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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
  filed with the Securities and Exchange Commission on September 30, 2021</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
  No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Washington,
  DC 20549</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Form
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION
  STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNDER
  THE SECURITIES ACT OF 1933</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>180
  LIFE SCIENCES CORP.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Exact
  name of registrant as specified in its charter)</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>81-3832378</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(State
  or other jurisdiction of<BR>
  incorporation or organization)</I></FONT></P></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(I.R.S.
  Employer<BR>
  Identification Number)</I></FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 49%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3000
  El Camino Real,&nbsp;Bldg. 4,&nbsp;Suite 200<BR>
  Palo Alto,&nbsp;CA</B></FONT></P></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>94306</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Address
      of Principal Executive Offices)</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Zip
      Code)</I></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>180
  LIFE SCIENCES CORP. 2020 OMNIBUS INCENTIVE PLAN</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Full
  Title of the Plan)</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>James
  N. Woody, M.D., Ph.D.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Chief
  Executive Officer</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>180
  Life Sciences Corp.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3000
  El Camino Real, Bldg. 4, Suite 200</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Palo
  Alto, CA 94306</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Name
  and Address of Agent for Service)</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U STYLE="text-decoration: none">(650)&nbsp;507-0669</U></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Telephone
  Number, Including Area Code, of Agent for Service)</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Copy
  to:</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>David
  M. Loev, Esq.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>John
  S. Gillies, Esq.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
  Loev Law Firm, PC</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6300
  West Loop South, Suite 280</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Bellaire,
  Texas 77401</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Telephone:&nbsp;(713)&nbsp;524-4110</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Facsimile:&nbsp;(713)&nbsp;524-4122</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></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; font-size: 10pt">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.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer&nbsp;<B>&#9744;</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer&nbsp;<B>&#9744;</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer &#9746;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company &#9746;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company &#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</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; font-size: 10pt">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. &#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CALCULATION
  OF REGISTRATION FEE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">Title of securities to be registered</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount to be</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registered(1)(2)</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed maximum offering price per share</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed maximum aggregate offering price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount of</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>registration fee</B></FONT></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: justify">Common Stock, par value $0.0001 per share</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,370,031
  shares</FONT></TD><TD STYLE="width: 1%; text-align: left">(3)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.46</FONT></TD><TD STYLE="width: 1%; text-align: left">(4)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">7,480,369.26</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">816.11</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">Common Stock, par value $0.0001 per share</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">282,109
  shares</FONT></TD><TD STYLE="text-align: left">(5)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.46</FONT></TD><TD STYLE="text-align: left">(4)</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,540,315.14</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">168.05</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; padding-bottom: 1.5pt">Common Stock, par value $0.0001 per share</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,066,000
  shares</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">(6)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: left">$</TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.04</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">(7)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">10,412,640.00</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,136.02</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="font-weight: bold; text-align: justify; padding-bottom: 1.5pt">Total</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3,718,140 shares</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">19,433,324.40</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">2,120.18</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This Registration
      Statement on Form&nbsp;S-8 relates to the 2020 Omnibus Incentive Plan (the &ldquo;<U>Incentive Plan</U>&rdquo;)&nbsp;of 180 Life
      Sciences Corp. (the &ldquo;<U>Registrant</U>&rdquo; or the &ldquo;<U>Company</U>&rdquo;). An aggregate of 3,718,140 shares of the
      Registrant&rsquo;s common stock, par value $0.0001 per share (the &ldquo;<U>Common Stock</U>&rdquo;)&nbsp;have been or may currently
      be issued under the Incentive Plan. Registered in this Registration Statement are (a)&nbsp;1,370,031 shares of Common Stock reserved
      for future issuance under the Incentive Plan (see footnote (3)), the offer and sale of which are being registered herein; (b)&nbsp;282,109&nbsp;shares of Common Stock previously issued under the Incentive Plan, the resale of which are being registered herein (see footnote
      (5)); and (c)&nbsp;2,066,000 shares of Common Stock issuable upon the exercise of outstanding options granted under the Incentive
      Plan see footnote (6)).</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to Rule 416 under the Securities Act, this
      Registration Statement also covers any additional shares of Common Stock of the Registrant that become issuable pursuant to awards
      by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration
      which results in an increase in the number of the outstanding shares of Common Stock.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents shares reserved
      for issuance pursuant to future awards under the Incentive Plan.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated solely for the
      purpose of calculating the registration fee pursuant to Rules 457(c)&nbsp;and (h)&nbsp;under the Securities Act, and based upon the
      average of the high ($2.65)&nbsp;and low ($2.26)&nbsp;sales prices of the Registrant&rsquo;s Common Stock as reported on the Nasdaq
      Capital Market on September 28, 2021, which date is within five business days prior to filing this Registration Statement.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
      shares of Common Stock issued to officers, directors and consultants of the Registrant pursuant to the Incentive Plan to be
      registered for resale.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents shares of Common
      Stock issuable upon exercise of outstanding options granted to officers and directors of the Registrant under the Incentive Plan
      with an exercise price of (a)&nbsp;$2.49 per share (50,000 options to purchase shares of common stock granted on December 3, 2020),&nbsp;&nbsp;(b)&nbsp;$4.43
      per share (1,580,000 options to purchase shares of common stock granted on February 6, 2021), and (c)&nbsp;$7.56 per share (436,000
      options to purchase shares of common stock granted on August 3, 2021.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated solely for the
      purpose of calculating the registration fee pursuant to Rule 457(h)&nbsp;under the Securities Act, and based upon the weighted average
      price at which the options described in footnote (6)&nbsp;share may be exercised.</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"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Explanatory
  Note</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Registration Statement on Form&nbsp;S-8 of 180 Life Sciences Corp. (&ldquo;<U>we</U>&rdquo;, &ldquo;<U>us</U>&rdquo;, &ldquo;<U>our</U>&rdquo;,
  the &ldquo;<U>Company</U>&rdquo; or &ldquo;<U>Registrant</U>&rdquo;)&nbsp;has been prepared in accordance with the requirements of Form&nbsp;S-8
  under the Securities Act of 1933, as amended, to register:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">282,109&nbsp;shares
  of Common Stock previously issued under the&nbsp;180 Life Sciences Corp. 2020 Omnibus Plan (the &ldquo;<U>Incentive Plan</U>&rdquo;);</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,066,000&nbsp;shares
      of Common Stock issuable upon exercise of outstanding options previously granted under the&nbsp; Incentive Plan; and</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,370,031&nbsp;shares of
      Common Stock reserved for future awards under the&nbsp;Incentive Plan.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Registration Statement contains two parts. The first part contains a &ldquo;<U>reoffer</U>&rdquo; prospectus prepared in accordance with
  Part I of Form S-3 (in accordance with Instruction C of the General Instructions to Form S-8). The Reoffer Prospectus permits reoffers
  and resales of those shares referred to above that constitute &ldquo;<U>control securities</U>&rdquo; or&nbsp;&ldquo;<U>restricted securities,</U>&rdquo;&nbsp;within
  the meaning of Form S-8, by certain of the Company&rsquo;s&nbsp;stockholders, as more fully set forth therein. The resale prospectus
  relates to shares of Common Stock, $0.0001 par value per share that the Registrant previously issued to certain consultants, officers
  and directors of the Company pursuant to the&nbsp;Incentive Plan, and does not necessarily represent a present intention to sell any
  or all such shares of Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
  the context indicates otherwise, references to &ldquo;<U>180 Life Sciences Corp.</U>&rdquo;, &ldquo;<U>180</U>&rdquo;, &ldquo;<U>the
  Company</U>&rdquo;, &ldquo;<U>we</U>&rdquo;, &ldquo;<U>us</U>&rdquo;, or &ldquo;<U>our</U>&rdquo; refer to the combined company following
  the consummation of the business combination contemplated by that certain Business Combination Agreement (as amended, the &ldquo;<U>Business
  Combination Agreement</U>&rdquo;), dated as of July 25, 2019, entered into by and among 180 Life Sciences Corp. (f/k/a KBL Merger Corp.
  IV), KBL Merger Sub, Inc. (&ldquo;<U>Merger Sub</U>&rdquo;), 180 Life Corp. (f/k/a 180 Life Sciences Corp.), Katexco Pharmaceuticals
  Corp., CannBioRex Pharmaceuticals Corp., 180 Therapeutics L.P., and Lawrence Pemble as stockholders&rsquo; representative, pursuant to
  which, among other things, Merger Sub merged with and into 180 Life Corp., with 180 Life Corp. continuing as the surviving entity and
  a wholly-owned subsidiary of our company (such transaction, the &ldquo;<U>Merger</U>&rdquo; or the &ldquo;<U>Business Combination</U>&rdquo;).
  The Merger became effective on November 6, 2020.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Page; Sequence: 3 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  I</B></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; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE SECTION 10(A)&nbsp;PROSPECTUS</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Registration Statement relates to two separate prospectuses.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Section
  10(a)&nbsp;Prospectus</U>: Items 1 and 2, from this page, and the documents incorporated by reference pursuant to Part II, Item 3 of
  this prospectus, constitute a prospectus that meets the requirements of Section 10(a)&nbsp;of the Securities Act of 1933, as amended
  (the &ldquo;<U>Securities Act</U>&rdquo;).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Reoffer
  Prospectus</U>: The material that follows Item 2, up to but not including Part II of this Registration Statement, of which the Reoffer
  Prospectus is a part, constitutes a &ldquo;<U>Reoffer Prospectus,</U>&rdquo; prepared in accordance with the requirements of Part I of
  Form S-3 under the Securities Act. Pursuant to General Instruction C of Form S-8, the Reoffer Prospectus may be used for reoffers or
  resales of Common Stock which are deemed to be &ldquo;<U>control securities</U>&rdquo; or &ldquo;<U>restricted securities</U>&rdquo;
  under the Securities Act that have been acquired by the selling stockholders named in in the Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  1. Plan Information.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Company will provide each recipient (the &ldquo;<U>Recipients</U>&rdquo;)&nbsp;of an award under the Incentive Plan with documents that
  contain information related to the Incentive Plan, and other information including, but not limited to, the disclosure required by Item
  1 of Form S-8, which information is not required to be and is not being filed as a part of this Registration Statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated by
  reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements
  of Section 10(a)&nbsp;of the Securities Act. A Section 10(a)&nbsp;prospectus will be given to each Recipient who receives shares of Common
  Stock covered by this Registration Statement, in accordance with Rule 428(b)(1)&nbsp;under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  2. Registrant Information and Employee Plan Annual Information.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  will provide to each Recipient a written statement advising of the availability of documents incorporated by reference in Item 3 of Part
  II of this Registration Statement (which documents are incorporated by reference in this Section 10(a)&nbsp;prospectus)&nbsp;and of documents
  required to be delivered pursuant to Rule 428(b)&nbsp;under the Securities Act without charge and upon written or oral request by contacting:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
  Ozan Pamir</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interim
  Chief Financial Officer</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">180
  Life Sciences Corp.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3000
  El Camino Real, Bldg. 4, Suite 200</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Palo
  Alto, CA 94306</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(650)&nbsp;507-0669</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Page; Sequence: 4 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REOFFER
  PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><IMG SRC="image_001.jpg" ALT="">&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>180
  LIFE SCIENCES CORP.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2,348,109
  shares</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>of</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common
  Stock</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Reoffer Prospectus (&ldquo;<U>prospectus</U>&rdquo;)&nbsp;covers the resale of an aggregate of up to 2,348,109 shares (the &ldquo;<U>Shares</U>&rdquo;)&nbsp;of
  our common stock, $0.0001 par value per share (the &ldquo;<U>Common Stock</U>&rdquo;)&nbsp;by the selling stockholders (&ldquo;<U>Selling
  Stockholders</U>&rdquo;)&nbsp;listed in this prospectus, certain of whom are deemed to be our affiliates, as that term is defined in
  Rule 405 under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;). The Shares include 282,109 outstanding
  shares of Common Stock and 2,066,000 shares of Common Stock issuable upon exercise of outstanding options to purchase shares of Common
  Stock. The Selling Stockholders acquired such shares pursuant to grants and awards made under the 180 Life Sciences Corp. 2020 Omnibus
  Incentive Plan (the &ldquo;<U>Incentive Plan</U>&rdquo;).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  will not receive any proceeds from sales of the shares of our Common Stock covered by this prospectus by any of the Selling Stockholders.
  However, we will receive the proceeds, if any, from the exercise of the options granted under the Incentive Plan, to the extent exercised
  for cash. The shares may be offered, from time to time, by any or all of the Selling Stockholders through ordinary brokerage transactions,
  in negotiated transactions or in other transactions, at such prices as they may determine, which may relate to market prices prevailing
  at the time of sale or be a negotiated price. The Selling Stockholders may engage brokers or dealers who may receive commissions or discounts
  from the Selling Stockholders. See &ldquo;Plan of Distribution.&rdquo;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  will bear all costs, expenses and fees in connection with the registration of the shares. Brokerage commissions and similar selling expenses,
  if any, attributable to the offer or sale of the shares will be borne by the Selling Stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
  Selling Stockholder and any broker executing selling orders on behalf of a Selling Stockholder may be deemed to be an &ldquo;<U>underwriter</U>&rdquo;
  as defined in the Securities Act. If any broker-dealers are used to effect sales, any commissions paid to broker-dealers and, if broker-dealers
  purchase any of the Shares of Common Stock covered by this prospectus as principals, any profits received by such broker-dealers on the
  resales of shares may be deemed to be underwriting discounts or commissions under the Securities Act. In addition, any profits realized
  by the Selling Stockholders may be deemed to be underwriting commissions.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Common Stock is traded on the NASDAQ Capital Market under the symbol &ldquo;<U>ATNF</U>&rdquo;. On September 28, 2021, the last reported
  sale price for our Common Stock as reported on the NASDAQ Capital Market was $5.28 per share.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
  may amend or supplement this Reoffer Prospectus from time to time by filing amendments or supplements as required. You should read the
  entire prospectus, the information incorporated by reference herein and any amendments or supplements carefully before you make your
  investment decision.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>An
  investment in our securities involves risks. You should carefully read and consider the risk factors disclosed in any of our filings
  with the Securities and Exchange Commission (&ldquo;<U>SEC</U>&rdquo;)&nbsp;that are incorporated by reference in this prospectus, including,
  without limitation, the risk factors contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2020, as supplemented
  by the risk factors contained in our Quarterly Reports filed thereafter with the SEC, before making a decision to purchase our securities.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  mailing address and telephone number are:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3000
  El Camino Real, Bldg. 4, Suite 200</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Palo
  Alto, CA 94306</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>(650)&nbsp;507-0669</U></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Neither
  the SEC nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful
  or complete. Any representation to the contrary is a criminal offense.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  date of this Reoffer Prospectus is September 30, 2021</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 5 -->
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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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TABLE
  OF CONTENTS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Section</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page
      No.</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">About this Prospectus</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_002"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prospectus Summary</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_003"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Offering</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk Factors</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_005"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forward-Looking Statements</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of Proceeds</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Determination of Offering Price</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling Stockholders</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plan of Distribution</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description of Common Stock</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_011"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend Policy</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_012"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal Matters</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_013"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Experts</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_014"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interests of Named Experts and Counsel</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_015"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosure of Commission Position on Indemnification for Securities Act Liabilities</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_016"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where You Can Find More Information</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_017"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporation of Certain Documents by Reference</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 6; Options: NewSection -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_001"></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABOUT
  THIS PROSPECTUS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
  the context indicates otherwise, references herein to &ldquo;<U>180 Life Sciences Corp.</U>&rdquo;, &ldquo;<U>180</U>&rdquo;, &ldquo;<U>the
  Company</U>&rdquo;, &ldquo;<U>we</U>&rdquo;, &ldquo;<U>us</U>&rdquo;, or &ldquo;<U>our</U>&rdquo; refer to the combined company following
  the consummation of the business combination contemplated by that certain Business Combination Agreement (as amended, the &ldquo;<U>Business
  Combination Agreement</U>&rdquo;), dated as of July 25, 2019, entered into by and among 180 Life Sciences Corp. (f/k/a KBL Merger Corp.
  IV), KBL Merger Sub, Inc. (&ldquo;<U>Merger Sub</U>&rdquo;), 180 Life Corp. (f/k/a 180 Life Sciences Corp.), Katexco Pharmaceuticals
  Corp., CannBioRex Pharmaceuticals Corp., 180 Therapeutics L.P., and Lawrence Pemble as stockholders&rsquo; representative, pursuant to
  which, among other things, Merger Sub merged with and into 180 Life Corp., with 180 Life Corp. continuing as the surviving entity and
  a wholly-owned subsidiary of our company (such transaction, the &ldquo;<U>Merger</U>&rdquo; or the &ldquo;<U>Business Combination</U>&rdquo;).
