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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on August 9, 2022</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333- ________</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>180 LIFE SCIENCES CORP.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>90-1890354</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;incorporation or organization)</P></TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;Identification No.)</P></TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
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      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3000 El Camino Real, Bldg. 4, Suite 200</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Palo Alto, California</B></P></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 49%; text-align: center"><B>94306</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(Address of principal executive offices)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(Zip Code)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>180 LIFE SCIENCES CORP. 2022 OMNIBUS INCENTIVE
  PLAN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>James N. Woody, M.D., Ph.D.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>180 Life Sciences Corp.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>3000 El Camino Real, Bldg. 4, Suite 200</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Palo Alto, CA 94306</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(650)&nbsp;507-0669</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone number, including area code, of agent
  for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Copy to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">David M. Loev, Esq.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">John S. Gillies, Esq.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">The Loev Law Firm, PC</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">6300 West Loop South, Suite 280</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Bellaire, Texas 77401</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Telephone: (713)&nbsp;524-4110</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Facsimile: (713)&nbsp;524-4122</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;<U>large accelerated filer</U>,&rdquo; &ldquo;<U>accelerated filer</U>,&rdquo; &ldquo;<U>smaller reporting
  company</U>,&rdquo; and &ldquo;<U>emerging growth company</U>&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 20%; text-align: justify">&#9744;</TD>
      <TD STYLE="width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accelerated filer</FONT></TD>
      <TD STYLE="width: 20%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B)&nbsp;of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">This
  Registration Statement on Form S-8 of 180 Life Sciences Corp. (&ldquo;<U>we</U>&rdquo;, &ldquo;<U>us</U>&rdquo;, &ldquo;<U>our</U>&rdquo;,
  the &ldquo;<U>Company</U>&rdquo; or &ldquo;<U>Registrant</U>&rdquo;) has been prepared in accordance with the requirements of Form S-8
  under the Securities Act of 1933, as amended, to register 2,400,000 shares of common stock, $0.0001 par value per share (&ldquo;<U>Common
  Stock</U>&rdquo;) reserved for future awards under the 180 Life Sciences Corp. 2022 Omnibus Incentive Plan (the &ldquo;<U>2022 Plan</U>&rdquo;).</FONT></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(A)&nbsp;PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Items 1 and 2, from this page,
  and the documents incorporated by reference pursuant to Part II, Item 3 of this prospectus, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Item 1. Plan Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company will provide each
  recipient (the &ldquo;<U>Recipients</U>&rdquo;)&nbsp;of an award under the 2022 Plan with documents that contain information related to
  the 2022 Plan, and other information including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is
  not required to be and is not being filed as a part of this Registration Statement or as prospectuses or prospectus supplements pursuant
  to Rule 424 under the Securities Act. The foregoing information and the documents incorporated by reference in response to Item 3 of Part
  II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a)&nbsp;of the Securities
  Act. A Section 10(a)&nbsp;prospectus will be given to each Recipient who receives shares of Common Stock covered by this Registration
  Statement, in accordance with Rule 428(b)(1)&nbsp;under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Item 2. Registrant Information
  and Employee Plan Annual Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We will provide to each Recipient
  a written statement advising of the availability of documents incorporated by reference in Item 3 of Part II of this Registration Statement
  (which documents are incorporated by reference in this Section 10(a)&nbsp;prospectus)&nbsp;and of documents required to be delivered pursuant
  to Rule 428(b)&nbsp;under the Securities Act without charge and upon written or oral request by contacting:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Mr. Ozan Pamir</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Interim Chief Financial Officer</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">180 Life Sciences Corp.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">3000 El Camino Real, Bldg. 4, Suite 200</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Palo Alto, CA 94306</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(650)&nbsp;507-0669</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Part II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 3. Incorporation of Documents by Reference</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  with the Commission by the Company are incorporated by reference into this registration statement on Form S-8 (the &ldquo;<U>Registration
  Statement</U>&rdquo;) and are made a part hereof:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify">(a)</TD>
      <TD STYLE="text-align: justify">The Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022016352/f10k2021_180lifesci.htm">Form 10-K</A> for the year ended December 31, 2021 filed with the SEC on March 31, 2022 <FONT STYLE="background-color: white">(File No. 001-38105), as amended by <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022022351/f10k2021a1_180lifescien.htm">Amendment No. 1</A> thereto filed with the SEC on April 28, 2022 (File No. 001-38105);</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(b)</TD>
