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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on January 27,
  2025</B></P>
  
  <P STYLE="text-align: right; margin-top: 0; margin-bottom: 0"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></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>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>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">&nbsp;</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: center">&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: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>90-1890354</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid">
      <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="vertical-align: top; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>94306</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address of principal executive offices)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></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"><B>THIRD AMENDED AND RESTATED</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"><B>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"><B>Blair Jordan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Interim Chief Executive Officer</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"><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, CA 94306</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</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>(650)&nbsp;507-0669</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, of agent
  for service)</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><I>Copy to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">David M. Loev, Esq.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">John S. Gillies, Esq.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The Loev Law Firm, PC</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">6300 West Loop South, Suite 280</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Bellaire, Texas 77401</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Telephone: (713)&nbsp;524-4110</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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: 25%; text-align: justify"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 25%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%; text-align: justify"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 25%; text-align: justify">&#9744;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: justify">&#9746;</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"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</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.&nbsp;<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"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></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>
  
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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; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION OF ADDITIONAL SHARES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PURSUANT TO GENERAL INSTRUCTION E</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: 27pt">Pursuant to General Instruction
  E of Form S-8, 180 Life Sciences Corp. (&ldquo;<U>Registrant</U>&rdquo;) is filing this Registration Statement on Form S-8 with the U.S.
  Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) to register 776,321 additional shares of the Registrant&rsquo;s
  common stock, $0.0001 par value per share, for issuance under the Registrant&rsquo;s 2022 Omnibus Incentive Plan (the &ldquo;<U>Plan</U>&rdquo;),
  pursuant to an amendment to the Plan increasing the number of shares reserved for issuance thereunder by 776,321, effective as of December
  27, 2024. This Registration Statement hereby incorporates by reference the contents of the Registrant&rsquo;s registration statements
  on Form S-8 filed with the Commission on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390022045949/ea163884-s8_180lifesci.htm">August 9, 2022</A>&nbsp;(Registration No. 333-266716); <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390023072269/ea184237-s8_180life.htm">August 30, 2023</A>&nbsp;(Registration No.
  333-274276); and <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024033881/ea0202658-s8_180life.htm">April 18, 2024</A> (Registration No. 333-278772). In accordance with the instructional note to Part&nbsp;I of Form S-8 as
  promulgated by the Commission, the information specified by Part&nbsp;I of Form S-8 has been omitted from this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>
  
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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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>&nbsp;</B></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 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"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Annual Report
  on&nbsp;Form 10-K&nbsp;for the year ended December 31, 2023, filed with the SEC on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024025262/ea0200233-10k_180lif.htm">March 25, 2024</A>, as amended by&nbsp;Amendment
  No. 1&nbsp;thereto filed with the SEC on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024037176/ea0204622-10ka1_180life.htm">April 29, 2024</A>&nbsp;(File No. 001-38105)&nbsp;(as amended, the &ldquo;<U>Annual Report</U>&rdquo;);</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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"><FONT STYLE="font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on&nbsp;Form 10-Q&nbsp;for the
                                                                                                                         quarter ended March 31, 2024, filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024043746/ea0204921-10q_180life.htm">May
                                                                                                                         15, 2024</A> (File No. 001-38105), the Company&rsquo;s Quarterly Report on&nbsp;Form 10-Q&nbsp;for the quarter ended June 30, 2024,
                                                                                                                         filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024067741/ea0210822-10q_180life.htm">August
                                                                                                                         12, 2024</A> (File No. 001-38105) and the Company&rsquo;s Quarterly Report on&nbsp;Form 10-Q&nbsp;for the quarter ended September
                                                                                                                         30, 2024, filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024098508/ea0220680-10q_180life.htm">November
                                                                                                                         14, 2024</A> (File No. 001-38105);</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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"><FONT STYLE="font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The
  Company&rsquo;s Definitive Proxy Statement on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024096232/ea0220686-def14a_180life.htm">Schedule 14A</A>, filed with the Commission on November 12, 2024, to the extent filed
  and not furnished with the Commission;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
       <TR STYLE="vertical-align: top; text-align: justify">
  <TD>&nbsp;</TD><TD STYLE="text-align: left">(c) </TD><TD STYLE="text-align: justify">The Company&rsquo;s Current Reports on Form 8-K and 8-K/A (other than information furnished rather
                                                       than filed)&nbsp;filed with the SEC on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024003538/ea191607-8k_180life.htm">January
