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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 30, 2023</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <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>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="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&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="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&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-top: 0pt; margin-bottom: 0pt; 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; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="width: 2%; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="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
      <BR>
  incorporation or organization)</P></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer <BR>
  Identification
      No.)</P></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%; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>94306</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of principal executive offices)</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; 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>FIRST 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="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>James N. Woody, M.D., Ph.D.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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: 30%; text-align: justify"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 20%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 30%; text-align: justify"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 20%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></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"><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">&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">&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">&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>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 350,000 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 350,000, effective as of July
  6, 2023. This Registration Statement hereby incorporates by reference the contents of the Registrant&rsquo;s registration statement on
  Form S-8 filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390022045949/ea163884-s8_180lifesci.htm">August 9, 2022</A> (Registration No. 333-266716). 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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt"></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: 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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></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"><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;<A HREF="http://www.sec.gov/ix?doc=/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&nbsp;<FONT STYLE="background-color: white">(File No. 001-38105)(the &ldquo;<U>Annual Report</U>&rdquo;), as amended by&nbsp;<A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023034000/f10k2022a1_180lifesci.htm">Amendment No.&nbsp;1</A>&nbsp;thereto filed with the SEC on April 28, 2023 (File No. 001-38105);</FONT></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"><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 <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023039786/f10q0323_180lifescien.htm">March 31, 2023</A> filed with the SEC on May 15, 2023 and the Company&rsquo;s Quarterly Report on&nbsp;Form 10-Q&nbsp;for the quarter ended <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023067849/f10q0623_180lifescien.htm">June 30, 2023</A> filed with the SEC on August 15, 2023&nbsp;&nbsp;(<FONT STYLE="background-color: white">File No. 001-38105</FONT>);</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><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; 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&nbsp;<A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023001002/ea171254-8k_180lifesci.htm">January 5, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023002524/ea171610-8k_180lifesci.htm">January 12, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023002930/ea171718-8k_180lifesci.htm">January 17, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023003457/ea171827-8k_180lifesci.htm">January 18, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023003907/ea171897-8k_180life.htm">January 20, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023013696/ea174051-8k_180lifesci.htm">February 22, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023013822/ea174095-8k_180lifesci.htm">February 23, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023028603/ea176691-8k_180lifesci.htm">April 10, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023032642/ea177479-8k_180lifesci.htm">April 26, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023034007/ea177534-8k_180lifesci.htm">April 28, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023055659/ea181448-8k_180lifesci.htm">July 10, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023061020/ea182579-8k_180lifesci.htm">July 31, 2023</A>, and </FONT><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390023067810/ea183547-8k_180life.htm">August 15, 2023</A> (File No. 001-38105); </FONT></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"><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 Form 10-K &nbsp;for the year ended December 31, 2022, filed with the SEC on March 31, 2023, as&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390023025521/f10k2022ex4-6_180lifesci.htm">Exhibit 4.6</A>&nbsp; (File No.&nbsp;<FONT STYLE="background-color: white">001-38105</FONT>), including any amendment or report filed for the purpose of updating such description; and</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"><FONT STYLE="font-size: 10pt">(f)</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 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; 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"><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-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&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"><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 0; 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 0; 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 0; 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-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><B></B></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; font: normal 10pt Times New Roman, Times, Serif; 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-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><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 Palo Alto, State of California on the 30th day of August 2023.</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="text-align: justify; width: 60%"><FONT STYLE="font-size: 10pt">Date: August 30, 2023</FONT></TD>
      <TD STYLE="text-align: justify; width: 5%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 35%"><FONT STYLE="font-size: 10pt"><I>/s/&nbsp;James N.&nbsp;Woody&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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">James N.&nbsp;Woody</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">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Chief Executive Officer<BR>
  (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 0; 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, and each
  of them, with full power to act without the other, as such person&rsquo;s 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 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 attorneys-in-fact and agents, and each of them,
  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 attorneys-in-fact
  and agents, or any of them, 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; text-align: left"><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="border-bottom: black 1.5pt solid; width: 31%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 47%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 20%; 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/ James N.&nbsp;Woody</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">James N.&nbsp;Woody</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></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 STYLE="text-align: center">&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/ Ozan Pamir</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Ozan Pamir</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></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 STYLE="text-align: center">&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/ Marc Feldmann</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Executive Co-Chairman and Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Marc Feldmann</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/ Lawrence Steinman</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Executive Co-Chairman and Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">August 30, 2023</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/ Larry Gold</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">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Larry Gold</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/ Donald A. McGovern, Jr.</I></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Lead Director</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Donald A.&nbsp;McGovern, Jr.</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/ Pamela G. Marrone</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">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Pamela G.&nbsp;Marrone</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/ Francis Knuettel II</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">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Francis Knuettel II</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/ Russell T. Ray</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">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Russell T.&nbsp;Ray</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/ Teresa DeLuca</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">August 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Teresa DeLuca</FONT></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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