  The Merger became effective on November 6, 2020.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
  on the shares offered pursuant to this Reoffer Prospectus, as listed below, do not necessarily indicate that the Selling Stockholders
  presently intend to sell any or all of the shares so listed.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
  should rely only on the information contained in this prospectus or incorporated by reference in this prospectus and in any applicable
  prospectus supplement. Neither we nor the Selling Stockholders have authorized anyone to provide you with different information. We and
  the Selling Stockholders take no responsibility for, and can provide no assurance as to the reliability of, any other information that
  others may give you. The information contained in this prospectus, any applicable prospectus supplement and the documents incorporated
  by reference herein or therein are accurate only as of the date such information is presented. Our business, financial condition, results
  of operations and prospects may have changed since that date. You should also read this prospectus together with the additional information
  described under the headings &ldquo;<A HREF="#a_017">Incorporation of Certain Documents by Reference</A>&rdquo;
  and &ldquo;<A HREF="#a_016">Where You Can Find More Information.</A>&rdquo; This prospectus may be supplemented from time to time
  to add, update or change information in this prospectus. Any statement contained in this prospectus will be deemed to be modified or
  superseded for purposes of this prospectus to the extent that a statement contained in such prospectus supplement modifies or supersedes
  such statement. Any statement so modified will be deemed to constitute a part of this prospectus only as so modified, and any statement
  so superseded will be deemed not to constitute a part of this prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders are offering the Common Stock only in jurisdictions where such issuances are permitted. The distribution of this
  prospectus and the sale of the Common Stock in certain jurisdictions may be restricted by law. This prospectus does not constitute, and
  may not be used in connection with, an offer to sell, or a solicitation of an offer to buy, the Common Stock offered by this prospectus
  by any person in any jurisdiction in which it is unlawful for such person to make such an offer or solicitation.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  registration statement containing this prospectus, including the exhibits to the registration statement, provides additional information
  about us and the securities offered under this prospectus. The registration statement, including the exhibits, can be read on the Securities
  and Exchange Commission&rsquo;s website mentioned under the heading &ldquo;<A HREF="#a_016">Where You Can Find More Information.</A>&rdquo;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  logo and other trade names, trademarks, and service marks of 180 Life Sciences Corp., appearing in this prospectus are the property of
  our company. Other trade names, trademarks, and service marks appearing in this prospectus are the property of their respective holders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  market data and certain other statistical information used throughout this prospectus and incorporated by reference herein are based
  on independent industry publications, government publications and other published independent sources. Although we believe that these
  third-party sources are reliable and that the information is accurate and complete, we have not independently verified the information.
  Some data is also based on our good faith estimates. While we believe the market data included in this prospectus and the information
  incorporated herein and therein by reference is generally reliable and is based on reasonable assumptions, such data involves risks and
  uncertainties and is subject to change based on various factors, including those discussed under the heading &ldquo;<A HREF="#a_004">Risk Factors</A>&rdquo; below, or incorporated by reference therein.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  prospectus does not constitute an offer to sell or the solicitation of an offer to buy any securities other than the securities described
  in this prospectus or an offer to sell or the solicitation to buy such securities in any circumstances in which such offer or solicitation
  is unlawful. You should not assume that the information we have included in this prospectus is accurate as of any date other than the
  date of this prospectus or that any information we have incorporated by reference is accurate as of any date other than the date of the
  document incorporated by reference regardless of the time of delivery of this prospectus or of any securities registered hereunder.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  document includes product names, trade names and trademarks of other companies. All such product names and trademarks appearing in this
  document are the property of their respective holders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 7 -->
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  <DIV STYLE="padding-right: 5pt; padding-left: 5pt; border: Black 1.5pt solid; width: 98%">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_002"></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PROSPECTUS
  SUMMARY</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
  following summary highlights information contained elsewhere in this prospectus or in the documents incorporated herein by reference.
  This summary does not contain all of the information that you should consider before making an investment decision with respect to our
  securities. After you read this summary, you should read and consider carefully the more detailed information and financial statements
  and related notes that we include or incorporate by reference in this prospectus. If you acquire in our securities, you are assuming
  a high degree of risk.</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
  Company</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are a clinical stage biotechnology company headquartered in Palo Alto, California, focused on the development of therapeutics for unmet
  medical needs in chronic pain, inflammation, inflammatory diseases and fibrosis by employing innovative research, and, where appropriate,
  combination therapy. We have three product development platforms each of which (i)&nbsp;focus on different diseases, pains or medical
  conditions and target different factors, molecules or proteins and (ii)&nbsp;have or will have their own product candidates:</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-TNF platform:
      Focusing on fibrosis and anti-tumour necrosis factor (&ldquo;<U>anti-TNF</U>&rdquo;);</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SCAs platform:
      Focusing on drugs which are synthetic cannabidiol (&ldquo;<U>CBD</U>&rdquo;)&nbsp;or cannabigerol (&ldquo;<U>CBG</U>&rdquo;)&nbsp;analogues
      (&ldquo;<U>SCAs</U>&rdquo;); and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&alpha;7nAChR
      platform: Focusing on alpha 7 nicotinic acetylcholine receptor (&ldquo;<U>&alpha;7nAChR</U>&rdquo;).</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  have several future product candidates in development, including one product candidate in a Phase 2b clinical trial in the United Kingdom
  (&ldquo;<U>UK</U>&rdquo;)&nbsp;and the Netherlands for Dupuytren&rsquo;s disease, a condition that affects the development of fibrous
  connective tissue in the palm of the hand. Our Company was founded by several world-leading scientists, in the biotechnology and pharmaceutical
  sectors. Our world-renowned scientists Prof. Sir Marc Feldmann, Prof.&nbsp;Lawrence Steinman, Prof. Raphael Mechoulam, Dr. Jonathan Rothbard,
  and Prof. Jagdeep Nanchahal have significant experience and significant previous success in drug discovery. The scientists are from the
  University of Oxford (&ldquo;<U>Oxford</U>&rdquo;), Stanford University and Hebrew University of Jerusalem (the &ldquo;<U>Hebrew University</U>&rdquo;),
  and the management team has extensive experience in financing and growing early-stage healthcare companies.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently,
  we are conducting clinical trials only for certain indications under the anti-TNF platform. Of our three product development platforms,
  only one, the SCAs platform, involves products that are related to CBD (and not to cannabis or THC), and no clinical trials for any indications
  or products under the SCAs platform are currently being conducted in the United States or abroad.</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; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Business
  Combination</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
  November 6, 2020, we consummated the previously announced business combination (the &ldquo;<U>Business Combination</U>&rdquo;)&nbsp;contemplated
  by that certain Business Combination Agreement (as amended, the &ldquo;<U>Business Combination Agreement</U>&rdquo;), dated as of July
  25, 2019, by and among our company, KBL Merger Sub, 180 Life Corp. (f/k/a 180 Life Sciences Corp.), Katexco Pharmaceuticals Corp., CannBioRex
  Pharmaceuticals Corp., 180 Therapeutics L.P., and Lawrence Pemble as stockholders&rsquo; representative. Pursuant to the Business Combination
  Agreement, among other things, Merger Sub merged with and into 180 Life Corp., with 180 Live Corp. continuing as the surviving entity
  and as a wholly-owned subsidiary of our company. The Business Combination closed on November 6, 2020 (the effective time of the Business
  Combination being referred to as the &ldquo;<U>Effective Time</U>&rdquo;).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 8; Options: NewSection -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <DIV STYLE="padding-right: 5pt; padding-left: 5pt; border: Black 1.5pt solid; width: 98%">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  connection with, and prior to, the closing of the Business Combination, 180 Life Corp. amended its Certificate of Incorporation to change
  its name from 180 Life Sciences Corp. to 180 Life Corp., and our company changed its name from KBL Merger Corp. IV to 180 Life Sciences
  Corp.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
  the Effective Time, each share of the common stock of 180 Life Corp. issued and outstanding prior to the Effective Time was automatically
  converted into the right to receive approximately 168.3784 shares of our common stock (such shares of common stock issuable to the common
  stockholders of 180 Life Corp. pursuant to the Business Combination Agreement, the &ldquo;<U>Merger Consideration Shares</U>&rdquo;).
  An aggregate of 15,736,438 shares of common stock were issued to the common stockholders of 180 Life Corp. as Merger Consideration Shares,
  including the Merger Escrow Shares (as defined below). Also at the Effective Time, each share of 180 Life Corp. preferred stock issued
  and outstanding prior to the Effective Time was converted into the right to receive one Class C Special Voting Share of our company,
  or one Class K Special Voting Share of our company, as applicable (such shares, the &ldquo;<U>Special Voting Shares</U>&rdquo;). The
  Special Voting Shares entitle the holder thereof to an aggregate number of votes, on any particular matter, proposition or question,
  equal to the number of Exchangeable Shares (as defined below)&nbsp;of each of CannBioRex Purchaseco ULC and Katexco Purchaseco ULC, Canadian
  subsidiaries of 180 Life Corp. (and now also of our company as a result of the Business Combination), respectively, that are outstanding
  from time to time.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
  a result of the Business Combination, the existing exchangeable shares (the &ldquo;<U>Exchangeable Shares</U>&rdquo;)&nbsp;of CannBioRex
  Purchaseco ULC and/or Katexco Purchaseco ULC were adjusted in accordance with the share provisions in the articles of CannBioRex Purchaseco
  ULC or Katexco Purchaseco ULC, as applicable, governing the Exchangeable Shares such that they were multiplied by the exchange ratio
  for the Business Combination and became exchangeable into shares of our common stock. The Exchangeable Shares entitle the holders to
  dividends and other rights that are substantially economically equivalent to those of holders of our common stock, and holders of Exchangeable
  Shares have the right to vote at meetings of our stockholders. As of the date of this filing, an aggregate of 465,771 shares of our common
  stock are reserved for issuance to the holders of the Exchangeable Shares upon the exchange thereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  issuance of the Merger Consideration Shares, as well as the issuance of the shares of common stock to the holders of the Exchangeable
  Shares upon the exchange thereof, were registered on a Registration Statement on Form S-4 that was originally filed with the U.S. Securities
  and Exchange Commission (the &ldquo;<U>SEC</U>&rdquo;)&nbsp;on November 12, 2019 and was declared effective by the SEC on October 9,
  2020 (Registration No. 333-234650).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the Business Combination Agreement, 1,050,000 of the Merger Consideration Shares (such shares, the &ldquo;<U>Merger Escrow Shares</U>&rdquo;)&nbsp;were
  initially deposited into an escrow account (the &ldquo;<U>Escrow Account</U>&rdquo;)&nbsp;to serve as security for our indemnity rights
  under the Business Combination Agreement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
  a result of the Business Combination, the former stockholders of 180 Life Corp. became the controlling stockholders of our company and
  180 Life Corp. became a subsidiary of our company. The Business Combination was accounted for as a reverse merger, whereby 180 Life Corp.
  is considered the acquirer for accounting and financial reporting purposes.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
  to the Business Combination, our company was a &ldquo;<U>shell company</U>&rdquo; (as such term is defined in Rule 12b-2 under the Securities
  Exchange Act of 1934, as amended). As a result of the Business Combination, we ceased to be a &ldquo;<U>shell company</U>&rdquo;, and
  we are continuing the business operations of 180 Life Corp. as a publicly-traded company under the name &ldquo;<U>180 Life Sciences Corp.</U>&rdquo;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
  the Business Combination, our common stock was listed for trading on The Nasdaq Capital Market under the symbol &ldquo;<U>ATNF</U>&rdquo;,
  and the CUSIP number relating to our common stock is 68236V 104.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 9 -->
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  <DIV STYLE="padding-right: 5pt; padding-left: 5pt; border: Black 1.5pt solid; width: 98%">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Additional
  Information</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
  information about us can be obtained from the documents incorporated by reference herein. See &ldquo;<A HREF="#a_016">Where You Can Find More Information</A>&rdquo;.</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; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Corporate
  Information</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  company was incorporated under the laws of the State of Delaware under the name KBL Merger Corp. IV on September 7, 2016 as a blank check
  company. We changed our name to 180 Life Sciences Corp. on November 6, 2020 in connection with the closing of the Business Combination.
  Our principal executive offices are located at 3000 El Camino Real, Bldg. 4, Suite 200, Palo Alto, CA 94306, and our telephone number
  is (678)&nbsp;507-0669. We maintain a website at <U>www.180lifesciences.com</U>. We have not incorporated by reference into this prospectus
  the information in, or that can be accessed through, our website, and you should not consider it to be a part of this prospectus.&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>Implications
  of Being an Emerging Growth Company</B></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; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are an &ldquo;<U>emerging growth company</U>&rdquo; as defined in the Jumpstart Our Business Startups Act, or the JOBS Act, enacted in
  April 2012, and we may remain an emerging growth company for up to five years following the completion of our IPO. For so long as we
  remain an emerging growth company, we are permitted and intend to rely on certain exemptions from various public company reporting requirements,
  including not being required to have our internal control over financial reporting audited by our independent registered public accounting
  firm pursuant to Section 404(b)&nbsp;of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation
  in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive
  compensation and any golden parachute payments not previously approved. In addition, the JOBS Act provides that an emerging growth company
  can take advantage of an extended transition period for complying with new or revised accounting standards. This provision allows an
  emerging growth company to delay the adoption of some accounting standards until those standards would otherwise apply to private companies.
  Accordingly, the information contained herein may be different than the information you receive from other public companies in which
  you hold stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 10 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <DIV STYLE="padding-right: 5pt; padding-left: 5pt; border: Black 1.5pt solid; width: 98%">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_003"></A>THE
  OFFERING</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 88%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares of common stock outstanding
      prior to this offering</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">33,765,348</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)</SUP></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares being offered by the Selling Stockholders</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,348,109</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares of common stock to be outstanding after the
      offering</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">35,831,348</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)</SUP></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
  of September 28, 2021.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assumes
  the sale of all shares of common stock underlying options awarded to the Selling Stockholders for cash registered for resale to the public
  under the Registration Statement accompanying this Reoffer Prospectus.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Use of proceeds</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will not
      receive any proceeds from the sale of the shares of common stock offered in this Reoffer Prospectus. We may receive proceeds of up
      to approximately $10.4 million if all of the options are exercised for cash. We anticipate that any such proceeds will be utilized
      for working capital and other general corporate purposes. We cannot estimate how many, if any, options may be exercised for cash.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Risk Factors</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The purchase of our common
      stock involves a high degree of risk. You should carefully review and consider &ldquo;<A HREF="#a_004">Risk Factors</A>&rdquo;
      beginning on page 5 of this Reoffer Prospectus.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>NASDAQ Symbol for Common Stock</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>ATNF</U>&rdquo;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_004"></A>RISK
  FACTORS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before
  making an investment decision, you should consider the &ldquo;<U>Risk Factors</U>&rdquo; discussed in the section entitled &ldquo;<U>Risk
  Factors</U>&rdquo; contained under Item 1A of Part I of our most recent annual report on Form 10-K, and under &ldquo;<U>Risk Factors</U>&rdquo;
  under Item 1A of Part II of our subsequent quarterly reports on Form 10-Q, as the same may be amended, supplemented or superseded from
  time to time by our subsequent filings and reports under the Securities Act or the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange
  Act</U>&rdquo;), each of which are incorporated by reference in this prospectus. For more information, see &ldquo;<A HREF="#a_017">Incorporation of Certain Documents by Reference.</A>&rdquo; The market or trading price of our securities could decline due to any of these
  risks. In addition, please read &ldquo;Forward-Looking Statements&rdquo; in this prospectus,
  where we describe additional uncertainties associated with our business and the forward-looking statements included or incorporated by
  reference in this prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  securities offered herein are highly speculative and should only be purchased by persons who can afford to lose their entire investment
  in us. You should carefully consider the aforementioned risk factors that are incorporated herein by reference and other information
  in this prospectus before deciding to become a holder of our Common Stock. The risks and uncertainties described in these incorporated
  documents and herein are not the only risks and uncertainties that we face. Additional risks and uncertainties not presently known to
  us may also impair our business operations. If any of these risks actually occur, our business and financial results could be negatively
  affected to a significant extent. In that event, the trading price of our Common Stock could decline, and you may lose all or part of
  your investment in our Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_005"></A>FORWARD-LOOKING
  STATEMENTS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  prospectus contains forward-looking statements that are based on current management expectations. Statements other than statements of
  historical fact included in this prospectus, including statements about us and the future of our commercialization plans, clinical trials,
  research programs, product pipelines, current and potential corporate partnerships, licenses and intellectual property, the adequacy
  of capital reserves and anticipated operating results and cash expenditures, are forward-looking statements within the meaning of Section
  27A of the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), and Section 21E of the Exchange Act. When used
  in this prospectus the words &ldquo;<U>anticipate,</U>&rdquo; &ldquo;<U>objective,</U>&rdquo; &ldquo;<U>may,</U>&rdquo; &ldquo;<U>might,</U>&rdquo;
  &ldquo;<U>should,</U>&rdquo; &ldquo;<U>could,</U>&rdquo; &ldquo;<U>can,</U>&rdquo; &ldquo;<U>intend,</U>&rdquo; &ldquo;<U>expect,</U>&rdquo;
  &ldquo;<U>believe,</U>&rdquo; &ldquo;<U>estimate,</U>&rdquo; &ldquo;<U>predict,</U>&rdquo; &ldquo;<U>potential,</U>&rdquo; &ldquo;<U>plan</U>&rdquo;
  or the negative of these and similar expressions identify forward-looking statements. These statements reflect our current views with
  respect to uncertain future events and are based on imprecise estimates and assumptions and subject to risk and uncertainties. Given
  these uncertainties, you should not place undue reliance on these forward-looking statements. While we believe our plans, intentions
  and expectations reflected in those forward-looking statements are reasonable, these plans, intentions or expectations may not be achieved.
