200
Palo Alto, CA 94306
February 7, 2024
Division of Corporation Finance
VIA EDGAR
U.S. Securities and Exchange Commission
Washington D.C. 20549
Re: 180 Life Sciences Corp.
Form S-1 Registration Statement
File No. 333-276796
Acceleration Request
Request Date: February 9, 2024
Request Time: 11:00 a.m. Eastern Time (or
as soon thereafter as practicable)
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, 180 Life Sciences Corp. (the “Registrant”) hereby requests that the United
States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration
Statement (the “Registration Statement”) to become effective at 11:00 a.m. Eastern Standard Time, Friday, February
9, 2024, or as soon thereafter as practicable.
Please contact Mr. David M.
Loev of The Loev Law Firm, PC at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this
request for acceleration has been granted.
Very truly yours,
/s/ Ozan Pamir
Ozan Pamir
Chief Financial Officer