      <TD STYLE="text-align: justify">The Company&rsquo;s Quarterly Report on<A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022026650/f10q0322_180lifesciences.htm"> Form 10-Q</A> for the quarter ended March 31, 2022 filed with the SEC on May 16, 2022 and the Company&rsquo;s Quarterly Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022045930/f10q0622_180lifesci.htm">Form 10-Q</A> for the quarter ended June 30, 2022 filed with the SEC on August 9, 2022<FONT STYLE="font-size: 10pt">&nbsp;</FONT> (<FONT STYLE="background-color: white">File No. 001-38105</FONT>);</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(c)</TD>
      <TD STYLE="text-align: justify">The Company&rsquo;s Definitive Proxy Statement on<A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390022022357/def14a0422_180lifesci.htm"> Schedule 14A</A> filed with the SEC on April 28, 2022 (to the extent incorporated by reference into our Annual Report on Form 10-K) (File No. <FONT STYLE="background-color: white">001-38105</FONT>);</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>(d)</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="background-color: white">The Company&rsquo;s Current Reports on Form 8-K (other than
      information furnished rather than filed) filed with the SEC on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022015302/ea157434-8k_180life.htm">March
      28, 2022,</A></FONT><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022019846/ea158450-8k_180life.htm"> April 14, 2022,</A> <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022022364/ea159003-8k_180lifescien.htm">April 28, 2022,</A><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022029854/ea160693-8k_180life.htm"> May 27, 2022,</A><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022032807/ea161570-8k_180life.htm"> June 14, 2022,</A> and<A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390022040292/ea163025-8k_180life.htm"> July 19, 2022</A> (File No. 001-38105); and</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(e)</TD>
      <TD STYLE="text-align: justify">The description of the Company&rsquo;s Common Stock contained in our Form 10-K as <A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390021036392/f10k2020ex4-6_180lifescien.htm">Exhibit 4.6,</A> filed with the SEC on July 9, 2021 (File No. <FONT STYLE="background-color: white">001-38105</FONT>), including any amendment or report filed for the purpose of updating such description.</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(f)</TD>
      <TD STYLE="text-align: justify">All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;) since the end of the fiscal year covered by the Annual Report referred to in (a) above.</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, after the date of filing this Registration Statement
  and prior to such time as the Company files a post-effective amendment to this Registration Statement which indicates that all securities
  offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference
  in this Registration Statement and to be a part hereof from the date of filing of such documents, except for the documents, or portions
  thereof, that are &ldquo;furnished&rdquo; rather than filed with the SEC.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained in
  a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for the purpose
  of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which is also, or
  is deemed to be, incorporated herein by reference modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4. Description of Securities</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 5. Interests of Named Experts and Counsel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">David M. Loev, the Managing
  Partner of The Loev Law Firm, PC, is the beneficial owner of stock and options to purchase less than 1% of the Registrant&rsquo;s common
  stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 6. Indemnification of Directors and Officers</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under Section 145 of the Delaware
  General Corporation Law (the &ldquo;<U>DGCL</U>&rdquo;), a corporation may indemnify any individual made a party or threatened to be made
  a party to any type of proceeding, other than an action by or in the right of the corporation, because he or she is or was an officer,
  director, employee or agent of the corporation or was serving at the request of the corporation as an officer, director, employee or agent
  of another corporation or entity against expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred in
  connection with such proceeding: (1)&nbsp;if he or she acted in good faith and in a manner he or she reasonably believed to be in or not
  opposed to the best interests of the corporation; or (2)&nbsp;in the case of a criminal proceeding, he or she had no reasonable cause
  to believe that his or her conduct was unlawful. A corporation may indemnify any individual made a party or threatened to be made a party
  to any threatened, pending or completed action or suit brought by or in the right of the corporation because he or she was an officer,
  director, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee
  or agent of another corporation or other entity, against expenses actually and reasonably incurred in connection with such action or suit
  if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation,
  provided that such indemnification will be denied if the individual is found liable to the corporation unless, in such a case, the court
  determines the person is nonetheless entitled to indemnification for such expenses. A corporation must indemnify a present or former director
  or officer who successfully defends himself or herself in a proceeding to which he or she was a party because he or she was a director
  or officer of the corporation against expenses actually and reasonably incurred by him or her. Expenses incurred by an officer or director,
  or any employees or agents as deemed appropriate by the board of directors, in defending civil or criminal proceedings may be paid by
  the corporation in advance of the final disposition of such proceedings upon receipt of an undertaking by or on behalf of such director,