  Our actual results, performance or achievements could differ materially from those contemplated, expressed or implied by the forward-looking
  statements contained in this prospectus for a variety of reasons.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following factors, among others, could cause the future results of our company and our industry to differ materially from historical
  results or those anticipated:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are clinical
      stage biotechnology company that had no revenue for the years ended December 31, 2020 and 2019, and do not anticipate generating
      revenue for the near future;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our need for
      additional financing, both near term and long term, to support our operations, our ability to raise such financing as needed, the
      terms of such financing, if available, potential significant dilution associated therewith, and covenants and restrictions we may
      need to comply with in connection with such funding;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restrictions
      on our ability to issue securities, anti-dilution and most favored nation rights provided in connection therewith;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our dependence
      on the success of our future product candidates, some of which may not receive regulatory approval or be successfully commercialized;
      problems in our manufacturing process for our new products and/or our failure to comply with manufacturing regulations, or unexpected
      increases in our manufacturing costs; problems with distribution of our products; and failure to adequately market our products;</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"></P>
  
  <!-- Field: Page; Sequence: 12 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks associated
      with the growth of our business, our ability to maintain such growth, difficulties in managing our growth, and executing our growth
      strategy;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liability for
      previously restated financial statements and associated with ineffective controls and procedures;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our dependence
      on our key personnel and our ability to attract and retain employees;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks from
      intense competition from companies with greater resources and experience than we have;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks that
      our future product candidates, if approved, may be unable to achieve the expected market acceptance and, consequently, limit our
      ability to generate revenue from new products;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fact that
      the majority of our license agreements provide the licensors and/or counter-parties the right to use and/or exploit such licensed
      intellectual property;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preclinical
      studies and earlier clinical trials may not necessarily be predictive of future results and may not have favorable results; we have
      limited marketing experience, and our future ability to successfully commercialize any of our product candidates, even if they are
      approved in the future is unknown; and business interruptions could delay us in the process of developing our future product candidates
      and could disrupt our product sales;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third-party
      payors may not provide coverage and adequate reimbursement levels for any future products;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liability from
      lawsuits (including product liability lawsuits, stockholder lawsuits and regulatory matters), including judgments, damages, fines
      and penalties;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security breaches,
      loss of data and other disruptions which could prevent us from accessing critical information or expose us to liabilities or damages;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks associated
      with clinical trials that are expensive, time-consuming, uncertain and susceptible to change, delay or termination and which are
      open to differing interpretations;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our ability
      to comply with existing and future rules and regulations, including federal, state and foreign healthcare laws and regulations and
      implementation of, or changes to, such healthcare laws and regulations;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delays in the
      trials, testing, application, or approval process for drug candidates and/or out ability to obtain approval for promising drug candidates,
      and the costs associated therewith;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our ability
      to adequately protect our future product candidates or our proprietary technology in the marketplace, claims and liability from third
      parties regarding our alleged infringement of their intellectual property;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Differences
      in laws and regulations between countries and other jurisdictions;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in
      laws or regulations, including, but not limited to tax laws and controlled substance laws, or a failure to comply with any laws and
      regulations;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conflicts of
      interest between our officers, directors, consultants and scientists;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Penalties associated
      with our failure to comply with certain pre-agreed contractual obligations and restrictions;</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"></P>
  
  <!-- Field: Page; Sequence: 13 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dilution caused
      by future fund raising, the conversion/exercise of outstanding convertible securities, and downward pressure on the value of our
      securities caused by such future issuances/sales;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Negative effects
      on our business from the COVID-19 pandemic and other potential future pandemics;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The extremely
      volatile nature of our securities and potential lack of liquidity therefore;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fact that
      our Certificate of Incorporation provides for indemnification of officers and directors, limits the liability of officers and directors,
      allows for the authorization of preferred stock without stockholder approval, includes certain anti-takeover provisions;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our ability
      to maintain the listing of our common stock and warrants on NASDAQ and the costs of compliance with SEC and NASDAQ rules and requirements;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks associated
      with our status as an emerging growth company and the provisions of the JOBS Act, which we are able to take advantage of, due to
      such status;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Failure of
      our information technology systems, including cybersecurity attacks or other data security incidents, that could significantly disrupt
      the operation of our business;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fact that
      we may acquire other companies which could divert our management&rsquo;s attention, result in additional dilution to our stockholders
      and otherwise disrupt our operations and harm our operating results and if we make any acquisitions, they may disrupt or have a negative
      impact on our business;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fact that
      we may apply working capital and future funding to uses that ultimately do not improve our operating results or increase the value
      of our securities; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our growth
      depends in part on the success of our strategic relationships with third parties.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  urge investors to carefully read and consider the risk factors disclosed in any of our filings with the SEC that are incorporated by
  reference in this prospectus, including, without limitation, the risk factors contained in our Annual Report on Form 10-K for the fiscal
  year ended December 31, 2020, as supplemented by the risk factors contained in our Quarterly Reports filed thereafter with the SEC, in
  evaluating the forward-looking statements contained or incorporated by reference in this prospectus. We caution investors not to place
  significant reliance on forward-looking statements contained or incorporated by reference in this document; such statements need to be
  evaluated in light of all the information contained or incorporated by reference herein.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by the risk factors
  and other cautionary statements set forth or incorporated by reference in this prospectus. Other than as required by applicable securities
  laws, we are under no obligation, and we do not intend, to update any forward-looking statement, whether as result of new information,
  future events or otherwise.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 14 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_006"></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">USE
  OF PROCEEDS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are registering the Shares offered by this prospectus for the account of the Selling Stockholders identified in the section of this prospectus
  entitled &ldquo;<A HREF="#a_008">Selling Stockholders.</A>&rdquo; All of the net proceeds from the sale of the Shares will go
  to the Selling Stockholders who offer and sell their Shares. We will not receive any part of the proceeds from the sale of such Shares.
  We may receive proceeds of up to approximately $10.4 million if all of the options are exercised for cash. We anticipate that any such
  proceeds will be utilized for working capital and other general corporate purposes. We cannot estimate how many, if any, options may
  be exercised for cash.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_007"></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DETERMINATION
  OF OFFERING PRICE</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders may sell their Shares pursuant to this Reoffer Prospectus from time-to-time at prices and at terms according to
  the then prevailing market price for shares of our Shares, or in negotiated transactions.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_008"></A>SELLING
  STOCKHOLDERS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Reoffer Prospectus covers the reoffer and resale by the Selling Stockholders listed below of an aggregate of up to 2,348,109 shares of
  our Common Stock previously issued under the Incentive Plan, which constitute &ldquo;<U>restricted securities</U>&rdquo; or &ldquo;<U>control
  securities</U>&rdquo; within the meaning of Form S-8. The Shares include 282,109 outstanding shares of Common Stock and 2,066,000 shares
  of Common Stock issuable upon exercise of outstanding options to purchase shares of Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following table sets forth, as of September 28, 2021 (the &ldquo;<U>Date of Determination</U>&rdquo;), the number of shares beneficially
  owned by each current Selling Stockholder. The number of shares in the column &ldquo;<U>Shares Beneficially Owned Prior to the Offering</U>&rdquo;
  represents the total number of shares that a Selling Stockholder currently owns or has the right to acquire within sixty (60)&nbsp;days
  of the Date of Determination. The number of shares in the column &ldquo;<U>Number of Shares Being Offered</U>&rdquo; represents all of
  the shares that a Selling Stockholder may offer under this Reoffer Prospectus. The table and footnotes assume that the Selling Stockholders
  will sell all of the shares listed in the column &ldquo;<U>Number of Shares Being Offered.</U>&rdquo; However, because the Selling Stockholders
  may sell all or some of their shares under this Reoffer Prospectus from time to time, or in another permitted manner, we cannot assure
  you as to the actual number of shares that will be sold by the Selling Stockholders or that will be held by the Selling Stockholders
  after completion of any sales. We do not know how long the Selling Stockholders will hold the shares before selling them. Beneficial
  ownership is determined in accordance with Rule 13d-3(d)&nbsp;promulgated by the SEC under the Exchange Act. Each Selling Stockholder
  will receive all of the net proceeds from the sale of his or her Shares offered by this Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
  concerning the Selling Stockholders may change from time to time and changed information will be presented in a supplement to this Reoffer
  Prospectus, if and when necessary and required. If, subsequent to the date of this Reoffer Prospectus, we grant additional awards to
  the Selling Stockholders or to other affiliates under the Plan, we may supplement this Reoffer Prospectus to reflect such additional
  awards and the names of such affiliates and the amounts of securities to be reoffered by them.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
  on 33,826,883 shares of Common Stock of the Company outstanding as of the date of this Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  address of each Selling Stockholder is c/o 180 Life Sciences Corp., 3000 El Camino Real, Bldg. 4, Suite 200, Palo Alto, CA 94306.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 15 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  selling stockholders have not held any position or office or had any other material relationship with us or any of our predecessors or
  affiliates within the past three years, other than beneficial ownership of the shares described in the table below, except as set forth
  in the footnotes below or below under &ldquo;<U>Material Relationships with Selling Stockholders</U>&rdquo;.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 48pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Position with</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares<BR>
  
      Beneficially Owned</B></FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Prior
      to this<BR>
   Offering</B></FONT></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number
      of</B></FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares</B></FONT></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares<BR>
      Beneficially<BR>
      Owned</B></FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Upon
      Completion<BR>
      of this Offering#</B></FONT></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Name</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>the
      Company</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Percent</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Being&nbsp;Offered</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Percent</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 28%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James N. Woody</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 21%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">523,030</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.5</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">1,400,000</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(5)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">25,252</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">*<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jonathan Rothbard</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Scientific Officer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">560,449</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.7</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">24,307</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">536,142</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.6</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ozan Pamir</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interim Chief Financial Officer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">136,608</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">*<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">180,000</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(6)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">72,608</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lawrence Steinman</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Co-Executive Chairman and Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">592,358</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.8</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">22,585</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">569,773</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.7</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marc Feldmann</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Co-Executive Chairman and Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">2,617,758</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.8</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">20,910</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,596,848</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.7</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Donald A. McGovern, Jr.</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lead Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">34,295</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">92,628</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(7)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Larry M. Gold</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">33,397</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">91,730</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(7)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Russell T. Ray</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,938</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">79,000</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(8)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Teresa DeLuca</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,938</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">79,000</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(8)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pamela Marrone</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,938</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">79,000</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(8)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Francis Knuettel II</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,938</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">79,000</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(8)</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jagdeep Nanchahal</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consultant</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,320,615</TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.9</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">199,949</TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,120,676</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right">2,348,109</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 48pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>*</SUP></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 97%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less than 1%.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">#</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assumes all shares offered
      herein are sold.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>&nbsp;</SUP></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
  options to purchase 497,778 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
  options to purchase 64,000 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
  options to purchase 26,667 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
  options to purchase 4,938 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP></SUP></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(5)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
  options to purchase 1,400,000 shares of common stock with an exercise price of $4.43 per share, which vest 1/5 on March 31, 2021, and
  4/5 ratably on a monthly basis over the following 36 months on the last day of each calendar month.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(6)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
  options to purchase 180,000 shares of common stock with an exercise price of $4.43 per share, which vest 1/5 on March 31, 2021, and 4/5
  ratably on a monthly basis over the following 36 months on the last day of each calendar month.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(7)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
  options to purchase 25,000 shares of common stock with an exercise price of $2.49 per share, which vest ratably on a monthly basis over
  the 12 months following the December 3, 2020 grant date, on the third day of each calendar month and options to purchase 60,000 shares
  of common stock with an exercise price of $7.56 per share, which vest ratably on a monthly basis over the 48 months following the August
  4, 2021 grant date, on the last day of each calendar month.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(8)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes
  options to purchase 79,000 shares of common stock with an exercise price of $7.56 per share, which vest ratably on a monthly basis over
  the 48 months following the August 4, 2021 grant date, on the last day of each calendar month.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 16 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Material
  Relationships with Selling Stockholders </I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>James
  N. Woody, </I>M.D., Ph.D. Dr. Woody has served as our Chief Executive Officer and as a director since November 6, 2020<I>.</I> Dr. Woody
  has served as the CEO of 180 Life Corp., our wholly-owned subsidiary following the Closing of the Business Combination (&ldquo;<U>180</U>&rdquo;)&nbsp;since
  July 2020, and as a director of 180 since September 2020.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Jonathan
  Rothbard, Ph.D. </I>Mr. Rothbard has served as our Chief Scientific Officer since November 6, 2020. Dr. Rothbard has served as the Chief
  Executive Officer and Chief Scientific Officer of Katexco Pharmaceuticals Corp. (&ldquo;<U>Katexco</U>&rdquo;)&nbsp;since November 2018.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Ozan
  Pamir</I>. Mr. Pamir has served as our Interim Chief Financial Officer since November 6, 2020. Mr. Pamir has also served as the Chief
  Financial Officer and as a member of the Board of Directors of 180 Life Corp. since October 2018.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Lawrence
  Steinman, M.D.</I> Mr. Steinman has served as Co-Executive Chairman since November 6, 2020. Dr. Steinman served as Co-Chairman of 180
  and as a member of its board of directors since April 2019.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Marc
  Feldmann, Ph.D</I>. Mr. Feldmann has served as Co-Executive Chairman since November 6, 2020. Prof. Feldmann has served as Co-Chairman
  of 180 and as a member of its board of directors since April 2018.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Donald
  A. McGovern, Jr.</I> Mr. McGovern has served as a member of our Board of Directors since November 6, 2020 and became our lead director
  on March 30, 2021.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Lawrence
  M. Gold, Ph.D</I>. Mr. Gold has served as a member of our Board of Directors since November 6, 2020.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Russel
  T. Ray, MBA</I>. Mr. Ray has served as a director of our company since July 9, 2021.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Teresa
  DeLuca M.D., MBA</I>. Ms. DeLuca has served as a director of our company since July 9, 2021.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Pamela
  G. Marrone, Ph.D</I>. Ms. Marrone has been a director of our company since July 2, 2021.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Francis
  Knuettel II, MBA</I>. Mr. Knuettel has been a director of our company since July 2, 2021.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Jagdeep
  Nanchahal</I>. Mr. Nanchahal has served as a Consultant to the Company since December 2020 and for the Company&rsquo;s subsidiaries since
  2014.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholders listed in the above table may have sold or transferred, in transactions pursuant to this prospectus or exempt from
  the registration requirements of the Securities Act, some or all of their securities since the date on which the information in the above
  table is presented. Information about the Selling Stockholders may change from time to time. Information about other persons who may
  hereafter become Selling Stockholders will be set forth in prospectus supplements or post-effective amendments, if required.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
  the Selling Stockholders may offer all or some of their Common Stock from time to time, and none is obligated to sell any such shares,
  we cannot estimate the amount of Common Stock that will be held by the Selling Stockholders after this offering. Also, this prospectus
  does not include awards that we may grant to the Selling Stockholders in the future. Such shares may subsequently be sold pursuant to
  this prospectus, as supplemented to reflect the offering of such shares for resale or in transactions exempt from the registration requirements
  of the Securities Act. See &ldquo;Plan of Distribution&rdquo; for further information.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Page; Sequence: 17 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_009"></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PLAN
  OF DISTRIBUTION</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
  Selling Stockholder of the securities and any of its transferees, distributees, pledgees or donees or their successors may, from time
  to time, sell any or all of their securities covered hereby on the NASDAQ Capital Market or any other stock exchange, market or trading
  facility on which the securities are traded or in private transactions. These sales may be at fixed or negotiated prices. A Selling Stockholder
  may use any one or more of the following methods when selling securities:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary
  brokerage transactions and transactions in which the broker-dealer solicits purchasers;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">block trades
      in which the broker-dealer will attempt to sell the securities as agent but may position and resell a portion of the block as principal
      to facilitate the transaction;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases by a broker-dealer
      as principal and resale by the broker-dealer for its account;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an exchange distribution
      in accordance with the rules of the applicable exchange/NASDAQ;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately negotiated transactions;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">settlement of short sales
      entered into after the effective date of the registration statement of which this prospectus is a part;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in transactions through
      broker-dealers that agree with the Selling Stockholders to sell a specified number of such securities at a stipulated price per security;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through the writing or
      settlement of options or other hedging transactions, whether through an options exchange or otherwise;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a combination of any such
      methods of sale; or</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any other method permitted
      pursuant to applicable law.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
  the Selling Stockholder effects such transactions by selling shares of our Common Stock to or through underwriters, broker-dealers or
  agents, such underwriters, broker-dealers or agents may receive commissions in the form of discounts, concessions or commissions from
  the Selling Stockholder or commissions from purchasers of our Common Stock for whom they may act as agent or to whom they may sell as
  principal (which discounts, concessions or commissions as to particular underwriters, broker-dealers or agents may be in excess of those
  customary in the types of transactions involved).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
  time to time, one or more of the Selling Stockholders may distribute, devise, gift, pledge, hypothecate or grant a security interest
  in some or all of the shares of Common Stock owned by them. Any such distributees, devisees or donees will be deemed to be Selling Stockholders.
