180 LIFE SCIENCES CORP.
3000 El Camino Real, Bldg. 4, Suite 200
Palo Alto, CA 94306
May 10, 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 | |
| Filed May 5, 2023 | |
| File No. 333-271703 |
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 be accelerated so that it will become effective at 4:00 p.m. Eastern time on May 12, 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) |