  officer, employee or agent to repay such amount if it shall ultimately be determined that he or she is not entitled to be indemnified
  by the corporation. The Delaware law regarding indemnification and expense advancement is not exclusive of any other rights which may
  be granted by our restated certificate of incorporation or restated bylaws, a vote of stockholders or disinterested directors, agreement
  or otherwise.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our certificate of incorporation
  provides for indemnification of our directors, officers, employees and other agents to the maximum extent permitted by the DGCL, and our
  bylaws provide for indemnification of our directors, officers, employees and other agents to the maximum extent permitted by the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain a policy of directors
  and officer&rsquo;s liability insurance covering certain liabilities incurred by our directors and officers in connection with the performance
  of their duties. In addition, we have entered into or will enter into indemnification agreements with directors, officers and some employees
  containing provisions that are in some respects broader than the specific indemnification provisions contained in the DGCL. The indemnification
  agreements will require our company, among other things, to indemnify our directors against certain liabilities that may arise by reason
  of their status or service as directors and to advance their expenses incurred as a result of any proceeding against them as to which
  they could be indemnified.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification
  for liabilities arising under the Securities Act is permitted for our directors, officers or controlling persons, pursuant to the above
  mentioned statutes or otherwise, we understand that the SEC is of the opinion that such indemnification may contravene federal public
  policy, as expressed in the Securities Act, and therefore, is unenforceable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 7. Exemption From Registration Claimed</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 8. Exhibits</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Reference is made to the attached
  Exhibit Index, which is incorporated herein by reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 5 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 9. Undertakings</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The Company hereby undertakes:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(1)   To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(i)     To
  include any prospectus required by Section 10(a)(3)&nbsp;of the Securities Act of 1933;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(ii)   To
  reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
  amendment thereof)&nbsp;which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered)&nbsp;and any deviation from the low or high end of the estimated maximum offering
  range may be reflected in the Form&nbsp;of prospectus filed with the Commission pursuant to Rule 424(b)&nbsp;if, in the aggregate, the
  changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;<U>Calculation
  of Registration Fee</U>&rdquo; table in the effective registration statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(iii)    To
  include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
  material change to such information in the registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">However, paragraphs (a)(1)(i)&nbsp;and
  (a)(1)(ii)&nbsp;do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in periodic reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d)&nbsp;of the Securities
  Exchange Act of 1934 that are incorporated by reference in this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(2)   That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial bona fide offering thereof; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.75in">(3)   To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)     The
  undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
  of the registrant&rsquo;s annual report pursuant to section 13(a)&nbsp;or section 15(d)&nbsp;of the Securities Exchange Act of 1934 (and,
  where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to section 15(d)&nbsp;of the Securities Exchange
  Act of 1934)&nbsp;that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating
  to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
  thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c)     Insofar
  as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
  of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event
  that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director,
  officer or controlling person of the Company in the successful defense of any action, suit or proceeding)&nbsp;is asserted by such director,
  officer or controlling person in connection with the securities being registered, our company will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
  by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <!-- Field: Page; Sequence: 6 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0in; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in
  the city of Palo Alto, State of California on the 9th day of August 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify"><B>180 LIFE SCIENCES CORP.</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 60%; text-align: justify">Date: August 9, 2022</TD>
      <TD STYLE="width: 5%; text-align: justify">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 35%"><I>/s/&nbsp;James N.&nbsp;Woody</I></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">Name:&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">James N.&nbsp;Woody</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify">Title:</TD>
      <TD STYLE="vertical-align: top; padding-bottom: 2.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Chief Executive Officer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(Principal Executive Officer)</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0in; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS,
  that the persons whose signature appears below constitute and appoint James N. Woody, M.D., Ph.D. and Ozan Pamir as his or her true and
  lawful attorneys-in-fact&nbsp;and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place