  Any such pledgees, secured parties or persons to whom the securities have been hypothecated will, upon foreclosure in the event of default,
  be deemed to be Selling Stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholder and any broker-dealer participating in the distribution of our Common Stock may be deemed to be &ldquo;<U>underwriters</U>&rdquo;
  within the meaning of the Securities Act, and any commission paid, or any discounts or concessions allowed to, any such broker-dealer
  may be deemed to be underwriting commissions or discounts under the Securities Act. At the time a particular offering of the securities
  is made, a prospectus supplement, if required, will be distributed which will set forth the aggregate amount of securities being offered
  and the terms of the offering, including the name or names of any broker-dealers or agents, any discounts, commissions and other terms
  constituting compensation from the Selling Stockholder and any discounts, commissions or concessions allowed, reallowed or paid to broker-dealers.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 18 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholder may choose not to sell any or may choose to sell less than all of our Common Stock registered pursuant to the registration
  statement, of which this Reoffer Prospectus forms a part.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Stockholder and any other person participating in such distribution will be subject to applicable provisions of the Exchange
  Act, and the rules and regulations thereunder, including, without limitation, Regulation M, which may limit the timing of purchases and
  sales of any of the shares of Common Stock by the Selling Stockholder and any other participating person. Regulation M may also restrict
  the ability of any person engaged in the distribution of the shares of Common Stock to engage in market-making activities with respect
  to the shares of Common Stock. All of the foregoing may affect the marketability of the Common Stock and the ability of any person or
  entity to engage in market-making activities with respect to the shares of our Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  will pay the expenses of the registration of our Common Stock sold by the Selling Stockholders, including, without limitation, SEC filing
  fees, compliance with state securities or &ldquo;<U>blue sky</U>&rdquo; laws; provided, however, that the Selling Stockholder will pay
  all underwriting discounts and selling commissions, if any. As and when we are required to update this Reoffer Prospectus, we may incur
  additional expenses.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Once
  sold under the registration statement, of which this Reoffer Prospectus forms a part, our Common Stock will be freely tradable in the
  hands of persons other than our affiliates. We have notified the Selling Stockholders of the need to deliver a copy of this Reoffer Prospectus
  in connection with any sale of the shares.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  order to comply with certain state securities laws, if applicable, the shares may be sold in such jurisdictions only through registered
  or licensed brokers or dealers. In certain states, the shares may not be sold unless the shares have been registered or qualified for
  sale in such state or an exemption from registration or qualification is available and is complied with. Sales of shares must also be
  made by the Selling Stockholders in compliance with all other applicable state securities laws and regulations.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  addition to any shares sold hereunder, Selling Stockholders may, at the same time, sell any shares of Common Stock owned by them in compliance
  with all of the requirements of Rule 144, regardless of whether such shares are covered by this Reoffer Prospectus.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_010"></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DESCRIPTION
  OF COMMON STOCK</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following summary of the material terms of our securities is not intended to be a complete summary of the rights and preferences of such
  securities. We urge you to read our Second Amended and Restated Certificate of Incorporation in its entirety for a complete description
  of the rights and preferences of our securities. This summary does not purport to be complete and is qualified in its entirety by reference
  to our Second Amended and Restated Certificate of Incorporation and our bylaws, and to the provisions of the Delaware General Corporation
  Law.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>General</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are authorized to issue 100,000,000 shares of our common stock and 5,000,000 shares of our preferred stock, par value $0.0001. As of
  September 28, 2021, 34,292,654 shares of our Common Stock were issued and outstanding (including all of the Merger Escrow Shares and
  the shares of our Common Stock set aside and reserved for issuance to holders of the Exchangeable Shares). As of September 28, 2021,
  1,000,000 shares of preferred stock have been designated as Series A Convertible Preferred Stock, of which none are outstanding, one
  share of preferred stock has been designated as a Class C Special Voting Share, of which one is outstanding, and one share of preferred
  stock has been designated as a Class K Special Voting Share, of which one is outstanding.</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; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Common
  Stock</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
  as otherwise required by law or as otherwise provided in any certificate of designation for any series of preferred stock, the holders
  of Common Stock possess all voting power for the election of our directors and all other matters requiring stockholder action and will
  at all times vote together as one class on all matters submitted to a vote of the stockholders of our company. Holders of Common Stock
  are entitled to one vote per share on matters to be voted on by stockholders and do not have the right to cumulate votes in the election
  of directors.</FONT></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>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
  of Common Stock will be entitled to receive dividends and other distributions, if any, in amounts declared from time to time by our Board
  in its discretion out of funds legally available therefor and shall share equally on a per share basis in these dividends and distributions.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  the event of our voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up, the holders of the Common Stock
  will be entitled to receive an equal amount per share of all of our assets of whatever kind available for distribution to stockholders,
  after the rights of the holders of the preferred stock, if any, have been satisfied.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  stockholders have no preemptive or other subscription rights and there are no sinking fund or redemption provisions applicable to our
  Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Board is divided into two classes, with only one class of directors being elected in each year and each class (except for those directors
  appointed prior to the first annual meeting of stockholders following the closing of the Business Combination)&nbsp;generally serving
  a two-year term. Class I directors will serve until the next annual meeting of stockholders following the closing of the Business Combination
  and Class II directors will serve until the second annual meeting of stockholders following the closing of the Business Combination.</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; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Our
  Transfer Agent</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  transfer agent for our Common Stock is Continental Stock Transfer&nbsp;&amp; Trust Company. We have agreed to indemnify Continental Stock
  Transfer&nbsp;&amp; Trust Company in its role as transfer agent, its agents and each of its stockholders, directors, officers and employees
  against all liabilities, including judgments, costs and reasonable counsel fees that may arise out of acts performed or omitted for its
  activities in that capacity, except for any liability due to any gross negligence, willful misconduct or bad faith of the indemnified
  person or entity.</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; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Certain
  Anti-Takeover Provisions of Delaware Law and our Charter and Bylaws</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are subject to the provisions of Section&nbsp;203 of the DGCL regulating corporate takeovers. This statute prevents certain Delaware
  corporations, under certain circumstances, from engaging in a &ldquo;<U>business combination</U>&rdquo; with:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
                                              stockholder who owns 15% or more of our outstanding voting stock (otherwise known as an &ldquo;<U>interested
                                              stockholder</U>&rdquo;);</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
                                              affiliate of an interested stockholder; or</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
                                              associate of an interested stockholder, for three years following the date that the stockholder
                                              became an interested stockholder.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
  &ldquo;<U>business combination</U>&rdquo; includes a merger or sale of more than 10% of our assets. However, the above provisions of
  Section&nbsp;203 do not apply if:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
                                              Board approves the transaction that made the stockholder an &ldquo;<U>interested stockholder,</U>&rdquo;
                                              prior to the date of the transaction;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">after
                                              the completion of the transaction that resulted in the stockholder becoming an interested
                                              stockholder, that stockholder owned at least 85% of our voting stock outstanding at the time
                                              the transaction commenced, other than statutorily excluded shares of common stock; or</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">on
                                              or subsequent to the date of the transaction, the business combination is approved by our
                                              Board and authorized at a meeting of our stockholders, and not by written consent, by an
                                              affirmative vote of at least two-thirds of the outstanding voting stock not owned by the
                                              interested stockholder.</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"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Second Amended and Restated Certificate of Incorporation provides that our Board will be classified into two classes of directors. As
  a result, in most circumstances, a person can gain control of our Board only by successfully engaging in a proxy contest at two or more
  annual meetings.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  authorized but unissued Common Stock and preferred stock are available for future issuances without stockholder approval and could be
  utilized for a variety of corporate purposes, including future offerings to raise additional capital, acquisitions and employee benefit
  plans. The existence of authorized but unissued and unreserved Common Stock and preferred stock could render more difficult or discourage
  an attempt to obtain control of us by means of a proxy contest, tender offer, merger or otherwise.</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; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>Common
  Stock Listing</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  common stock is currently listed on The NASDAQ Capital Market under the symbol &ldquo;<U>ATNF</U>&rdquo;. As of September 28, 2021, there
  were 94 holders of record of our Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_011"></A>DIVIDEND
  POLICY</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  have not paid any cash dividends since our inception and do not anticipate paying any cash dividends on our Common Stock in the foreseeable
  future. Future dividend policy will be determined periodically by the Board of Directors based upon conditions then existing, including
  our earnings and financial condition, capital requirements and other relevant factors.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_012"></A>LEGAL
  MATTERS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  validity of the issuance of the common stock described in this prospectus has been passed upon for us by The Loev Law Firm, PC, Bellaire,
  Texas.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_013"></A>EXPERTS</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  audited consolidated balance sheets of 180 Life Sciences Corp. (f/k/a KBL Merger Corp. IV)&nbsp;as of December 31, 2020 and 2019, and
  the related consolidated statements of operations, changes in stockholders&rsquo; equity and cash flows, for the years ended December
  31, 2020 and 2019, and the related notes incorporated by reference in this prospectus have been so incorporated in reliance on a report
  audited by Marcum LLP, an independent registered public accounting firm, as set forth in their report thereon (which contains an explanatory
  paragraph relating to substantial doubt about the ability of 180 Life Sciences Corp. (f/k/a KBL Merger Corp. IV)&nbsp;to continue as
  a going concern as described in Note 2 to the financial statements)&nbsp;incorporated herein and are incorporated herein in reliance
  on such report given upon such firm as experts in auditing and accounting.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_014"></A>INTERESTS
  OF NAMED EXPERTS AND COUNSEL</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
  expert or counsel named in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon
  the validity of the securities being registered or upon other legal matters in connection with the registration or offering of the Common
  Stock was employed on a contingency basis, or had, or is to receive, any interest, directly or indirectly, in our Company or any of our
  parents or subsidiaries, nor was any such person connected with us or any of our parents or subsidiaries, if any, as a promoter, managing
  or principal underwriter, voting trustee, director, officer, or employee.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 21 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_015"></A>DISCLOSURE
  OF COMMISSION POSITION ON<BR>
  INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
  Section 145 of the Delaware General Corporation Law (the &ldquo;<U>DGCL</U>&rdquo;), a corporation may indemnify any individual made
  a party or threatened to be made a party to any type of proceeding, other than an action by or in the right of the corporation, because
  he or she is or was an officer, director, employee or agent of the corporation or was serving at the request of the corporation as an
  officer, director, employee or agent of another corporation or entity against expenses, judgments, fines and amounts paid in settlement
  actually and reasonably incurred in connection with such proceeding: (1)&nbsp;if he or she acted in good faith and in a manner he or
  she reasonably believed to be in or not opposed to the best interests of the corporation; or (2)&nbsp;in the case of a criminal proceeding,
  he or she had no reasonable cause to believe that his or her conduct was unlawful. A corporation may indemnify any individual made a
  party or threatened to be made a party to any threatened, pending or completed action or suit brought by or in the right of the corporation
  because he or she was an officer, director, employee or agent of the corporation, or is or was serving at the request of the corporation
  as a director, officer, employee or agent of another corporation or other entity, against expenses actually and reasonably incurred in
  connection with such action or suit if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed
  to the best interests of the corporation, provided that such indemnification will be denied if the individual is found liable to the
  corporation unless, in such a case, the court determines the person is nonetheless entitled to indemnification for such expenses. A corporation
  must indemnify a present or former director or officer who successfully defends himself or herself in a proceeding to which he or she
  was a party because he or she was a director or officer of the corporation against expenses actually and reasonably incurred by him or
  her. Expenses incurred by an officer or director, or any employees or agents as deemed appropriate by the board of directors, in defending
  civil or criminal proceedings may be paid by the corporation in advance of the final disposition of such proceedings upon receipt of
  an undertaking by or on behalf of such director, officer, employee or agent to repay such amount if it shall ultimately be determined
  that he or she is not entitled to be indemnified by the corporation. The Delaware law regarding indemnification and expense advancement
  is not exclusive of any other rights which may be granted by our restated certificate of incorporation or restated bylaws, a vote of
  stockholders or disinterested directors, agreement or otherwise.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  certificate of incorporation provides for indemnification of our directors, officers, employees and other agents to the maximum extent
  permitted by the DGCL, and our bylaws provide for indemnification of our directors, officers, employees and other agents to the maximum
  extent permitted by the DGCL.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  maintain a policy of directors and officer&rsquo;s liability insurance covering certain liabilities incurred by our directors and officers
  in connection with the performance of their duties. In addition, we have entered into or will enter into indemnification agreements with
  directors, officers and some employees containing provisions that are in some respects broader than the specific indemnification provisions
  contained in the DGCL. The indemnification agreements will require our company, among other things, to indemnify our directors against
  certain liabilities that may arise by reason of their status or service as directors and to advance their expenses incurred as a result
  of any proceeding against them as to which they could be indemnified.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act is permitted for our directors, officers or controlling persons,
  pursuant to the above mentioned statutes or otherwise, we understand that the SEC is of the opinion that such indemnification may contravene
  federal public policy, as expressed in the Securities Act, and therefore, is unenforceable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 22 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_016"></A>WHERE
  YOU CAN FIND MORE INFORMATION</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  file annual, quarterly and current reports, proxy statements and other information with the SEC. Our SEC filings are available to the
  public over the Internet at the SEC&rsquo;s web site at www.sec.gov and on the &ldquo;<U>Investors</U>&rdquo; &ldquo;<U>SEC Filings</U>&rdquo;
  page of our website at https://180lifesciences.com. Information on our web site is not part
  of this prospectus, and we do not desire to incorporate by reference such information herein. The SEC maintains an Internet site that
  contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC like
  us.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  prospectus is part of the registration statement and does not contain all of the information included in the registration statement.
  Whenever a reference is made in this prospectus to any of our contracts or other documents, the reference may not be complete and, for
  a copy of the contract or document, you should refer to the exhibits that are a part of the registration statement. You should rely only
  on the information contained or incorporated by reference in this prospectus and any prospectus supplement. We have not authorized anyone
  to provide you with information different from that contained in this prospectus and any prospectus supplement. The securities offered
  under this prospectus and any prospectus supplement are offered only in jurisdictions where offers and sales are permitted. The information
  contained in this prospectus and any prospectus supplement, is accurate only as of the date of this prospectus and prospectus supplement
  (if any), respectively, regardless of the time of delivery of this prospectus or any prospectus supplement, or any sale of the securities.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  prospectus omits some information contained in the registration statement in accordance with SEC rules and regulations. You should review
  the information and exhibits included in the registration statement for further information about us and the securities we are offering.
  Statements in this prospectus concerning any document we filed as an exhibit to the registration statement or that we otherwise filed
  with the SEC are not intended to be comprehensive and are qualified by reference to these filings and documents. You should review the
  complete document to evaluate these statements.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 23 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_017"></A><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">INCORPORATION
  OF CERTAIN DOCUMENTS BY REFERENCE</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; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  SEC allows us to &ldquo;<U>incorporate by reference</U>&rdquo; into this prospectus the information we have filed with the SEC. The information
  we incorporate by reference into this prospectus is an important part of this prospectus. Any statement in a document we have filed with
  the SEC prior to the date of this prospectus and which is incorporated by reference into this prospectus will be considered to be modified
  or superseded to the extent a statement contained in this prospectus or any other subsequently filed document that is incorporated by
  reference into this prospectus modifies or supersedes that statement. The modified or superseded statement will not be considered to
  be a part of this prospectus, except as modified or superseded.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  incorporate by reference into this prospectus the information contained in the documents listed below, which is considered to be a part
  of this prospectus:</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021036392/f10k2020_180lifesciences.htm">Annual
      Report on Form 10-K</A> for the fiscal year ended December 31, 2020, filed with the SEC on July 9, 2021;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021047306/ea147025-424b4_180lifesci.htm">Rule
      424(b)(4)</A> prospectus filed on September 10, 2021 pursuant to Rule 424(b)&nbsp;under the Securities Act relating to the Registration
      Statement on Form S-1 declared effective September 9, 2021 (File No. 333- 259209);</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our Quarterly Reports on
      Form 10-Q for the fiscal quarters ended <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021037327/f10q0321_180life.htm">March
      31, 2021</A> (filed with the SEC on July 19, 2021), and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021042683/f10q0621_180lifesciences.htm">June
      30, 2021</A> (filed with the SEC on August 16, 2021);</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our current reports on
      Form 8-K, as filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021000700/ea132842-8k_180lifescience.htm">January
      6, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021006454/ea134566-8k_180lifescien.htm">February 3,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021010267/ea135550-8ka1_180lifescienc.htm">February 18,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021011376/ea136194-8k_180lifesci.htm">February 24, 2021</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021013180/ea136864-8k_180lifesciences.htm">March 3, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021019967/ea138936-8k_180lifesciences.htm">April
      2, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021022122/ea139669_8k-180lifescienc.htm">April 19,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021025185/ea140402-8k_180life.htm">May 7, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021028409/ea141476-8k_180sciences.htm">May
      21, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021029625/ea141822-8k_180life.htm">May 27, 2021</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021031797/ea142376-8k_180life.htm">June 10, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021034338/ea143361-8k_180life.htm">June
      28, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021036438/ea144015-8k_180life.htm">July 12, 2021</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021037619/ea144482-8k_180life.htm">July 20, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021039847/ea145083-8k_180lifescien.htm">August
      2, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021040778/ea145304-8k_180lifescien.htm">August 6,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021041393/ea145550-8k_180lifesciences.htm">August 10,
      2021</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021044474/ea146220-8k_180lifesci.htm">August
      24, 2021</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021045362/ea146544-8k_180life.htm">August
      27, 2021</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021048851/ea147661-8k_180life.htm">September
      20, 2021</A>; and</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      description of our common stock contained in or incorporated into our registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390017006015/f8a12b053017_kblmerger.htm">Form
      8-A</A>, filed May 31, 2017, and any amendment or report updating that description (including our Current Report on Form 8-K filed
      with the SEC on November 12, 2020).</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
  addition, all documents filed by us with the SEC pursuant to Section 13(a), 13(c), 14 or 15(d)&nbsp;of the Exchange Act subsequent to
  the date of this prospectus and prior to the filing of a post-effective amendment which indicates that all securities offered hereby
  have been sold or which de-registers all securities then remaining unsold shall be deemed to be incorporated by reference into this prospectus
  and to be a part hereof from the date of filing such documents, except as to specific sections of such statements as set forth therein.