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  <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="vertical-align: top; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="7" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Incorporated by Reference</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit No.</B></FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Description</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Form</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">File No.</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exhibit</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Filing<BR> Date</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Filed Herewith</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; width: 8%; text-align: left">4.1</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 45%; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390020036383/ea129454ex3-1_180lifesci.htm">Second Amended and Restated Certificate of Incorporation</A></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 5%; text-align: center">8-K</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 9%; text-align: center">001-38105 </TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 7%; text-align: center">3.1</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 13%; text-align: center">11/12/2020</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 7%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">4.2</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390022080304/ea170293ex3-1_180lifesci.htm">Certificate of Amendment of Second Amended and Restated Certificate of Incorporation, filed with the Secretary of State of Delaware on December 15, 2022</A></TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">8-K</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">001-38105 </TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">3.1</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">12/16/2022</TD><TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left">4.3</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390021041393/ea145550ex3-1_180lifescience.htm">Amended and Restated Bylaws of 180 Life Sciences Corp.</A></TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">8-K</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">001-38105 </TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">3.1</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">08/10/2021</TD><TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">5.1*</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="ea184237ex5-1_180life.htm">Opinion of The Loev Law Firm, PC</A></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 STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left">23.1*</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="ea184237ex23-1_180life.htm">Consent of Marcum LLP</A></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 STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">23.2*</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="ea184237ex5-1_180life.htm">Consent of The Loev Law Firm, PC (included in Exhibit 5.1)</A></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 STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left">24.1*</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="#a_001">Power of Attorney (included on the signature page of this registration statement)</A></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 STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">99.1</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390023055659/ea181448ex10-1_180lifesci.htm">First Amendment to 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***</A></TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">8-K </TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">001-38105 </TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">10.1</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">07/10/2023</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left">99.2</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390023055659/ea181448ex10-2_180lifesci.htm">First Amended and Restated 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***</A></TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">8-K </TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">001-38105 </TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">10.2</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">07/10/2023</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">99.3</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390022045949/ea163884ex4-2_180lifesci.htm">Form of Stock Option Agreement (2022 Omnibus Incentive Plan) ***</A></TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">S-8</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">333-266716</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">4.2</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">08/09/2022</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left">99.4</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390022045949/ea163884ex4-3_180lifesci.htm">Form of Restricted Stock Grant Agreement (2022 Omnibus Incentive Plan) ***</A></TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">S-8</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">333-266716</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">4.3</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">08/09/2022</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">107*</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><A HREF="ea184237ex-fee_180life.htm">Filing Fee Table</A></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 STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: center">X</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&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: 5%; text-align: justify"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD STYLE="width: 95%; 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>
  <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">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-4</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea184237-s8_180life.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 59526}]
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": "333-274276", "film-number": "231225917"}, "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 30, 2023
  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)
  FIRST AMENDED AND RESTATED
  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.
  ☐
  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 350,000 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 350,000, effective as of July
  6, 2023. This Registration Statement hereby incorporates by reference the contents of the Registrant's registration statement on
  Form S-8 filed with the Commission on
  August 9, 2022
  (Registration No. 333-266716). 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, 2022 filed with the SEC on March 31, 2023
  (File No. 001-38105)(the "
  Annual Report
  "), as amended by
  Amendment No. 1
  thereto filed with the SEC on April 28, 2023 (File No. 001-38105);
  (b)
  The Company's Quarterly Report on Form 10-Q for the quarter ended
  March 31, 2023
  filed with the SEC on May 15, 2023 and the Company's Quarterly Report on Form 10-Q for the quarter ended
  June 30, 2023
  filed with the SEC on August 15, 2023  (
  File No. 001-38105
  );
  (c)
  The Company's Current Reports on Form 8-K (other than information furnished rather than filed) filed with the SEC on
  January 5, 2023
  ,
  January 12, 2023
  ,
  January 17, 2023
  ,
  January 18, 2023
  ,
  January 20, 2023
  ,
  February 22, 2023
  ,
  February 23, 2023
  ,
  April 10, 2023
  ,
  April 26, 2023
  ,
  April 28, 2023
  ,
  July 10, 2023
  ,
  July 31, 2023
  , and
  August 15, 2023
  (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
  (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 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.
  Item 8. Exhibits
  Reference is made to the attached
  Exhibit Index, which is incorporated herein by reference.
  II-
  1
  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 Palo Alto, State of California on the 30th day of August 2023.
  180 LIFE SCIENCES CORP.
  Date: August 30, 2023
  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, and each
  of them, with full power to act without the other, as such person's 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 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 attorneys-in-fact and agents, and each of them,
  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 attorneys-in-fact
  and agents, or any of them, 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/ James N. Woody
  Chief Executive Officer and Director
  August 30, 2023
  James N. Woody
  (Principal Executive Officer)
  /s/ Ozan Pamir
  Chief Financial Officer
  August 30, 2023
  Ozan Pamir
  (Principal Financial and Accounting Officer)
  /s/ Marc Feldmann
  Executive Co-Chairman and Director
  August 30, 2023
  Marc Feldmann
  /s/ Lawrence Steinman
  Executive Co-Chairman and Director
  August 30, 2023
  Lawrence Steinman
  /s/ Larry Gold
  Director
  August 30, 2023
  Larry Gold
  /s/ Donald A. McGovern, Jr.
  Lead Director
  August 30, 2023
  Donald A. McGovern, Jr.
  /s/ Pamela G. Marrone
  Director
  August 30, 2023
  Pamela G. Marrone
  /s/ Francis Knuettel II
  Director
  August 30, 2023
  Francis Knuettel II
  /s/ Russell T. Ray
  Director
  August 30, 2023
  Russell T. Ray
  /s/ Teresa DeLuca
  Director
  August 30, 2023
  Teresa DeLuca
  II-
  3
  EXHIBIT INDEX
  Incorporated by Reference
  Exhibit No.
  Description
  Form
  File No.
  Exhibit
  Filing
  Date
  Filed 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
  Amended and Restated Bylaws of 180 Life Sciences Corp.
  8-K
  001-38105
  3.1
  08/10/2021
  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
  First Amendment to 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***
  8-K
  001-38105
  10.1
  07/10/2023
  99.2
  First Amended and Restated 180 Life Sciences Corp. 2022 Omnibus Incentive Plan***
  8-K
  001-38105
  10.2
  07/10/2023
  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