Correspondence 0001213900-25-044777 from 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)
180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: May 16, 2025 · CIK: 0001690080 · Accession: 0001213900-25-044777
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287150
Letter
180 LIFE SCIENCES CORP.
3000 El Camino Real
Bldg. 4, Suite 200
Palo Alto, CA 94306
May 16, 2025
Division of Corporation Finance VIA EDGAR
U.S. Securities and Exchange Commission
Washington D.C. 20549
Re: 180 Life Sciences Corp.
Form S-3 Registration Statement
File No. 333-287150
Acceleration Request
Request Date : May 20, 2025
Request Time : 4:00 p.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 4:00 p.m. Eastern Standard Time, Tuesday, May 20, 2025, 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/ Blair Jordan
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CORRESP 1 filename1.htm 180 LIFE SCIENCES CORP. 3000 El Camino Real Bldg. 4, Suite 200 Palo Alto, CA 94306 May 16, 2025 Division of Corporation Finance VIA EDGAR U.S. Securities and Exchange Commission Washington D.C. 20549 Re: 180 Life Sciences Corp. Form S-3 Registration Statement File No. 333-287150 Acceleration Request Request Date : May 20, 2025 Request Time : 4:00 p.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 4:00 p.m. Eastern Standard Time, Tuesday, May 20, 2025, 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/ Blair Jordan Blair Jordan Interim Chief Executive Officer