                                                       16, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024003899/ea191699-8k_180life.htm">January 17,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024007176/ea192211-8k_180life.htm">January 29,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024014908/ea193928-8k_180life.htm">February 16,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024015102/ea193909-8k_180life.htm">February 20,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024016681/ea0200627-8k_180life.htm">February 26,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024017724/ea0200762-8k_180life.htm">February 28,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024018231/ea0200917-8k_180life.htm">February 29,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024019036/ea0200953-8k_180life.htm">March 1,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024021093/ea0201429-8k_180life.htm">March 8,
                                                       2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024021213/ea0201449-8k_180life.htm">March 11,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024022381/ea0201776-8k_180life.htm">March
                                                       14, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024034519/ea0204234-8k_180life.htm">April 19,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024041030/ea0205589-8k_180lifesci.htm">May 9,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024043761/ea0206133-8k_180lifesci.htm">May 15,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024045652/ea020665801-8k_180life.htm">May 21,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024058189/ea0208829-8k_180life.htm">July 2,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000101376224000598/ea020982001-8k_180lifesci.htm">July 23,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000101376224002270/ea0210232-8k_180lifesci.htm">July 30,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024076949/ea0213868-8k_180life.htm">September 9,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024078158/ea0214322-8k_180life.htm">September 12,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024084859/ea0216403-8k_180life.htm">October 3,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024086401/ea0217109-8k_180life.htm">October 9,
                                                       2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024087976/ea0217703-8k_180life.htm">October 16, 2024</A>,
  						     <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024088119/ea0217785-8k_180life.htm">October 16, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024089354/ea0217938-8k_180life.htm">October 21, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024091422/ea0218848-8k_180life.htm">October 29, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024091732/ea0218911-8k_180life.htm">October 29, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024105251/ea0223540-8k_180life.htm">December 4, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024108054/ea0224471-8k_180life.htm">December 12, 2024</A>,&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024110152/ea0225237-8k_180life.htm">December 18, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024113500/ea0226200-8k_180life.htm">December 30, 2024</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390025000398/ea0226552-8ka1_180life.htm">January 2, 2024</A>&nbsp;(File
                                                       No. 001-38105);</TD></TR>
       </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(d)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Company&rsquo;s Common Stock contained in our Annual Report on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390023025521/f10k2022_180lifesci.htm">Form 10-K</A>&nbsp;for the year ended December 31, 2022, filed with the SEC on March 31, 2023, as&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390023025521/f10k2022ex4-6_180lifesci.htm">Exhibit 4.6</A>&nbsp;(File No.&nbsp;001-38105), including any amendment or report filed for the purpose of updating such description; and</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&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">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(e)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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.</FONT></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 0; text-align: justify; text-indent: 0.5in">All reports and documents
  filed by the Registrant pursuant to Sections 13(a), 13(c), 14, and 15(d)&nbsp;of the Exchange Act (other than Current Reports furnished
  under&nbsp;<U>Item 2.02</U>&nbsp;or&nbsp;<U>Item 7.01</U>&nbsp;of Form 8-K and exhibits furnished on such form that relate to such items)&nbsp;on
  or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement
  that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to
  be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such reports and documents.</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 by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed
  to be incorporated by reference herein 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; text-indent: 0.5in">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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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; text-align: justify"></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">None.</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 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"><B>&nbsp;</B></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 CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company hereby undertakes:</FONT></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 0; 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 0pt 0pt 0.25in; text-align: justify; text-indent: 0.5in">(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 0; 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 0; 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: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <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"><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 0; 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 North Vancouver, British Columbia, Canada, on the January 27, 2025.</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>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap"><FONT STYLE="font-size: 10pt"><B>180 LIFE SCIENCES CORP.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 5%; text-align: justify"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="width: 35%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><I>/s/ Blair Jordan&nbsp;</I></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Blair Jordan</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Interim Chief Executive Officer<BR>
  (Principal Executive Officer and Principal Financial/Accounting Officer)</FONT></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"><A NAME="a_001"></A><B>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 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS, that the persons whose signature appears below constitute and appoint Blair Jordan, as such person&rsquo;s true and lawful attorney-in-fact
  and agent, 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 this Registration Statement, and any and all amendments thereto (including post-effective amendments), and to file
  the same, with exhibits and schedules thereto, and other documents in connection therewith, with the SEC, granting unto said attorney-in-fact
  and agent, full power and authority to do and perform each and every act and thing necessary or desirable 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 said