  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 prospectus to the extent that a statement contained herein or in any other subsequently filed document
  which also is incorporated or deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement contained
  herein shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained in any subsequently
  filed document which also is incorporated or 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 prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
  no circumstances shall any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless
  such Form 8-K expressly provides to the contrary.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
  may obtain copies of these filings, at no cost, by writing or telephoning us at the following address:</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">180
  Life Sciences Corp.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3000
  El Camino Real, Bldg. 4, Suite 200</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Palo
  Alto, CA 94306</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>(650)&nbsp;507-0669
  </U>&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 24 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statements
  made in this prospectus or in any document incorporated by reference in this prospectus as to the contents of any contract or other document
  referred to herein or therein are not necessarily complete, and in each instance reference is made to the copy of such contract or other
  document filed as an exhibit to the documents incorporated by reference, each such statement being qualified in all material respects
  by such reference.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
  should rely only on the information contained in or incorporated by reference into this prospectus. We have not authorized any person
  to give any information or to make any representations other than those contained in or incorporated by reference into this prospectus,
  and, if given or made, you must not rely upon such information or representations as having been authorized. This prospectus does not
  constitute an offer to sell or the solicitation of an offer to buy any securities other than the securities described in this prospectus
  or an offer to sell or the solicitation of an offer to buy such securities in any circumstances in which such offer or solicitation is
  unlawful. You should not assume that the information we have included in this prospectus is accurate as of any date other than the date
  of this prospectus or that any information we have incorporated by reference into this prospectus is accurate as of any date other than
  the date of the document incorporated by reference regardless of the time of delivery of this prospectus or of any securities registered
  hereunder.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 25 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT><IMG SRC="image_001.jpg" ALT=""></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>180
  LIFE SCIENCES CORP.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2,348,109
  Shares of Common Stock</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><BR>
  REOFFER PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>September
  30, 2021</B></FONT></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">&nbsp;</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">&nbsp;</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">&nbsp;</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">&nbsp;</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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 26 -->
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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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B></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; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Item
  3. Incorporation of Documents by Reference.</B></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; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  SEC allows us to &ldquo;<U>incorporate by reference</U>&rdquo; into this Registration Statement the information we have filed with the
  SEC. The information we incorporate by reference into this Registration Statement is an important part of this Registration Statement.
  Any statement in a document we have filed with the SEC prior to the date of this Registration Statement and which is incorporated by
  reference into this Registration Statement will be considered to be modified or superseded to the extent a statement contained in this
  Registration Statement or any other subsequently filed document that is incorporated by reference into this Registration Statement modifies
  or supersedes that statement. The modified or superseded statement will not be considered to be a part of this Registration Statement,
  except as modified or superseded.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  incorporate by reference into this Registration Statement the information contained in the documents listed below, which is considered
  to be a part of this Registration Statement:</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021036392/f10k2020_180lifesciences.htm">Annual
      Report on Form 10-K</A> for the fiscal year ended December 31, 2020, filed with the SEC on July 9, 2021;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021047306/ea147025-424b4_180lifesci.htm">Rule
      424(b)(4)</A> prospectus filed on September 10, 2021 pursuant to Rule 424(b)&nbsp;under the Securities Act relating to the Registration
      Statement on Form S-1 declared effective September 9, 2021 (File No. 333- 259209);</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our Quarterly Reports on
      Form 10-Q for the fiscal quarters ended <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021037327/f10q0321_180life.htm">March
      31, 2021</A> (filed with the SEC on July 19, 2021), and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021042683/f10q0621_180lifesciences.htm">June
      30, 2021</A> (filed with the SEC on August 16, 2021);</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our current reports on
      Form 8-K, as filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021000700/ea132842-8k_180lifescience.htm">January
      6, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021006454/ea134566-8k_180lifescien.htm">February 3,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021010267/ea135550-8ka1_180lifescienc.htm">February 18,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021011376/ea136194-8k_180lifesci.htm">February 24, 2021</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021013180/ea136864-8k_180lifesciences.htm">March 3, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021019967/ea138936-8k_180lifesciences.htm">April
      2, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021022122/ea139669_8k-180lifescienc.htm">April 19,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021025185/ea140402-8k_180life.htm">May 7, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021028409/ea141476-8k_180sciences.htm">May
      21, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021029625/ea141822-8k_180life.htm">May 27, 2021</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021031797/ea142376-8k_180life.htm">June 10, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021034338/ea143361-8k_180life.htm">June
      28, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021036438/ea144015-8k_180life.htm">July 12, 2021</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021037619/ea144482-8k_180life.htm">July 20, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021039847/ea145083-8k_180lifescien.htm">August
      2, 2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021040778/ea145304-8k_180lifescien.htm">August 6,
      2021</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390021041393/ea145550-8k_180lifesciences.htm">August 10,
      2021</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021044474/ea146220-8k_180lifesci.htm">August
      24, 2021</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021045362/ea146544-8k_180life.htm">August
      27, 2021</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1690080/000121390021048851/ea147661-8k_180life.htm">September
      20, 2021</A>; and</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      description of our common stock contained in or incorporated into our registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1690080/000121390017006015/f8a12b053017_kblmerger.htm">Form
      8-A</A>, filed May 31, 2017, and any amendment or report updating that description (including our Current Report on Form 8-K filed
      with the SEC on November 12, 2020).</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; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  addition, all documents filed by us with the SEC pursuant to Section 13(a), 13(c), 14 or 15(d)&nbsp;of the Securities Exchange Act of
  1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;), subsequent to the filing of this registration statement and prior to the filing
  of a post-effective amendment which indicates that all securities offered hereby have been sold or which de-registers all securities
  then remaining unsold shall be deemed to be incorporated by reference into this registration statement and to be a part hereof from the
  date of filing such documents, except as to specific sections of such statements as set forth therein. 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 other subsequently filed document which also is incorporated or deemed
  to be incorporated by reference herein modifies or supersedes such statement. Any statement contained herein shall be deemed to be modified
  or superseded for purposes of this registration statement to the extent that a statement contained in any subsequently filed document
  which also is incorporated or 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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
  no circumstances shall any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless
  such Form 8-K expressly provides to the contrary.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
  may obtain copies of these filings, at no cost, by writing or telephoning us at the following address: 180 Life Sciences Corp., 3000
  El Camino Real, Bldg. 4, Suite 200, Palo Alto, CA 94306.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 27; Options: NewSection -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></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; font-size: 10pt"><B>Item
  4. Description of Securities.</B></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; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</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; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>Item
  5. Interests of Named Experts and Counsel.</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</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; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>Item
  6. Indemnification of Directors and Officers.</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
  Section 145 of the Delaware General Corporation Law (the &ldquo;<U>DGCL</U>&rdquo;), a corporation may indemnify any individual made
  a party or threatened to be made a party to any type of proceeding, other than an action by or in the right of the corporation, because
  he or she is or was an officer, director, employee or agent of the corporation or was serving at the request of the corporation as an
  officer, director, employee or agent of another corporation or entity against expenses, judgments, fines and amounts paid in settlement
  actually and reasonably incurred in connection with such proceeding: (1)&nbsp;if he or she acted in good faith and in a manner he or
  she reasonably believed to be in or not opposed to the best interests of the corporation; or (2)&nbsp;in the case of a criminal proceeding,
  he or she had no reasonable cause to believe that his or her conduct was unlawful. A corporation may indemnify any individual made a
  party or threatened to be made a party to any threatened, pending or completed action or suit brought by or in the right of the corporation
  because he or she was an officer, director, employee or agent of the corporation, or is or was serving at the request of the corporation
  as a director, officer, employee or agent of another corporation or other entity, against expenses actually and reasonably incurred in
  connection with such action or suit if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed
  to the best interests of the corporation, provided that such indemnification will be denied if the individual is found liable to the
  corporation unless, in such a case, the court determines the person is nonetheless entitled to indemnification for such expenses. A corporation
  must indemnify a present or former director or officer who successfully defends himself or herself in a proceeding to which he or she
  was a party because he or she was a director or officer of the corporation against expenses actually and reasonably incurred by him or
  her. Expenses incurred by an officer or director, or any employees or agents as deemed appropriate by the board of directors, in defending
  civil or criminal proceedings may be paid by the corporation in advance of the final disposition of such proceedings upon receipt of
  an undertaking by or on behalf of such director, officer, employee or agent to repay such amount if it shall ultimately be determined
  that he or she is not entitled to be indemnified by the corporation. The Delaware law regarding indemnification and expense advancement
  is not exclusive of any other rights which may be granted by our restated certificate of incorporation or restated bylaws, a vote of
  stockholders or disinterested directors, agreement or otherwise.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  certificate of incorporation provides for indemnification of our directors, officers, employees and other agents to the maximum extent
  permitted by the DGCL, and our bylaws provide for indemnification of our directors, officers, employees and other agents to the maximum
  extent permitted by the DGCL.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  maintain a policy of directors and officer&rsquo;s liability insurance covering certain liabilities incurred by our directors and officers
  in connection with the performance of their duties. In addition, we have entered into or will enter into indemnification agreements with
  directors, officers and some employees containing provisions that are in some respects broader than the specific indemnification provisions
  contained in the DGCL. The indemnification agreements will require our company, among other things, to indemnify our directors against
  certain liabilities that may arise by reason of their status or service as directors and to advance their expenses incurred as a result
  of any proceeding against them as to which they could be indemnified.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act is permitted for our directors, officers or controlling persons,
  pursuant to the above mentioned statutes or otherwise, we understand that the SEC is of the opinion that such indemnification may contravene
  federal public policy, as expressed in the Securities Act, and therefore, is unenforceable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 28 -->
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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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>Item
  7. Exemption from Registration Claimed.</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  shares of our Common Stock that may be reoffered and resold by the Selling Stockholders pursuant to the Reoffer Prospectus included herein
  were granted by the Company under the 180 Life Sciences Corp. 2020 Omnibus Incentive Plan and were deemed to either be (1)&nbsp;exempt
  from registration under the Securities Act in reliance on Section 4(a)(2)&nbsp;of the Securities Act, as transactions by an issuer not
  involving a public offering, or (2)&nbsp;issued under a no-sale theory.&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>Item
  8. Exhibits.</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
  Exhibit Index.</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; font-size: 10pt">&nbsp;</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; font-size: 10pt"><B>Item
  9. Undertakings.</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)&nbsp;The
  Company hereby undertakes:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)&nbsp;To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)&nbsp;To
  include any prospectus required by Section 10(a)(3)&nbsp;of the Securities Act of 1933;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)&nbsp;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 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</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)&nbsp;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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)&nbsp;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</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)&nbsp;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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)&nbsp;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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)&nbsp;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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 29 -->
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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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="poa"></A><B>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act of 1933, as amended, 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 registration statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, on the 30th day of September, 2021.</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; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>180 LIFE SCIENCES CORP.</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ James
      N. Woody, M.D., Ph.D.</I></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James N. Woody, M.D., Ph.D.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Executive Officer</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
      Executive Officer)</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">KNOW
  ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints James N. Woody, M.D., Ph.D. and
  Ozan Pamir, or any one of them, with full power of substitution, re-substitution and authority to act in the absence of the other, as
  his or her true and lawful attorneys-in-fact and agents, with full power for him or her and in his or her name, place and stead, in any
  and all capacities, to sign any and all amendments (including post-effective amendments)&nbsp;to this Registration Statement, and to
  file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting
  unto said attorneys-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary
  to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that each of said attorney-in-fact or his or her substitute or substitutes, may lawfully do or cause to be done by
  virtue hereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 September 30, 2021.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 23.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 40%; padding-right: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 58%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      James N. Woody, M.D., Ph.D.</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer
      and Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James N. Woody, M.D., Ph.D.</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Ozan Pamir</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interim Chief Financial
      Officer</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ozan Pamir</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
      Financial and Accounting Officer)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Marc Feldmann, </I>Ph.D.&nbsp;&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Co-Executive Chairman and
      Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marc Feldmann, Ph.D.&nbsp;&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Lawrence Steinman, M.D.</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Co-Executive Chairman and
      Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lawrence Steinman, M.D.</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Francis Knuettel II, MBA </I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Francis Knuettel II, MBA
      </FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Larry Gold, Ph.D.</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Larry Gold, Ph.D.</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Donald A. McGovern, Jr.</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lead
      Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Donald A. McGovern, Jr.</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      </I>Pamela Marrone, Ph.D.&nbsp;&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Pamela Marrone, Ph.D.&nbsp;&nbsp;</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Russel T. Ray, MBA</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Russel T. Ray, MBA</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
      Teresa DeLuca, MD MBA</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Teresa DeLuca, MD MBA</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  
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  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
  INDEX</B></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; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      No.</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 89%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/1690080/000121390020036383/ea129454ex10-3_180lifesci.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">180 Life Sciences Corp. 2020 Omnibus Incentive Plan (filed as Exhibit 10.3 to the registrant&rsquo;s Current Report on Form 8-K that was filed on November 12, 2020, and incorporated herein by reference).**</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea148085ex4-2_180lifesci.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Stock Option Agreement 180 Life Sciences Corp. 2020 Omnibus Incentive Plan**</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea148085ex4-3_180lifesci.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Restricted Stock Grant Agreement Stock Option Agreement 180 Life Sciences Corp. 2020 Omnibus Incentive Plan**</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea148085ex5-1_180lifesci.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of The Loev Law Firm, PC (included with this registration statement)</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="ea148085ex23-1_180lifesci.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Marcum LLP, independent registered public accounting firm</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ea148085ex5-1_180lifesci.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of The Loev Law Firm, PC (included in Exhibit 5.1)</FONT></A></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><A HREF="#poa"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included on the signature page) </FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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; text-align: justify">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-5</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  </BODY>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea148085-s8_180lifesci.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 402242}]
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": "333-259918", "film-number": "211295415"}, "business-address": {"street1": "830 MENLO AVENUE, SUITE 100", "city": "MENLO PARK", "state": "CA", "zip": "94025", "phone": "650-507-0669"}, "mail-address": {"street1": "830 MENLO AVENUE, SUITE 100", "city": "MENLO PARK", "state": "CA", "zip": "94025"}, "former-company": {"former-conformed-name": "KBL MERGER CORP. IV", "date-changed": "20161115"}}
text: As
  filed with the Securities and Exchange Commission on September 30, 2021
  Registration
  No. 333-
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  Washington,
  DC 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
  81-3832378
  (State
  or other jurisdiction of
  incorporation or organization)
  (I.R.S.
  Employer
  Identification Number)
  3000
  El Camino Real, Bldg. 4, Suite 200
  Palo Alto, CA
  94306
  (Address
      of Principal Executive Offices)
  (Zip
      Code)
  180
  LIFE SCIENCES CORP. 2020 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. ☐
  CALCULATION
  OF REGISTRATION FEE
  Title of securities to be registered
  Amount to be
  Registered(1)(2)
  Proposed maximum offering price per share
  Proposed maximum aggregate offering price
  Amount of
  registration fee
  Common Stock, par value $0.0001 per share
  1,370,031
  shares
  (3)
  $
  5.46
  (4)
  $
  7,480,369.26
  $
  816.11
  Common Stock, par value $0.0001 per share
  282,109
  shares
  (5)
  $
  5.46
  (4)
  $
  1,540,315.14
  $
  168.05
  Common Stock, par value $0.0001 per share
  2,066,000
  shares
  (6)
  $
  5.04
  (7)
  $
  10,412,640.00
  $
  1,136.02
  Total
  3,718,140 shares
  $
  19,433,324.40
  $
  2,120.18
  (1)
  This Registration
      Statement on Form S-8 relates to the 2020 Omnibus Incentive Plan (the "
  Incentive Plan
  ") of 180 Life
      Sciences Corp. (the "
  Registrant
  " or the "
  Company
  "). An aggregate of 3,718,140 shares of the
      Registrant's common stock, par value $0.0001 per share (the "
  Common Stock
  ") have been or may currently
      be issued under the Incentive Plan. Registered in this Registration Statement are (a) 1,370,031 shares of Common Stock reserved
      for future issuance under the Incentive Plan (see footnote (3)), the offer and sale of which are being registered herein; (b) 282,109 shares of Common Stock previously issued under the Incentive Plan, the resale of which are being registered herein (see footnote
      (5)); and (c) 2,066,000 shares of Common Stock issuable upon the exercise of outstanding options granted under the Incentive
      Plan see footnote (6)).