  and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments)&nbsp;to this Registration Statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby
  ratifying and confirming all that each of said attorney-in-fact or his or her substitute or substitutes, may lawfully do or cause to be
  done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0in; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities on the
  dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 31%; border-bottom: black 1.5pt solid; text-align: center"><B>&nbsp;Signature</B></TD>
      <TD STYLE="white-space: nowrap; width: 1%; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="width: 47%; border-bottom: black 1.5pt solid; text-align: center"><B>Title</B></TD>
      <TD STYLE="white-space: nowrap; width: 1%; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ James N.&nbsp;Woody</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Chief Executive Officer and Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">James N.&nbsp;Woody</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">(Principal Executive Officer)</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Ozan Pamir</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Interim Chief Financial Officer</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Ozan Pamir</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">(Principal Financial and Accounting Officer)</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Marc Feldmann</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Executive Co-Chairman and Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Marc Feldmann</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Lawrence Steinman</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Executive Co-Chairman and Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Lawrence Steinman</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Larry Gold</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Larry Gold</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Donald A. McGovern, Jr.</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Lead Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Donald A.&nbsp;McGovern, Jr.</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Pamela G. Marrone</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Pamela G.&nbsp;Marrone</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Francis Knuettel II</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Francis Knuettel II</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Russell T. Ray</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Russell T.&nbsp;Ray</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><I>/s/ Teresa DeLuca</I></TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">Director</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="text-align: center">August 9, 2022</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Teresa DeLuca</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="7" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incorporated by Reference</B> &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 8%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-bottom: 1.5pt; text-align: center; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B> &nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Form</B> &nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No.</B> &nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit</B> &nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 13%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filing<BR>
  Date</B> &nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed Herewith</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD STYLE="white-space: nowrap">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">4.1</P></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390022032807/ea161570ex10-1_180life.htm">180 Life Sciences Corp. 2022 Omnibus Incentive Plan***</A> &nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8-K &nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">001-38105 &nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1 &nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 14, 2022 &nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea163884ex4-2_180lifesci.htm">Form of Stock Option Agreement (2022 Omnibus Incentive Plan) ***</A> &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea163884ex4-3_180lifesci.htm">Form of Restricted Stock Grant Agreement (2022 Omnibus Incentive Plan) ***</A> &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea163884ex5-1_180lifesci.htm">Opinion of The Loev Law Firm, PC</A> &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <A HREF="ea163884ex23-1_180lifesci.htm">Consent of Marcum LLP</A> &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea163884ex5-1_180lifesci.htm">Consent of The Loev Law Firm, PC (included in Exhibit 5.1)</A> &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on the signature page of this registration statement)</A> &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
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      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT></TD>
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      <TD COLSPAN="2" STYLE="text-align: justify">Filed herewith.</TD></TR>
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      <TD COLSPAN="2" STYLE="text-align: justify">***</TD>
      <TD STYLE="text-align: justify">Indicates management contract or compensatory plan or arrangement.</TD></TR>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea163884-s8_180lifesci.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 71242}]
metadata_filer: {"company-data": {"conformed-name": "180 Life Sciences Corp.", "cik": "0001690080", "assigned-sic": "2834", "irs-number": "813832378", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-266716", "film-number": "221149229"}, "business-address": {"street1": "3000 EL CAMINO REAL", "street2": "BLDG 4, STE 200", "city": "PALO ALTO", "state": "CA", "zip": "94306", "phone": "650-507-0669"}, "mail-address": {"street1": "3000 EL CAMINO REAL", "street2": "BLDG 4, STE 200", "city": "PALO ALTO", "state": "CA", "zip": "94306"}, "former-company": {"former-conformed-name": "KBL MERGER CORP. IV", "date-changed": "20161115"}}
text: As filed with the Securities and Exchange Commission
  on August 9, 2022
  Registration No. 333- ________
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  180 LIFE SCIENCES CORP.
