Correspondence 0001213900-25-057173 from 180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080) (ETHZ)
180 Life Sciences Corp. (ATNF, ATNFW) (CIK 0001690080)
Date: June 24, 2025 · CIK: 0001690080 · Accession: 0001213900-25-057173
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288194
Letter
180 LIFE SCIENCES CORP.
3000 El Camino Real
Bldg. 4, Suite 200
Palo Alto, CA 94306
June 24, 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. 333-288194
Acceleration Request
Request Date : June 26, 2025
Request Time : 4:30 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 4:30 p.m. Eastern Standard Time, Thursday, June 26, 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 June 24, 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. 333-288194 Acceleration Request Request Date : June 26, 2025 Request Time : 4:30 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 4:30 p.m. Eastern Standard Time, Thursday, June 26, 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 Chief Executive Officer