  (2)
  Pursuant to Rule 416 under the Securities Act, this
      Registration Statement also covers any additional shares of Common Stock of the Registrant that become issuable pursuant to awards
      by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration
      which results in an increase in the number of the outstanding shares of Common Stock.
  (3)
  Represents shares reserved
      for issuance pursuant to future awards under the Incentive Plan.
  (4)
  Estimated solely for the
      purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act, and based upon the
      average of the high ($2.65) and low ($2.26) sales prices of the Registrant's Common Stock as reported on the Nasdaq
      Capital Market on September 28, 2021, which date is within five business days prior to filing this Registration Statement.
  (5)
  Represents
      shares of Common Stock issued to officers, directors and consultants of the Registrant pursuant to the Incentive Plan to be
      registered for resale.
  (6)
  Represents shares of Common
      Stock issuable upon exercise of outstanding options granted to officers and directors of the Registrant under the Incentive Plan
      with an exercise price of (a) $2.49 per share (50,000 options to purchase shares of common stock granted on December 3, 2020),  (b) $4.43
      per share (1,580,000 options to purchase shares of common stock granted on February 6, 2021), and (c) $7.56 per share (436,000
      options to purchase shares of common stock granted on August 3, 2021.
  (7)
  Estimated solely for the
      purpose of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, and based upon the weighted average
      price at which the options described in footnote (6) share may be exercised.
  Explanatory
  Note
  This
  Registration Statement on Form S-8 of 180 Life Sciences Corp. ("
  we
  ", "
  us
  ", "
  our
  ",
  the "
  Company
  " or "
  Registrant
  ") has been prepared in accordance with the requirements of Form S-8
  under the Securities Act of 1933, as amended, to register:
  ●
  282,109 shares
  of Common Stock previously issued under the 180 Life Sciences Corp. 2020 Omnibus Plan (the "
  Incentive Plan
  ");
  ●
  2,066,000 shares
      of Common Stock issuable upon exercise of outstanding options previously granted under the  Incentive Plan; and
  ●
  1,370,031 shares of
      Common Stock reserved for future awards under the Incentive Plan.
  This
  Registration Statement contains two parts. The first part contains a "
  reoffer
  " prospectus prepared in accordance with
  Part I of Form S-3 (in accordance with Instruction C of the General Instructions to Form S-8). The Reoffer Prospectus permits reoffers
  and resales of those shares referred to above that constitute "
  control securities
  " or "
  restricted securities,
  " within
  the meaning of Form S-8, by certain of the Company's stockholders, as more fully set forth therein. The resale prospectus
  relates to shares of Common Stock, $0.0001 par value per share that the Registrant previously issued to certain consultants, officers
  and directors of the Company pursuant to the Incentive Plan, and does not necessarily represent a present intention to sell any
  or all such shares of Common Stock.
  Unless
  the context indicates otherwise, references to "
  180 Life Sciences Corp.
  ", "
  180
  ", "
  the
  Company
  ", "
  we
  ", "
  us
  ", or "
  our
  " refer to the combined company following
  the consummation of the business combination contemplated by that certain Business Combination Agreement (as amended, the "
  Business
  Combination Agreement
  "), dated as of July 25, 2019, entered into by and among 180 Life Sciences Corp. (f/k/a KBL Merger Corp.
  IV), KBL Merger Sub, Inc. ("
  Merger Sub
  "), 180 Life Corp. (f/k/a 180 Life Sciences Corp.), Katexco Pharmaceuticals
  Corp., CannBioRex Pharmaceuticals Corp., 180 Therapeutics L.P., and Lawrence Pemble as stockholders' representative, pursuant to
  which, among other things, Merger Sub merged with and into 180 Life Corp., with 180 Life Corp. continuing as the surviving entity and
  a wholly-owned subsidiary of our company (such transaction, the "
  Merger
  " or the "
  Business Combination
  ").
  The Merger became effective on November 6, 2020.
  PART
  I
  INFORMATION
  REQUIRED IN THE SECTION 10(A) PROSPECTUS
  This
  Registration Statement relates to two separate prospectuses.
  Section
  10(a) Prospectus
  : Items 1 and 2, from this page, and the documents incorporated by reference pursuant to Part II, Item 3 of
  this prospectus, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act of 1933, as amended
  (the "
  Securities Act
  ").
  Reoffer
  Prospectus
  : The material that follows Item 2, up to but not including Part II of this Registration Statement, of which the Reoffer
  Prospectus is a part, constitutes a "
  Reoffer Prospectus,
  " prepared in accordance with the requirements of Part I of
  Form S-3 under the Securities Act. Pursuant to General Instruction C of Form S-8, the Reoffer Prospectus may be used for reoffers or
  resales of Common Stock which are deemed to be "
  control securities
  " or "
  restricted securities
  "
  under the Securities Act that have been acquired by the selling stockholders named in in the Reoffer Prospectus.
  Item
  1. Plan Information.
  The
  Company will provide each recipient (the "
  Recipients
  ") of an award under the Incentive Plan with documents that
  contain information related to the Incentive Plan, and other information including, but not limited to, the disclosure required by Item
  1 of Form S-8, which information is not required to be and is not being filed as a part of this Registration Statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated by
  reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives shares of Common
  Stock covered by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.
  Item
  2. Registrant Information and Employee Plan Annual Information.
  We
  will provide to each Recipient a written statement advising of the availability of documents incorporated by reference in Item 3 of Part
  II of this Registration Statement (which documents are incorporated by reference in this Section 10(a) prospectus) and of documents
  required to be delivered pursuant to Rule 428(b) under the Securities Act without charge and upon written or oral request by contacting:
  Mr.
  Ozan Pamir
  Interim
  Chief Financial Officer
  180
  Life Sciences Corp.
  3000
  El Camino Real, Bldg. 4, Suite 200
  Palo
  Alto, CA 94306
  (650) 507-0669
  REOFFER
  PROSPECTUS
  180
  LIFE SCIENCES CORP.
  2,348,109
  shares
  of
  Common
  Stock
  This
  Reoffer Prospectus ("
  prospectus
  ") covers the resale of an aggregate of up to 2,348,109 shares (the "
  Shares
  ") of
  our common stock, $0.0001 par value per share (the "
  Common Stock
  ") by the selling stockholders ("
  Selling
  Stockholders
  ") listed in this prospectus, certain of whom are deemed to be our affiliates, as that term is defined in
  Rule 405 under the Securities Act of 1933, as amended (the "
  Securities Act
  "). The Shares include 282,109 outstanding
  shares of Common Stock and 2,066,000 shares of Common Stock issuable upon exercise of outstanding options to purchase shares of Common
  Stock. The Selling Stockholders acquired such shares pursuant to grants and awards made under the 180 Life Sciences Corp. 2020 Omnibus
  Incentive Plan (the "
  Incentive Plan
  ").
  We
  will not receive any proceeds from sales of the shares of our Common Stock covered by this prospectus by any of the Selling Stockholders.
  However, we will receive the proceeds, if any, from the exercise of the options granted under the Incentive Plan, to the extent exercised
  for cash. The shares may be offered, from time to time, by any or all of the Selling Stockholders through ordinary brokerage transactions,
  in negotiated transactions or in other transactions, at such prices as they may determine, which may relate to market prices prevailing
  at the time of sale or be a negotiated price. The Selling Stockholders may engage brokers or dealers who may receive commissions or discounts
  from the Selling Stockholders. See "Plan of Distribution."
  We
  will bear all costs, expenses and fees in connection with the registration of the shares. Brokerage commissions and similar selling expenses,
  if any, attributable to the offer or sale of the shares will be borne by the Selling Stockholders.
  Each
  Selling Stockholder and any broker executing selling orders on behalf of a Selling Stockholder may be deemed to be an "
  underwriter
  "
  as defined in the Securities Act. If any broker-dealers are used to effect sales, any commissions paid to broker-dealers and, if broker-dealers
  purchase any of the Shares of Common Stock covered by this prospectus as principals, any profits received by such broker-dealers on the
  resales of shares may be deemed to be underwriting discounts or commissions under the Securities Act. In addition, any profits realized
  by the Selling Stockholders may be deemed to be underwriting commissions.
  Our
  Common Stock is traded on the NASDAQ Capital Market under the symbol "
  ATNF
  ". On September 28, 2021, the last reported
  sale price for our Common Stock as reported on the NASDAQ Capital Market was $5.28 per share.
  We
  may amend or supplement this Reoffer Prospectus from time to time by filing amendments or supplements as required. You should read the
  entire prospectus, the information incorporated by reference herein and any amendments or supplements carefully before you make your
  investment decision.
  An
  investment in our securities involves risks. You should carefully read and consider the risk factors disclosed in any of our filings
  with the Securities and Exchange Commission ("
  SEC
  ") that are incorporated by reference in this prospectus, including,
  without limitation, the risk factors contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2020, as supplemented
  by the risk factors contained in our Quarterly Reports filed thereafter with the SEC, before making a decision to purchase our securities.
  Our
  mailing address and telephone number are:
  3000
  El Camino Real, Bldg. 4, Suite 200
  Palo
  Alto, CA 94306
  (650) 507-0669
  Neither
  the SEC nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful
  or complete. Any representation to the contrary is a criminal offense.
  The
  date of this Reoffer Prospectus is September 30, 2021
  TABLE
  OF CONTENTS
  Section
  Page
      No.
  About this Prospectus
  ii
  Prospectus Summary
  1
  The Offering
  4
  Risk Factors
  5
  Forward-Looking Statements
  5
  Use of Proceeds
  8
  Determination of Offering Price
  8
  Selling Stockholders
  8
  Plan of Distribution
  11
  Description of Common Stock
  12
  Dividend Policy
  14
  Legal Matters
  14
  Experts
  14
  Interests of Named Experts and Counsel
  14
  Disclosure of Commission Position on Indemnification for Securities Act Liabilities
  15
  Where You Can Find More Information
  15
  Incorporation of Certain Documents by Reference
  17
  i
  ABOUT
  THIS PROSPECTUS
  Unless
  the context indicates otherwise, references herein to "
  180 Life Sciences Corp.
  ", "
  180
  ", "
  the
  Company
  ", "
  we
  ", "
  us
  ", or "
  our
  " refer to the combined company following
  the consummation of the business combination contemplated by that certain Business Combination Agreement (as amended, the "
  Business
  Combination Agreement
  "), dated as of July 25, 2019, entered into by and among 180 Life Sciences Corp. (f/k/a KBL Merger Corp.
  IV), KBL Merger Sub, Inc. ("
  Merger Sub
  "), 180 Life Corp. (f/k/a 180 Life Sciences Corp.), Katexco Pharmaceuticals
  Corp., CannBioRex Pharmaceuticals Corp., 180 Therapeutics L.P., and Lawrence Pemble as stockholders' representative, pursuant to
  which, among other things, Merger Sub merged with and into 180 Life Corp., with 180 Life Corp. continuing as the surviving entity and
  a wholly-owned subsidiary of our company (such transaction, the "
  Merger
  " or the "
  Business Combination
  ").
  The Merger became effective on November 6, 2020.
  Information
  on the shares offered pursuant to this Reoffer Prospectus, as listed below, do not necessarily indicate that the Selling Stockholders
  presently intend to sell any or all of the shares so listed.
  You
  should rely only on the information contained in this prospectus or incorporated by reference in this prospectus and in any applicable
  prospectus supplement. Neither we nor the Selling Stockholders have authorized anyone to provide you with different information. We and
  the Selling Stockholders take no responsibility for, and can provide no assurance as to the reliability of, any other information that
  others may give you. The information contained in this prospectus, any applicable prospectus supplement and the documents incorporated
  by reference herein or therein are accurate only as of the date such information is presented. Our business, financial condition, results
  of operations and prospects may have changed since that date. You should also read this prospectus together with the additional information
  described under the headings "
  Incorporation of Certain Documents by Reference
  "
  and "
  Where You Can Find More Information.
  " This prospectus may be supplemented from time to time
  to add, update or change information in this prospectus. Any statement contained in this prospectus will be deemed to be modified or
  superseded for purposes of this prospectus to the extent that a statement contained in such prospectus supplement modifies or supersedes
  such statement. Any statement so modified will be deemed to constitute a part of this prospectus only as so modified, and any statement
  so superseded will be deemed not to constitute a part of this prospectus.
  The
  Selling Stockholders are offering the Common Stock only in jurisdictions where such issuances are permitted. The distribution of this
  prospectus and the sale of the Common Stock in certain jurisdictions may be restricted by law. This prospectus does not constitute, and
  may not be used in connection with, an offer to sell, or a solicitation of an offer to buy, the Common Stock offered by this prospectus
  by any person in any jurisdiction in which it is unlawful for such person to make such an offer or solicitation.
  The
  registration statement containing this prospectus, including the exhibits to the registration statement, provides additional information
  about us and the securities offered under this prospectus. The registration statement, including the exhibits, can be read on the Securities
  and Exchange Commission's website mentioned under the heading "
  Where You Can Find More Information.
  "
  Our
  logo and other trade names, trademarks, and service marks of 180 Life Sciences Corp., appearing in this prospectus are the property of
  our company. Other trade names, trademarks, and service marks appearing in this prospectus are the property of their respective holders.
  The
  market data and certain other statistical information used throughout this prospectus and incorporated by reference herein are based
  on independent industry publications, government publications and other published independent sources. Although we believe that these
  third-party sources are reliable and that the information is accurate and complete, we have not independently verified the information.
  Some data is also based on our good faith estimates. While we believe the market data included in this prospectus and the information
  incorporated herein and therein by reference is generally reliable and is based on reasonable assumptions, such data involves risks and
  uncertainties and is subject to change based on various factors, including those discussed under the heading "
  Risk Factors
  " below, or incorporated by reference therein.
  This
  prospectus does not constitute an offer to sell or the solicitation of an offer to buy any securities other than the securities described
  in this prospectus or an offer to sell or the solicitation to buy such securities in any circumstances in which such offer or solicitation
  is unlawful. You should not assume that the information we have included in this prospectus is accurate as of any date other than the
  date of this prospectus or that any information we have incorporated by reference is accurate as of any date other than the date of the
  document incorporated by reference regardless of the time of delivery of this prospectus or of any securities registered hereunder.
  This
  document includes product names, trade names and trademarks of other companies. All such product names and trademarks appearing in this
  document are the property of their respective holders.
  ii
  PROSPECTUS
  SUMMARY
  The
  following summary highlights information contained elsewhere in this prospectus or in the documents incorporated herein by reference.
  This summary does not contain all of the information that you should consider before making an investment decision with respect to our
  securities. After you read this summary, you should read and consider carefully the more detailed information and financial statements
  and related notes that we include or incorporate by reference in this prospectus. If you acquire in our securities, you are assuming
  a high degree of risk.
  Our
  Company
  We
  are a clinical stage biotechnology company headquartered in Palo Alto, California, focused on the development of therapeutics for unmet
  medical needs in chronic pain, inflammation, inflammatory diseases and fibrosis by employing innovative research, and, where appropriate,
  combination therapy. We have three product development platforms each of which (i) focus on different diseases, pains or medical
  conditions and target different factors, molecules or proteins and (ii) have or will have their own product candidates:
  ●
  Anti-TNF platform:
      Focusing on fibrosis and anti-tumour necrosis factor ("
  anti-TNF
  ");
  ●
  SCAs platform:
      Focusing on drugs which are synthetic cannabidiol ("
  CBD
  ") or cannabigerol ("
  CBG
  ") analogues
      ("
  SCAs
  "); and
  ●
  α7nAChR
      platform: Focusing on alpha 7 nicotinic acetylcholine receptor ("
  α7nAChR
  ").
  We
  have several future product candidates in development, including one product candidate in a Phase 2b clinical trial in the United Kingdom
  ("
  UK
  ") and the Netherlands for Dupuytren's disease, a condition that affects the development of fibrous
  connective tissue in the palm of the hand. Our Company was founded by several world-leading scientists, in the biotechnology and pharmaceutical
  sectors. Our world-renowned scientists Prof. Sir Marc Feldmann, Prof. Lawrence Steinman, Prof. Raphael Mechoulam, Dr. Jonathan Rothbard,
  and Prof. Jagdeep Nanchahal have significant experience and significant previous success in drug discovery. The scientists are from the
  University of Oxford ("
  Oxford
  "), Stanford University and Hebrew University of Jerusalem (the "
  Hebrew University
  "),
  and the management team has extensive experience in financing and growing early-stage healthcare companies.