  (Exact name of registrant as specified in its charter)
  Delaware
  90-1890354
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  3000 El Camino Real, Bldg. 4, Suite 200
  Palo Alto, California
  94306
  (Address of principal executive offices)
  (Zip Code)
  180 LIFE SCIENCES CORP. 2022 OMNIBUS INCENTIVE
  PLAN
  (Full title of the plan)
  James N. Woody, M.D., Ph.D.
  Chief Executive Officer
  180 Life Sciences Corp.
  3000 El Camino Real, Bldg. 4, Suite 200
  Palo Alto, CA 94306
  (Name and address of agent for service)
  (650) 507-0669
  (Telephone number, including area code, of agent
  for service)
  Copy to:
  David M. Loev, Esq.
  John S. Gillies, Esq.
  The Loev Law Firm, PC
  6300 West Loop South, Suite 280
  Bellaire, Texas 77401
  Telephone: (713) 524-4110
  Facsimile: (713) 524-4122
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "
  large accelerated filer
  ," "
  accelerated filer
  ," "
  smaller reporting
  company
  ," and "
  emerging growth company
  " in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This
  Registration Statement on Form S-8 of 180 Life Sciences Corp. ("
  we
  ", "
  us
  ", "
  our
  ",
  the "
  Company
  " or "
  Registrant
  ") has been prepared in accordance with the requirements of Form S-8
  under the Securities Act of 1933, as amended, to register 2,400,000 shares of common stock, $0.0001 par value per share ("
  Common
  Stock
  ") reserved for future awards under the 180 Life Sciences Corp. 2022 Omnibus Incentive Plan (the "
  2022 Plan
  ").
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
  Items 1 and 2, from this page,
  and the documents incorporated by reference pursuant to Part II, Item 3 of this prospectus, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.
  Item 1. Plan Information.
  The Company will provide each
  recipient (the "
  Recipients
  ") of an award under the 2022 Plan with documents that contain information related to
  the 2022 Plan, and other information including, but not limited to, the disclosure required by Item 1 of Form S-8, which information is
  not required to be and is not being filed as a part of this Registration Statement or as prospectuses or prospectus supplements pursuant
  to Rule 424 under the Securities Act. The foregoing information and the documents incorporated by reference in response to Item 3 of Part
  II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
  Act. A Section 10(a) prospectus will be given to each Recipient who receives shares of Common Stock covered by this Registration
  Statement, in accordance with Rule 428(b)(1) under the Securities Act.
  Item 2. Registrant Information
  and Employee Plan Annual Information.
  We will provide to each Recipient
  a written statement advising of the availability of documents incorporated by reference in Item 3 of Part II of this Registration Statement
  (which documents are incorporated by reference in this Section 10(a) prospectus) and of documents required to be delivered pursuant
  to Rule 428(b) under the Securities Act without charge and upon written or oral request by contacting:
  Mr. Ozan Pamir
  Interim Chief Financial Officer
  180 Life Sciences Corp.
  3000 El Camino Real, Bldg. 4, Suite 200
  Palo Alto, CA 94306
  (650) 507-0669
  1
  Part II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents filed
  with the Commission by the Company are incorporated by reference into this registration statement on Form S-8 (the "
  Registration
  Statement
  ") and are made a part hereof:
  (a)
  The Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2021 filed with the SEC on March 31, 2022
  (File No. 001-38105), as amended by
  Amendment No. 1
  thereto filed with the SEC on April 28, 2022 (File No. 001-38105);
  (b)
  The Company's Quarterly Report on
  Form 10-Q
  for the quarter ended March 31, 2022 filed with the SEC on May 16, 2022 and the Company's Quarterly Report on
  Form 10-Q
  for the quarter ended June 30, 2022 filed with the SEC on August 9, 2022
  (
  File No. 001-38105
  );
  (c)
  The Company's Definitive Proxy Statement on
  Schedule 14A
  filed with the SEC on April 28, 2022 (to the extent incorporated by reference into our Annual Report on Form 10-K) (File No.