  attorney-in-fact and agent, or their or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof. This
  Power of Attorney may be signed in several counterparts.</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 0; 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"><B>&nbsp;</B></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"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
      <TD STYLE="width: 47%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></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"><FONT STYLE="font-size: 10pt"><I>/s/ Blair Jordan</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Interim Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;27, 2025</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Blair Jordan</FONT></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">(Principal Executive Officer and Principal Financial/Accounting Officer)</FONT></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&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"><FONT STYLE="font-size: 10pt"><I>/s/ Lawrence Steinman</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Lawrence Steinman</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Stephen Shoemaker</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">Stephen Shoemaker</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Jay Goodman</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Jay Goodman</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Ryan L. Smith</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Ryan L. Smith</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></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: 0pt 0; 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: bottom">
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD COLSPAN="7" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Incorporated by Reference</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Filed</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="width: 10%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 45%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 5%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Form</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 9%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>File No.</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 7%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 11%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Filing Date</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 7%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Herewith</B></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390020036383/ea129454ex3-1_180lifesci.htm"><FONT STYLE="font-size: 10pt">Second Amended and Restated Certificate of Incorporation</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">001-38105</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">11/12/2020</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390022080304/ea170293ex3-1_180lifesci.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment of Second Amended and Restated Certificate of Incorporation, filed with the Secretary of State of Delaware on December 15, 2022</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">001-38105</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">12/16/2022</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024017724/ea0200762ex3-1_180life.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of 180 Life Sciences Corp., filed with the Secretary of State of Delaware on February 26, 2024</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">001-38105</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">2/28/2024</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024084859/ea021640301ex3-1_180life.htm"><FONT STYLE="font-size: 10pt">Certificate of Designations of 180 Life Sciences Corp. Establishing the Designations, Preferences, Limitations and Relative Rights of Its Series B Convertible Preferred Stock&nbsp;</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">001-38105</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">10/3/2024</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390023074568/ea184802ex3-1_180life.htm"><FONT STYLE="font-size: 10pt">Second Amended and Restated&nbsp;Bylaws of 180 Life Sciences Corp., effective as of September 4, 2023</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">001-38105</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">09/07/2023</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea022838101ex5-1_180lifesci.htm"><FONT STYLE="font-size: 10pt">Opinion of The Loev Law Firm, PC</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea022838101ex23-1_180lifesci.htm"><FONT STYLE="font-size: 10pt">Consent of Marcum LLP</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea022838101ex5-1_180lifesci.htm"><FONT STYLE="font-size: 10pt">Consent of The Loev Law Firm, PC (included in Exhibit 5.1)</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="#a_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included on the signature page of this registration statement)</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024113675/ea022635701ex10-1_180life.htm"><FONT STYLE="font-size: 10pt">Third Amendment to 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">001-38105</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">10.1</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">12/31/2024</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390024113675/ea022635701ex10-2_180life.htm"><FONT STYLE="font-size: 10pt">Third Amended and Restated 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">001-38105</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">10.2</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">12/31/2024</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.3</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390022045949/ea163884ex4-2_180lifesci.htm"><FONT STYLE="font-size: 10pt">Form of Stock Option Agreement (2022 Omnibus Incentive Plan) ***</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">S-8</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">333-266716</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">08/09/2022</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.4</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390022045949/ea163884ex4-3_180lifesci.htm"><FONT STYLE="font-size: 10pt">Form of Restricted Stock Grant Agreement (2022 Omnibus Incentive Plan) ***</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">S-8</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">333-266716</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">08/09/2022</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="ea022838101ex-fee_180lifesci.htm"><FONT STYLE="font-size: 10pt">Filing Fee Table</FONT></A></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">X</FONT></TD></TR>
    </TABLE>
  <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="width: 3%; text-align: justify"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD STYLE="width: 97%; text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">***</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Indicates management contract or compensatory plan or arrangement.</FONT></TD></TR>
    </TABLE>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0228381-s8_180lifesci.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 67937}]
metadata_filer: {"company-data": {"conformed-name": "180 Life Sciences Corp.", "cik": "0001690080", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "irs-number": "813832378", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-284533", "film-number": "25560782"}, "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 January 27,
  2025
  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)