  Currently,
  we are conducting clinical trials only for certain indications under the anti-TNF platform. Of our three product development platforms,
  only one, the SCAs platform, involves products that are related to CBD (and not to cannabis or THC), and no clinical trials for any indications
  or products under the SCAs platform are currently being conducted in the United States or abroad.
  Business
  Combination
  On
  November 6, 2020, we consummated the previously announced business combination (the "
  Business Combination
  ") contemplated
  by that certain Business Combination Agreement (as amended, the "
  Business Combination Agreement
  "), dated as of July
  25, 2019, by and among our company, KBL Merger Sub, 180 Life Corp. (f/k/a 180 Life Sciences Corp.), Katexco Pharmaceuticals Corp., CannBioRex
  Pharmaceuticals Corp., 180 Therapeutics L.P., and Lawrence Pemble as stockholders' representative. Pursuant to the Business Combination
  Agreement, among other things, Merger Sub merged with and into 180 Life Corp., with 180 Live Corp. continuing as the surviving entity
  and as a wholly-owned subsidiary of our company. The Business Combination closed on November 6, 2020 (the effective time of the Business
  Combination being referred to as the "
  Effective Time
  ").
  1
  In
  connection with, and prior to, the closing of the Business Combination, 180 Life Corp. amended its Certificate of Incorporation to change
  its name from 180 Life Sciences Corp. to 180 Life Corp., and our company changed its name from KBL Merger Corp. IV to 180 Life Sciences
  Corp.
  At
  the Effective Time, each share of the common stock of 180 Life Corp. issued and outstanding prior to the Effective Time was automatically
  converted into the right to receive approximately 168.3784 shares of our common stock (such shares of common stock issuable to the common
  stockholders of 180 Life Corp. pursuant to the Business Combination Agreement, the "
  Merger Consideration Shares
  ").
  An aggregate of 15,736,438 shares of common stock were issued to the common stockholders of 180 Life Corp. as Merger Consideration Shares,
  including the Merger Escrow Shares (as defined below). Also at the Effective Time, each share of 180 Life Corp. preferred stock issued
  and outstanding prior to the Effective Time was converted into the right to receive one Class C Special Voting Share of our company,
  or one Class K Special Voting Share of our company, as applicable (such shares, the "
  Special Voting Shares
  "). The
  Special Voting Shares entitle the holder thereof to an aggregate number of votes, on any particular matter, proposition or question,
  equal to the number of Exchangeable Shares (as defined below) of each of CannBioRex Purchaseco ULC and Katexco Purchaseco ULC, Canadian
  subsidiaries of 180 Life Corp. (and now also of our company as a result of the Business Combination), respectively, that are outstanding
  from time to time.
  As
  a result of the Business Combination, the existing exchangeable shares (the "
  Exchangeable Shares
  ") of CannBioRex
  Purchaseco ULC and/or Katexco Purchaseco ULC were adjusted in accordance with the share provisions in the articles of CannBioRex Purchaseco
  ULC or Katexco Purchaseco ULC, as applicable, governing the Exchangeable Shares such that they were multiplied by the exchange ratio
  for the Business Combination and became exchangeable into shares of our common stock. The Exchangeable Shares entitle the holders to
  dividends and other rights that are substantially economically equivalent to those of holders of our common stock, and holders of Exchangeable
  Shares have the right to vote at meetings of our stockholders. As of the date of this filing, an aggregate of 465,771 shares of our common
  stock are reserved for issuance to the holders of the Exchangeable Shares upon the exchange thereof.
  The
  issuance of the Merger Consideration Shares, as well as the issuance of the shares of common stock to the holders of the Exchangeable
  Shares upon the exchange thereof, were registered on a Registration Statement on Form S-4 that was originally filed with the U.S. Securities
  and Exchange Commission (the "
  SEC
  ") on November 12, 2019 and was declared effective by the SEC on October 9,
  2020 (Registration No. 333-234650).
  Pursuant
  to the Business Combination Agreement, 1,050,000 of the Merger Consideration Shares (such shares, the "
  Merger Escrow Shares
  ") were
  initially deposited into an escrow account (the "
  Escrow Account
  ") to serve as security for our indemnity rights
  under the Business Combination Agreement.
  As
  a result of the Business Combination, the former stockholders of 180 Life Corp. became the controlling stockholders of our company and
  180 Life Corp. became a subsidiary of our company. The Business Combination was accounted for as a reverse merger, whereby 180 Life Corp.
  is considered the acquirer for accounting and financial reporting purposes.
  Prior
  to the Business Combination, our company was a "
  shell company
  " (as such term is defined in Rule 12b-2 under the Securities
  Exchange Act of 1934, as amended). As a result of the Business Combination, we ceased to be a "
  shell company
  ", and
  we are continuing the business operations of 180 Life Corp. as a publicly-traded company under the name "
  180 Life Sciences Corp.
  "
  Following
  the Business Combination, our common stock was listed for trading on The Nasdaq Capital Market under the symbol "
  ATNF
  ",
  and the CUSIP number relating to our common stock is 68236V 104.
  2
  Additional
  Information
  Additional
  information about us can be obtained from the documents incorporated by reference herein. See "
  Where You Can Find More Information
  ".
  Corporate
  Information
  Our
  company was incorporated under the laws of the State of Delaware under the name KBL Merger Corp. IV on September 7, 2016 as a blank check
  company. We changed our name to 180 Life Sciences Corp. on November 6, 2020 in connection with the closing of the Business Combination.
  Our principal executive offices are located at 3000 El Camino Real, Bldg. 4, Suite 200, Palo Alto, CA 94306, and our telephone number
  is (678) 507-0669. We maintain a website at
  www.180lifesciences.com
  . We have not incorporated by reference into this prospectus
  the information in, or that can be accessed through, our website, and you should not consider it to be a part of this prospectus.
  Implications
  of Being an Emerging Growth Company
  We
  are an "
  emerging growth company
  " as defined in the Jumpstart Our Business Startups Act, or the JOBS Act, enacted in
  April 2012, and we may remain an emerging growth company for up to five years following the completion of our IPO. For so long as we
  remain an emerging growth company, we are permitted and intend to rely on certain exemptions from various public company reporting requirements,
  including not being required to have our internal control over financial reporting audited by our independent registered public accounting
  firm pursuant to Section 404(b) of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding executive compensation
  in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive
  compensation and any golden parachute payments not previously approved. In addition, the JOBS Act provides that an emerging growth company
  can take advantage of an extended transition period for complying with new or revised accounting standards. This provision allows an
  emerging growth company to delay the adoption of some accounting standards until those standards would otherwise apply to private companies.
  Accordingly, the information contained herein may be different than the information you receive from other public companies in which
  you hold stock.
  3
  THE
  OFFERING
  Shares of common stock outstanding
      prior to this offering
  33,765,348
  (1)
  Shares being offered by the Selling Stockholders
  2,348,109
  Shares of common stock to be outstanding after the
      offering
  35,831,348
  (2)
  (1)
  As
  of September 28, 2021.
  (2)
  Assumes
  the sale of all shares of common stock underlying options awarded to the Selling Stockholders for cash registered for resale to the public
  under the Registration Statement accompanying this Reoffer Prospectus.
  Use of proceeds
  We will not
      receive any proceeds from the sale of the shares of common stock offered in this Reoffer Prospectus. We may receive proceeds of up
      to approximately $10.4 million if all of the options are exercised for cash. We anticipate that any such proceeds will be utilized
      for working capital and other general corporate purposes. We cannot estimate how many, if any, options may be exercised for cash.
  Risk Factors
  The purchase of our common
      stock involves a high degree of risk. You should carefully review and consider "
  Risk Factors
  "
      beginning on page 5 of this Reoffer Prospectus.
  NASDAQ Symbol for Common Stock
  "
  ATNF
  "
  4
  RISK
  FACTORS
  Before
  making an investment decision, you should consider the "
  Risk Factors
  " discussed in the section entitled "
  Risk
  Factors
  " contained under Item 1A of Part I of our most recent annual report on Form 10-K, and under "
  Risk Factors
  "
  under Item 1A of Part II of our subsequent quarterly reports on Form 10-Q, as the same may be amended, supplemented or superseded from
  time to time by our subsequent filings and reports under the Securities Act or the Securities Exchange Act of 1934, as amended (the "
  Exchange
  Act
  "), each of which are incorporated by reference in this prospectus. For more information, see "
  Incorporation of Certain Documents by Reference.
  " The market or trading price of our securities could decline due to any of these
  risks. In addition, please read "Forward-Looking Statements" in this prospectus,
  where we describe additional uncertainties associated with our business and the forward-looking statements included or incorporated by
  reference in this prospectus.
  The
  securities offered herein are highly speculative and should only be purchased by persons who can afford to lose their entire investment
  in us. You should carefully consider the aforementioned risk factors that are incorporated herein by reference and other information
  in this prospectus before deciding to become a holder of our Common Stock. The risks and uncertainties described in these incorporated
  documents and herein are not the only risks and uncertainties that we face. Additional risks and uncertainties not presently known to
  us may also impair our business operations. If any of these risks actually occur, our business and financial results could be negatively
  affected to a significant extent. In that event, the trading price of our Common Stock could decline, and you may lose all or part of
  your investment in our Common Stock.
  FORWARD-LOOKING
  STATEMENTS
  This
  prospectus contains forward-looking statements that are based on current management expectations. Statements other than statements of
  historical fact included in this prospectus, including statements about us and the future of our commercialization plans, clinical trials,
  research programs, product pipelines, current and potential corporate partnerships, licenses and intellectual property, the adequacy
  of capital reserves and anticipated operating results and cash expenditures, are forward-looking statements within the meaning of Section
  27A of the Securities Act of 1933, as amended (the "
  Securities Act
  "), and Section 21E of the Exchange Act. When used
  in this prospectus the words "
  anticipate,
  " "
  objective,
  " "
  may,
  " "
  might,
  "
  "
  should,
  " "
  could,
  " "
  can,
  " "
  intend,
  " "
  expect,
  "
  "
  believe,
  " "
  estimate,
  " "
  predict,
  " "
  potential,
  " "
  plan
  "
  or the negative of these and similar expressions identify forward-looking statements. These statements reflect our current views with
  respect to uncertain future events and are based on imprecise estimates and assumptions and subject to risk and uncertainties. Given
  these uncertainties, you should not place undue reliance on these forward-looking statements. While we believe our plans, intentions
  and expectations reflected in those forward-looking statements are reasonable, these plans, intentions or expectations may not be achieved.
  Our actual results, performance or achievements could differ materially from those contemplated, expressed or implied by the forward-looking
  statements contained in this prospectus for a variety of reasons.
  The
  following factors, among others, could cause the future results of our company and our industry to differ materially from historical
  results or those anticipated:
  ●
  We are clinical
      stage biotechnology company that had no revenue for the years ended December 31, 2020 and 2019, and do not anticipate generating
      revenue for the near future;
  ●
  Our need for
      additional financing, both near term and long term, to support our operations, our ability to raise such financing as needed, the
      terms of such financing, if available, potential significant dilution associated therewith, and covenants and restrictions we may
      need to comply with in connection with such funding;
  ●
  Restrictions
      on our ability to issue securities, anti-dilution and most favored nation rights provided in connection therewith;
  ●
  Our dependence
      on the success of our future product candidates, some of which may not receive regulatory approval or be successfully commercialized;
      problems in our manufacturing process for our new products and/or our failure to comply with manufacturing regulations, or unexpected
      increases in our manufacturing costs; problems with distribution of our products; and failure to adequately market our products;
  5
  ●
  Risks associated
      with the growth of our business, our ability to maintain such growth, difficulties in managing our growth, and executing our growth
      strategy;
  ●
  Liability for
      previously restated financial statements and associated with ineffective controls and procedures;
  ●
  Our dependence
      on our key personnel and our ability to attract and retain employees;
  ●
  Risks from
      intense competition from companies with greater resources and experience than we have;
  ●
  Risks that
      our future product candidates, if approved, may be unable to achieve the expected market acceptance and, consequently, limit our
      ability to generate revenue from new products;
  ●
  The fact that
      the majority of our license agreements provide the licensors and/or counter-parties the right to use and/or exploit such licensed
      intellectual property;
  ●
  Preclinical
      studies and earlier clinical trials may not necessarily be predictive of future results and may not have favorable results; we have
      limited marketing experience, and our future ability to successfully commercialize any of our product candidates, even if they are
      approved in the future is unknown; and business interruptions could delay us in the process of developing our future product candidates
      and could disrupt our product sales;
  ●
  Third-party
      payors may not provide coverage and adequate reimbursement levels for any future products;
  ●
  Liability from
      lawsuits (including product liability lawsuits, stockholder lawsuits and regulatory matters), including judgments, damages, fines
      and penalties;
  ●
  Security breaches,
      loss of data and other disruptions which could prevent us from accessing critical information or expose us to liabilities or damages;
  ●
  Risks associated
      with clinical trials that are expensive, time-consuming, uncertain and susceptible to change, delay or termination and which are
      open to differing interpretations;
  ●
  Our ability
      to comply with existing and future rules and regulations, including federal, state and foreign healthcare laws and regulations and
      implementation of, or changes to, such healthcare laws and regulations;
  ●
  Delays in the
      trials, testing, application, or approval process for drug candidates and/or out ability to obtain approval for promising drug candidates,
      and the costs associated therewith;
  ●
  Our ability
      to adequately protect our future product candidates or our proprietary technology in the marketplace, claims and liability from third
      parties regarding our alleged infringement of their intellectual property;
  ●
  Differences
      in laws and regulations between countries and other jurisdictions;
  ●
  Changes in
      laws or regulations, including, but not limited to tax laws and controlled substance laws, or a failure to comply with any laws and
      regulations;
  ●
  Conflicts of
      interest between our officers, directors, consultants and scientists;
  ●
  Penalties associated
      with our failure to comply with certain pre-agreed contractual obligations and restrictions;
  6
  ●
  Dilution caused
      by future fund raising, the conversion/exercise of outstanding convertible securities, and downward pressure on the value of our
      securities caused by such future issuances/sales;
  ●
  Negative effects
      on our business from the COVID-19 pandemic and other potential future pandemics;
  ●
  The extremely
      volatile nature of our securities and potential lack of liquidity therefore;
  ●
  The fact that
      our Certificate of Incorporation provides for indemnification of officers and directors, limits the liability of officers and directors,
      allows for the authorization of preferred stock without stockholder approval, includes certain anti-takeover provisions;
  ●
  Our ability
      to maintain the listing of our common stock and warrants on NASDAQ and the costs of compliance with SEC and NASDAQ rules and requirements;
  ●
  Risks associated
      with our status as an emerging growth company and the provisions of the JOBS Act, which we are able to take advantage of, due to
      such status;
  ●
  Failure of
      our information technology systems, including cybersecurity attacks or other data security incidents, that could significantly disrupt
      the operation of our business;
  ●
  The fact that
      we may acquire other companies which could divert our management's attention, result in additional dilution to our stockholders
      and otherwise disrupt our operations and harm our operating results and if we make any acquisitions, they may disrupt or have a negative
      impact on our business;
  ●
  The fact that
      we may apply working capital and future funding to uses that ultimately do not improve our operating results or increase the value
      of our securities; and
  ●
  Our growth
      depends in part on the success of our strategic relationships with third parties.
  We
  urge investors to carefully read and consider the risk factors disclosed in any of our filings with the SEC that are incorporated by
  reference in this prospectus, including, without limitation, the risk factors contained in our Annual Report on Form 10-K for the fiscal
  year ended December 31, 2020, as supplemented by the risk factors contained in our Quarterly Reports filed thereafter with the SEC, in
  evaluating the forward-looking statements contained or incorporated by reference in this prospectus. We caution investors not to place
  significant reliance on forward-looking statements contained or incorporated by reference in this document; such statements need to be
  evaluated in light of all the information contained or incorporated by reference herein.
  All
  forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by the risk factors
  and other cautionary statements set forth or incorporated by reference in this prospectus. Other than as required by applicable securities
  laws, we are under no obligation, and we do not intend, to update any forward-looking statement, whether as result of new information,
  future events or otherwise.
  7
  USE
  OF PROCEEDS
  We
  are registering the Shares offered by this prospectus for the account of the Selling Stockholders identified in the section of this prospectus
  entitled "
  Selling Stockholders.
  " All of the net proceeds from the sale of the Shares will go
  to the Selling Stockholders who offer and sell their Shares. We will not receive any part of the proceeds from the sale of such Shares.
  We may receive proceeds of up to approximately $10.4 million if all of the options are exercised for cash. We anticipate that any such
  proceeds will be utilized for working capital and other general corporate purposes. We cannot estimate how many, if any, options may
  be exercised for cash.
  DETERMINATION
  OF OFFERING PRICE
  The
  Selling Stockholders may sell their Shares pursuant to this Reoffer Prospectus from time-to-time at prices and at terms according to
  the then prevailing market price for shares of our Shares, or in negotiated transactions.