  001-38105
  );
  (d)
  The Company's Current Reports on Form 8-K (other than
      information furnished rather than filed) filed with the SEC on
  March
      28, 2022,
  April 14, 2022,
  April 28, 2022,
  May 27, 2022,
  June 14, 2022,
  and
  July 19, 2022
  (File No. 001-38105); and
  (e)
  The description of the Company's Common Stock contained in our Form 10-K as
  Exhibit 4.6,
  filed with the SEC on July 9, 2021 (File No.
  001-38105
  ), including any amendment or report filed for the purpose of updating such description.
  (f)
  All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  ") since the end of the fiscal year covered by the Annual Report referred to in (a) above.
  All documents subsequently
  filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, after the date of filing this Registration Statement
  and prior to such time as the Company files a post-effective amendment to this Registration Statement which indicates that all securities
  offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference
  in this Registration Statement and to be a part hereof from the date of filing of such documents, except for the documents, or portions
  thereof, that are "furnished" rather than filed with the SEC.
  Any statement contained in
  a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for the purpose
  of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which is also, or
  is deemed to be, incorporated herein by reference modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Item 4. Description of Securities
  Not applicable.
  Item 5. Interests of Named Experts and Counsel
  David M. Loev, the Managing
  Partner of The Loev Law Firm, PC, is the beneficial owner of stock and options to purchase less than 1% of the Registrant's common
  stock.
  II-
  1
  Item 6. Indemnification of Directors and Officers
  Under Section 145 of the Delaware
  General Corporation Law (the "
  DGCL
  "), a corporation may indemnify any individual made a party or threatened to be made
  a party to any type of proceeding, other than an action by or in the right of the corporation, because he or she is or was an officer,
  director, employee or agent of the corporation or was serving at the request of the corporation as an officer, director, employee or agent
  of another corporation or entity against expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred in
  connection with such proceeding: (1) if he or she acted in good faith and in a manner he or she reasonably believed to be in or not
  opposed to the best interests of the corporation; or (2) in the case of a criminal proceeding, he or she had no reasonable cause
  to believe that his or her conduct was unlawful. A corporation may indemnify any individual made a party or threatened to be made a party
  to any threatened, pending or completed action or suit brought by or in the right of the corporation because he or she was an officer,
  director, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee
  or agent of another corporation or other entity, against expenses actually and reasonably incurred in connection with such action or suit
  if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation,
  provided that such indemnification will be denied if the individual is found liable to the corporation unless, in such a case, the court
  determines the person is nonetheless entitled to indemnification for such expenses. A corporation must indemnify a present or former director
  or officer who successfully defends himself or herself in a proceeding to which he or she was a party because he or she was a director
  or officer of the corporation against expenses actually and reasonably incurred by him or her. Expenses incurred by an officer or director,
  or any employees or agents as deemed appropriate by the board of directors, in defending civil or criminal proceedings may be paid by
  the corporation in advance of the final disposition of such proceedings upon receipt of an undertaking by or on behalf of such director,
  officer, employee or agent to repay such amount if it shall ultimately be determined that he or she is not entitled to be indemnified
  by the corporation. The Delaware law regarding indemnification and expense advancement is not exclusive of any other rights which may
  be granted by our restated certificate of incorporation or restated bylaws, a vote of stockholders or disinterested directors, agreement
  or otherwise.
  Our certificate of incorporation
  provides for indemnification of our directors, officers, employees and other agents to the maximum extent permitted by the DGCL, and our
  bylaws provide for indemnification of our directors, officers, employees and other agents to the maximum extent permitted by the DGCL.
  We maintain a policy of directors
  and officer's liability insurance covering certain liabilities incurred by our directors and officers in connection with the performance
  of their duties. In addition, we have entered into or will enter into indemnification agreements with directors, officers and some employees
  containing provisions that are in some respects broader than the specific indemnification provisions contained in the DGCL. The indemnification
  agreements will require our company, among other things, to indemnify our directors against certain liabilities that may arise by reason
  of their status or service as directors and to advance their expenses incurred as a result of any proceeding against them as to which
  they could be indemnified.