  THIRD AMENDED AND RESTATED
  180 LIFE SCIENCES CORP.
  2022 OMNIBUS INCENTIVE PLAN
  (Full title of the plan)
  Blair Jordan
  Interim 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.
  ☐
  REGISTRATION OF ADDITIONAL SHARES
  PURSUANT TO GENERAL INSTRUCTION E
  Pursuant to General Instruction
  E of Form S-8, 180 Life Sciences Corp. ("
  Registrant
  ") is filing this Registration Statement on Form S-8 with the U.S.
  Securities and Exchange Commission (the "
  Commission
  ") to register 776,321 additional shares of the Registrant's
  common stock, $0.0001 par value per share, for issuance under the Registrant's 2022 Omnibus Incentive Plan (the "
  Plan
  "),
  pursuant to an amendment to the Plan increasing the number of shares reserved for issuance thereunder by 776,321, effective as of December
  27, 2024. This Registration Statement hereby incorporates by reference the contents of the Registrant's registration statements
  on Form S-8 filed with the Commission on
  August 9, 2022
  (Registration No. 333-266716);
  August 30, 2023
  (Registration No.
  333-274276); and
  April 18, 2024
  (Registration No. 333-278772). In accordance with the instructional note to Part I of Form S-8 as
  promulgated by the Commission, the information specified by Part I of Form S-8 has been omitted from this Registration Statement.
  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, 2023, filed with the SEC on
  March 25, 2024
  , as amended by Amendment
  No. 1 thereto filed with the SEC on
  April 29, 2024
  (File No. 001-38105) (as amended, the "
  Annual Report
  ");
  (b)
  The Company's Quarterly Report on Form 10-Q for the
                                                                                                                         quarter ended March 31, 2024, filed with the SEC on
  May
                                                                                                                         15, 2024
  (File No. 001-38105), the Company's Quarterly Report on Form 10-Q for the quarter ended June 30, 2024,
                                                                                                                         filed with the SEC on
  August
                                                                                                                         12, 2024
  (File No. 001-38105) and the Company's Quarterly Report on Form 10-Q for the quarter ended September
                                                                                                                         30, 2024, filed with the SEC on
  November
                                                                                                                         14, 2024
  (File No. 001-38105);
  (c)
  The
  Company's Definitive Proxy Statement on
  Schedule 14A
  , filed with the Commission on November 12, 2024, to the extent filed
  and not furnished with the Commission;
  (c)
  The Company's Current Reports on Form 8-K and 8-K/A (other than information furnished rather
                                                       than filed) filed with the SEC on
  January
                                                       16, 2024
  ,
  January 17,
                                                       2024
  ,
  January 29,
                                                       2024
  ,
  February 16,
                                                       2024
  ,
  February 20,
                                                       2024
  ,
  February 26,
                                                       2024
  ,
  February 28,
                                                       2024
  ,
  February 29,
                                                       2024
  ,
  March 1,
                                                       2024
  ,
  March 8,
                                                       2024
  ,
  March 11,
                                                       2024
  ,
  March
                                                       14, 2024
  ,
  April 19,
                                                       2024
  ,
  May 9,
                                                       2024
  ,
  May 15,
                                                       2024
  ,
  May 21,
                                                       2024
  ,
  July 2,
                                                       2024
  ,
  July 23,
                                                       2024
  ,
  July 30,
                                                       2024
  ,
  September 9,
                                                       2024
  ,
  September 12,
                                                       2024
  ,
  October 3,
                                                       2024
  ,
  October 9,
                                                       2024
  ,
  October 16, 2024
  ,
  October 16, 2024
  ,
  October 21, 2024
  ,
  October 29, 2024
  ,
  October 29, 2024
  ,
  December 4, 2024
  ,
  December 12, 2024
  ,
  December 18, 2024
  ,
  December 30, 2024
  and
  January 2, 2024
  (File
                                                       No. 001-38105);
  (d)
  The description of the Company's Common Stock contained in our Annual Report on
  Form 10-K
  for the year ended December 31, 2022, filed with the SEC on March 31, 2023, as
  Exhibit 4.6
  (File No. 001-38105), including any amendment or report filed for the purpose of updating such description; and
  (e)
  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 reports and documents
  filed by the Registrant pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Exchange Act (other than Current Reports furnished
  under
  Item 2.02
  or
  Item 7.01
  of Form 8-K and exhibits furnished on such form that relate to such items) on
  or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement
  that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to
  be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such reports and documents.
  Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed
  to be incorporated by reference herein 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.
  II-
  1
  Item 5. Interests of Named Experts and Counsel
  None.
  Item 8. Exhibits
  Reference is made to the attached
  Exhibit Index, which is incorporated herein by reference.
  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-
  2
  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 North Vancouver, British Columbia, Canada, on the January 27, 2025.
  180 LIFE SCIENCES CORP.
  By:
  /s/ Blair Jordan
  Name:
  Blair Jordan
  Title:
  Interim Chief Executive Officer
  (Principal Executive Officer and Principal Financial/Accounting Officer)
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that the persons whose signature appears below constitute and appoint Blair Jordan, as such person's true and lawful attorney-in-fact
  and agent, 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 this Registration Statement, and any and all amendments thereto (including post-effective amendments), and to file
  the same, with exhibits and schedules thereto, and other documents in connection therewith, with the SEC, granting unto said attorney-in-fact
  and agent, full power and authority to do and perform each and every act and thing necessary or desirable 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 said
  attorney-in-fact and agent, or their or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof. This
  Power of Attorney may be signed in several counterparts.
  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/ Blair Jordan
  Interim Chief Executive Officer and Director
  January 27, 2025
  Blair Jordan
  (Principal Executive Officer and Principal Financial/Accounting Officer)
  /s/ Lawrence Steinman
  Director
  January 27, 2025
  Lawrence Steinman
  /s/ Stephen Shoemaker
  Director
  January 27, 2025
  Stephen Shoemaker
  /s/ Jay Goodman
  Director
  January 27, 2025
  Jay Goodman
  /s/ Ryan L. Smith
  Director
  January 27, 2025
  Ryan L. Smith
  II-
  3
  EXHIBIT INDEX
  Incorporated by Reference
  Filed
  Exhibit No.
  Description
  Form
  File No.
  Exhibit
  Filing Date
  Herewith
  4.1
  Second Amended and Restated Certificate of Incorporation
  8-K
  001-38105
  3.1
  11/12/2020
  4.2
  Certificate of Amendment of Second Amended and Restated Certificate of Incorporation, filed with the Secretary of State of Delaware on December 15, 2022
  8-K
  001-38105
  3.1
  12/16/2022
  4.3
  Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of 180 Life Sciences Corp., filed with the Secretary of State of Delaware on February 26, 2024
  8-K
  001-38105
  3.1
  2/28/2024
  4.4
  Certificate of Designations of 180 Life Sciences Corp. Establishing the Designations, Preferences, Limitations and Relative Rights of Its Series B Convertible Preferred Stock
  8-K
  001-38105
  3.1
  10/3/2024
  4.5
  Second Amended and Restated Bylaws of 180 Life Sciences Corp., effective as of September 4, 2023
  8-K
  001-38105
  3.1
  09/07/2023
  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
  99.1
  Third Amendment to 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***
  8-K
  001-38105
  10.1
  12/31/2024
  99.2
  Third Amended and Restated 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***
  8-K
  001-38105
  10.2
  12/31/2024
  99.3
  Form of Stock Option Agreement (2022 Omnibus Incentive Plan) ***
  S-8
  333-266716
  4.2
  08/09/2022
  99.4
  Form of Restricted Stock Grant Agreement (2022 Omnibus Incentive Plan) ***
  S-8
  333-266716
  4.3
  08/09/2022
  107*
  Filing Fee Table
  X
  *
  Filed herewith.
  ***
  Indicates management contract or compensatory plan or arrangement.
  II-
  4