0001213900-23-064874.txt : 20230907 0001213900-23-064874.hdr.sgml : 20230907 20230809123716 ACCESSION NUMBER: 0001213900-23-064874 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 180 Life Sciences Corp. CENTRAL INDEX KEY: 0001690080 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 813832378 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3000 EL CAMINO REAL STREET 2: BLDG 4, STE 200 CITY: PALO ALTO STATE: CA ZIP: 94306 BUSINESS PHONE: 650-507-0669 MAIL ADDRESS: STREET 1: 3000 EL CAMINO REAL STREET 2: BLDG 4, STE 200 CITY: PALO ALTO STATE: CA ZIP: 94306 FORMER COMPANY: FORMER CONFORMED NAME: KBL MERGER CORP. IV DATE OF NAME CHANGE: 20161115 CORRESP 1 filename1.htm

180 LIFE SCIENCES CORP.
3000 El Camino Real, Bldg. 4, Suite 200
Palo Alto, CA 94306

August 9, 2023

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention:

Jimmy McNamara

Re:	180 Life Sciences Corp.
	Registration Statement on Form S-1, as amended
	File No. 333-272749

Dear Mr. McNamara:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, 180 Life Sciences Corp. hereby requests that the effective date of the above-referenced Registration Statement on Form S-1, as amended, be accelerated so that it will become effective at 4:00 p.m. Eastern time on August 9, 2023, or as soon as practicable thereafter.

Please contact Stephen P. Alicanti of DLA Piper LLP (US) at (212) 335-4783 with any questions, and please notify him when this request for acceleration has been granted.

Thank you for your assistance in this matter.

	Sincerely,

	180 LIFE SCIENCES CORP.

	By:	/s/ Ozan Pamir
		Ozan Pamir
		Chief Financial Officer

cc:	James N. Woody, 180 Life Sciences Corp.
	Fahd M.T. Riaz, DLA Piper LLP (US)
	Stephen P. Alicanti, DLA Piper LLP (US)