  Insofar as indemnification
  for liabilities arising under the Securities Act is permitted for our directors, officers or controlling persons, pursuant to the above
  mentioned statutes or otherwise, we understand that the SEC is of the opinion that such indemnification may contravene federal public
  policy, as expressed in the Securities Act, and therefore, is unenforceable.
  Item 7. Exemption From Registration Claimed
  Not applicable.
  Item 8. Exhibits
  Reference is made to the attached
  Exhibit Index, which is incorporated herein by reference.
  II-
  2
  Item 9. Undertakings
  (a)
  The Company hereby undertakes:
  (1)   To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i)     To
  include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
  (ii)   To
  reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering
  range may be reflected in the Form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
  changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "
  Calculation
  of Registration Fee
  " table in the effective registration statement; and
  (iii)    To
  include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
  material change to such information in the registration statement.
  However, paragraphs (a)(1)(i) and
  (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in periodic reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference in this registration statement.
  (2)   That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial bona fide offering thereof; and
  (3)   To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b)     The
  undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
  of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and,
  where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange
  Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating
  to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
  thereof.
  (c)     Insofar
  as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
  of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event
  that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director,
  officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, our company will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
  by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in
  the city of Palo Alto, State of California on the 9th day of August 2022.
  180 LIFE SCIENCES CORP.
  Date: August 9, 2022
  By:
  /s/ James N. Woody
  Name:
  James N. Woody
  Title:
  Chief Executive Officer
  (Principal Executive Officer)
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS,
  that the persons whose signature appears below constitute and appoint James N. Woody, M.D., Ph.D. and Ozan Pamir as his or her true and
  lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place
  and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby
  ratifying and confirming all that each of said attorney-in-fact or his or her substitute or substitutes, may lawfully do or cause to be
  done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities on the
  dates indicated.
  Signature
  Title
  Date
  /s/ James N. Woody
  Chief Executive Officer and Director
  August 9, 2022
  James N. Woody
  (Principal Executive Officer)
  /s/ Ozan Pamir
  Interim Chief Financial Officer
  August 9, 2022
  Ozan Pamir
  (Principal Financial and Accounting Officer)
  /s/ Marc Feldmann
  Executive Co-Chairman and Director
  August 9, 2022
  Marc Feldmann
  /s/ Lawrence Steinman
  Executive Co-Chairman and Director
  August 9, 2022
  Lawrence Steinman
  /s/ Larry Gold
  Director
  August 9, 2022
  Larry Gold
  /s/ Donald A. McGovern, Jr.
  Lead Director
  August 9, 2022
  Donald A. McGovern, Jr.
  /s/ Pamela G. Marrone
  Director
  August 9, 2022
  Pamela G. Marrone
  /s/ Francis Knuettel II
  Director
  August 9, 2022
  Francis Knuettel II
  /s/ Russell T. Ray
  Director
  August 9, 2022
  Russell T. Ray
  /s/ Teresa DeLuca
  Director
  August 9, 2022
  Teresa DeLuca
  II-
  4
  EXHIBIT INDEX
  Incorporated by Reference
  Exhibit No.
  Description
  Form
  File No.
  Exhibit
  Filing
  Date
  Filed Herewith
  4.1
  180 Life Sciences Corp. 2022 Omnibus Incentive Plan***
  8-K
  001-38105
  10.1
  June 14, 2022
  4.2*
  Form of Stock Option Agreement (2022 Omnibus Incentive Plan) ***
  X
  4.3*
  Form of Restricted Stock Grant Agreement (2022 Omnibus Incentive Plan) ***
  X
  5.1*
  Opinion of The Loev Law Firm, PC
  23.1*
  Consent of Marcum LLP
  X
  23.2*
  Consent of The Loev Law Firm, PC (included in Exhibit 5.1)
  X
  24.1*
  Power of Attorney (included on the signature page of this registration statement)
  X
  107*
  Filing Fee Table
  *
  Filed herewith.
  ***
  Indicates management contract or compensatory plan or arrangement.
  II-5