  SELLING
  STOCKHOLDERS
  This
  Reoffer Prospectus covers the reoffer and resale by the Selling Stockholders listed below of an aggregate of up to 2,348,109 shares of
  our Common Stock previously issued under the Incentive Plan, which constitute "
  restricted securities
  " or "
  control
  securities
  " within the meaning of Form S-8. The Shares include 282,109 outstanding shares of Common Stock and 2,066,000 shares
  of Common Stock issuable upon exercise of outstanding options to purchase shares of Common Stock.
  The
  following table sets forth, as of September 28, 2021 (the "
  Date of Determination
  "), the number of shares beneficially
  owned by each current Selling Stockholder. The number of shares in the column "
  Shares Beneficially Owned Prior to the Offering
  "
  represents the total number of shares that a Selling Stockholder currently owns or has the right to acquire within sixty (60) days
  of the Date of Determination. The number of shares in the column "
  Number of Shares Being Offered
  " represents all of
  the shares that a Selling Stockholder may offer under this Reoffer Prospectus. The table and footnotes assume that the Selling Stockholders
  will sell all of the shares listed in the column "
  Number of Shares Being Offered.
  " However, because the Selling Stockholders
  may sell all or some of their shares under this Reoffer Prospectus from time to time, or in another permitted manner, we cannot assure
  you as to the actual number of shares that will be sold by the Selling Stockholders or that will be held by the Selling Stockholders
  after completion of any sales. We do not know how long the Selling Stockholders will hold the shares before selling them. Beneficial
  ownership is determined in accordance with Rule 13d-3(d) promulgated by the SEC under the Exchange Act. Each Selling Stockholder
  will receive all of the net proceeds from the sale of his or her Shares offered by this Reoffer Prospectus.
  Information
  concerning the Selling Stockholders may change from time to time and changed information will be presented in a supplement to this Reoffer
  Prospectus, if and when necessary and required. If, subsequent to the date of this Reoffer Prospectus, we grant additional awards to
  the Selling Stockholders or to other affiliates under the Plan, we may supplement this Reoffer Prospectus to reflect such additional
  awards and the names of such affiliates and the amounts of securities to be reoffered by them.
  Based
  on 33,826,883 shares of Common Stock of the Company outstanding as of the date of this Reoffer Prospectus.
  The
  address of each Selling Stockholder is c/o 180 Life Sciences Corp., 3000 El Camino Real, Bldg. 4, Suite 200, Palo Alto, CA 94306.
  8
  The
  selling stockholders have not held any position or office or had any other material relationship with us or any of our predecessors or
  affiliates within the past three years, other than beneficial ownership of the shares described in the table below, except as set forth
  in the footnotes below or below under "
  Material Relationships with Selling Stockholders
  ".
  Position with
  Shares
  Beneficially Owned
  Prior
      to this
  Offering
  Number
      of
  Shares
  Shares
  Beneficially
  Owned
  Upon
      Completion
  of this Offering#
  Name
  the
      Company
  Number
  Percent
  Being Offered
  Number
  Percent
  James N. Woody
  Chief Executive Officer and Director
  523,030
  (1)
  1.5
  %
  1,400,000
  (5)
  25,252
  *
  %
  Jonathan Rothbard
  Chief Scientific Officer
  560,449
  1.7
  %
  24,307
  536,142
  1.6
  %
  Ozan Pamir
  Interim Chief Financial Officer
  136,608
  (2)
  *
  180,000
  (6)
  72,608
  *%
  Lawrence Steinman
  Co-Executive Chairman and Director
  592,358
  1.8
  %
  22,585
  569,773
  1.7
  %
  Marc Feldmann
  Co-Executive Chairman and Director
  2,617,758
  7.8
  %
  20,910
  2,596,848
  7.7
  %
  Donald A. McGovern, Jr.
  Lead Director
  34,295
  (3)
  *
  %
  92,628
  (7)
  —
  —
  %
  Larry M. Gold
  Director
  33,397
  (3)
  *
  %
  91,730
  (7)
  —
  —
  %
  Russell T. Ray
  Director
  4,938
  (4)
  *
  %
  79,000
  (8)
  —
  —
  %
  Teresa DeLuca
  Director
  4,938
  (4)
  *
  %
  79,000
  (8)
  —
  —
  %
  Pamela Marrone
  Director
  4,938
  (4)
  *
  %
  79,000
  (8)
  —
  —
  %
  Francis Knuettel II
  Director
  4,938
  (4)
  *
  %
  79,000
  (8)
  —
  —
  %
  Jagdeep Nanchahal
  Consultant
  1,320,615
  3.9
  %
  199,949
  1,120,676
  3.3
  %
  2,348,109
  *
  Less than 1%.
  #
  Assumes all shares offered
      herein are sold.
  (1)
  Includes
  options to purchase 497,778 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.
  (2)
  Includes
  options to purchase 64,000 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.
  (3)
  Includes
  options to purchase 26,667 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.
  (4)
  Includes
  options to purchase 4,938 shares of common stock, which have vested, and/or which vest within 60 days of the Date of Determination.
  (5)
  Represents
  options to purchase 1,400,000 shares of common stock with an exercise price of $4.43 per share, which vest 1/5 on March 31, 2021, and
  4/5 ratably on a monthly basis over the following 36 months on the last day of each calendar month.
  (6)
  Represents
  options to purchase 180,000 shares of common stock with an exercise price of $4.43 per share, which vest 1/5 on March 31, 2021, and 4/5
  ratably on a monthly basis over the following 36 months on the last day of each calendar month.
  (7)
  Includes
  options to purchase 25,000 shares of common stock with an exercise price of $2.49 per share, which vest ratably on a monthly basis over
  the 12 months following the December 3, 2020 grant date, on the third day of each calendar month and options to purchase 60,000 shares
  of common stock with an exercise price of $7.56 per share, which vest ratably on a monthly basis over the 48 months following the August
  4, 2021 grant date, on the last day of each calendar month.
  (8)
  Includes
  options to purchase 79,000 shares of common stock with an exercise price of $7.56 per share, which vest ratably on a monthly basis over
  the 48 months following the August 4, 2021 grant date, on the last day of each calendar month.
  9
  Material
  Relationships with Selling Stockholders
  James
  N. Woody,
  M.D., Ph.D. Dr. Woody has served as our Chief Executive Officer and as a director since November 6, 2020
  .
  Dr. Woody
  has served as the CEO of 180 Life Corp., our wholly-owned subsidiary following the Closing of the Business Combination ("
  180
  ") since
  July 2020, and as a director of 180 since September 2020.
  Jonathan
  Rothbard, Ph.D.
  Mr. Rothbard has served as our Chief Scientific Officer since November 6, 2020. Dr. Rothbard has served as the Chief
  Executive Officer and Chief Scientific Officer of Katexco Pharmaceuticals Corp. ("
  Katexco
  ") since November 2018.
  Ozan
  Pamir
  . Mr. Pamir has served as our Interim Chief Financial Officer since November 6, 2020. Mr. Pamir has also served as the Chief
  Financial Officer and as a member of the Board of Directors of 180 Life Corp. since October 2018.
  Lawrence
  Steinman, M.D.
  Mr. Steinman has served as Co-Executive Chairman since November 6, 2020. Dr. Steinman served as Co-Chairman of 180
  and as a member of its board of directors since April 2019.
  Marc
  Feldmann, Ph.D
  . Mr. Feldmann has served as Co-Executive Chairman since November 6, 2020. Prof. Feldmann has served as Co-Chairman
  of 180 and as a member of its board of directors since April 2018.
  Donald
  A. McGovern, Jr.
  Mr. McGovern has served as a member of our Board of Directors since November 6, 2020 and became our lead director
  on March 30, 2021.
  Lawrence
  M. Gold, Ph.D
  . Mr. Gold has served as a member of our Board of Directors since November 6, 2020.
  Russel
  T. Ray, MBA
  . Mr. Ray has served as a director of our company since July 9, 2021.
  Teresa
  DeLuca M.D., MBA
  . Ms. DeLuca has served as a director of our company since July 9, 2021.
  Pamela
  G. Marrone, Ph.D
  . Ms. Marrone has been a director of our company since July 2, 2021.
  Francis
  Knuettel II, MBA
  . Mr. Knuettel has been a director of our company since July 2, 2021.
  Jagdeep
  Nanchahal
  . Mr. Nanchahal has served as a Consultant to the Company since December 2020 and for the Company's subsidiaries since
  2014.
  The
  Selling Stockholders listed in the above table may have sold or transferred, in transactions pursuant to this prospectus or exempt from
  the registration requirements of the Securities Act, some or all of their securities since the date on which the information in the above
  table is presented. Information about the Selling Stockholders may change from time to time. Information about other persons who may
  hereafter become Selling Stockholders will be set forth in prospectus supplements or post-effective amendments, if required.
  Because
  the Selling Stockholders may offer all or some of their Common Stock from time to time, and none is obligated to sell any such shares,
  we cannot estimate the amount of Common Stock that will be held by the Selling Stockholders after this offering. Also, this prospectus
  does not include awards that we may grant to the Selling Stockholders in the future. Such shares may subsequently be sold pursuant to
  this prospectus, as supplemented to reflect the offering of such shares for resale or in transactions exempt from the registration requirements
  of the Securities Act. See "Plan of Distribution" for further information.
  10
  PLAN
  OF DISTRIBUTION
  Each
  Selling Stockholder of the securities and any of its transferees, distributees, pledgees or donees or their successors may, from time
  to time, sell any or all of their securities covered hereby on the NASDAQ Capital Market or any other stock exchange, market or trading
  facility on which the securities are traded or in private transactions. These sales may be at fixed or negotiated prices. A Selling Stockholder
  may use any one or more of the following methods when selling securities:
  ●
  ordinary
  brokerage transactions and transactions in which the broker-dealer solicits purchasers;
  ●
  block trades
      in which the broker-dealer will attempt to sell the securities as agent but may position and resell a portion of the block as principal
      to facilitate the transaction;
  ●
  purchases by a broker-dealer
      as principal and resale by the broker-dealer for its account;
  ●
  an exchange distribution
      in accordance with the rules of the applicable exchange/NASDAQ;
  ●
  privately negotiated transactions;
  ●
  settlement of short sales
      entered into after the effective date of the registration statement of which this prospectus is a part;
  ●
  in transactions through
      broker-dealers that agree with the Selling Stockholders to sell a specified number of such securities at a stipulated price per security;
  ●
  through the writing or
      settlement of options or other hedging transactions, whether through an options exchange or otherwise;
  ●
  a combination of any such
      methods of sale; or
  ●
  any other method permitted
      pursuant to applicable law.
  If
  the Selling Stockholder effects such transactions by selling shares of our Common Stock to or through underwriters, broker-dealers or
  agents, such underwriters, broker-dealers or agents may receive commissions in the form of discounts, concessions or commissions from
  the Selling Stockholder or commissions from purchasers of our Common Stock for whom they may act as agent or to whom they may sell as
  principal (which discounts, concessions or commissions as to particular underwriters, broker-dealers or agents may be in excess of those
  customary in the types of transactions involved).
  From
  time to time, one or more of the Selling Stockholders may distribute, devise, gift, pledge, hypothecate or grant a security interest
  in some or all of the shares of Common Stock owned by them. Any such distributees, devisees or donees will be deemed to be Selling Stockholders.
  Any such pledgees, secured parties or persons to whom the securities have been hypothecated will, upon foreclosure in the event of default,
  be deemed to be Selling Stockholders.
  The
  Selling Stockholder and any broker-dealer participating in the distribution of our Common Stock may be deemed to be "
  underwriters
  "
  within the meaning of the Securities Act, and any commission paid, or any discounts or concessions allowed to, any such broker-dealer
  may be deemed to be underwriting commissions or discounts under the Securities Act. At the time a particular offering of the securities
  is made, a prospectus supplement, if required, will be distributed which will set forth the aggregate amount of securities being offered
  and the terms of the offering, including the name or names of any broker-dealers or agents, any discounts, commissions and other terms
  constituting compensation from the Selling Stockholder and any discounts, commissions or concessions allowed, reallowed or paid to broker-dealers.
  11
  The
  Selling Stockholder may choose not to sell any or may choose to sell less than all of our Common Stock registered pursuant to the registration
  statement, of which this Reoffer Prospectus forms a part.
  The
  Selling Stockholder and any other person participating in such distribution will be subject to applicable provisions of the Exchange
  Act, and the rules and regulations thereunder, including, without limitation, Regulation M, which may limit the timing of purchases and
  sales of any of the shares of Common Stock by the Selling Stockholder and any other participating person. Regulation M may also restrict
  the ability of any person engaged in the distribution of the shares of Common Stock to engage in market-making activities with respect
  to the shares of Common Stock. All of the foregoing may affect the marketability of the Common Stock and the ability of any person or
  entity to engage in market-making activities with respect to the shares of our Common Stock.
  We
  will pay the expenses of the registration of our Common Stock sold by the Selling Stockholders, including, without limitation, SEC filing
  fees, compliance with state securities or "
  blue sky
  " laws; provided, however, that the Selling Stockholder will pay
  all underwriting discounts and selling commissions, if any. As and when we are required to update this Reoffer Prospectus, we may incur
  additional expenses.
  Once
  sold under the registration statement, of which this Reoffer Prospectus forms a part, our Common Stock will be freely tradable in the
  hands of persons other than our affiliates. We have notified the Selling Stockholders of the need to deliver a copy of this Reoffer Prospectus
  in connection with any sale of the shares.
  In
  order to comply with certain state securities laws, if applicable, the shares may be sold in such jurisdictions only through registered
  or licensed brokers or dealers. In certain states, the shares may not be sold unless the shares have been registered or qualified for
  sale in such state or an exemption from registration or qualification is available and is complied with. Sales of shares must also be
  made by the Selling Stockholders in compliance with all other applicable state securities laws and regulations.
  In
  addition to any shares sold hereunder, Selling Stockholders may, at the same time, sell any shares of Common Stock owned by them in compliance
  with all of the requirements of Rule 144, regardless of whether such shares are covered by this Reoffer Prospectus.
  DESCRIPTION
  OF COMMON STOCK
  The
  following summary of the material terms of our securities is not intended to be a complete summary of the rights and preferences of such
  securities. We urge you to read our Second Amended and Restated Certificate of Incorporation in its entirety for a complete description
  of the rights and preferences of our securities. This summary does not purport to be complete and is qualified in its entirety by reference
  to our Second Amended and Restated Certificate of Incorporation and our bylaws, and to the provisions of the Delaware General Corporation
  Law.
  General
  We
  are authorized to issue 100,000,000 shares of our common stock and 5,000,000 shares of our preferred stock, par value $0.0001. As of
  September 28, 2021, 34,292,654 shares of our Common Stock were issued and outstanding (including all of the Merger Escrow Shares and
  the shares of our Common Stock set aside and reserved for issuance to holders of the Exchangeable Shares). As of September 28, 2021,
  1,000,000 shares of preferred stock have been designated as Series A Convertible Preferred Stock, of which none are outstanding, one
  share of preferred stock has been designated as a Class C Special Voting Share, of which one is outstanding, and one share of preferred
  stock has been designated as a Class K Special Voting Share, of which one is outstanding.
  Common
  Stock
  Except
  as otherwise required by law or as otherwise provided in any certificate of designation for any series of preferred stock, the holders
  of Common Stock possess all voting power for the election of our directors and all other matters requiring stockholder action and will
  at all times vote together as one class on all matters submitted to a vote of the stockholders of our company. Holders of Common Stock
  are entitled to one vote per share on matters to be voted on by stockholders and do not have the right to cumulate votes in the election
  of directors.
  12
  Holders
  of Common Stock will be entitled to receive dividends and other distributions, if any, in amounts declared from time to time by our Board
  in its discretion out of funds legally available therefor and shall share equally on a per share basis in these dividends and distributions.
  In
  the event of our voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up, the holders of the Common Stock
  will be entitled to receive an equal amount per share of all of our assets of whatever kind available for distribution to stockholders,
  after the rights of the holders of the preferred stock, if any, have been satisfied.
  Our
  stockholders have no preemptive or other subscription rights and there are no sinking fund or redemption provisions applicable to our
  Common Stock.
  Our
  Board is divided into two classes, with only one class of directors being elected in each year and each class (except for those directors
  appointed prior to the first annual meeting of stockholders following the closing of the Business Combination) generally serving
  a two-year term. Class I directors will serve until the next annual meeting of stockholders following the closing of the Business Combination
  and Class II directors will serve until the second annual meeting of stockholders following the closing of the Business Combination.
  Our
  Transfer Agent
  The
  transfer agent for our Common Stock is Continental Stock Transfer & Trust Company. We have agreed to indemnify Continental Stock
  Transfer & Trust Company in its role as transfer agent, its agents and each of its stockholders, directors, officers and employees
  against all liabilities, including judgments, costs and reasonable counsel fees that may arise out of acts performed or omitted for its
  activities in that capacity, except for any liability due to any gross negligence, willful misconduct or bad faith of the indemnified
  person or entity.
  Certain
  Anti-Takeover Provisions of Delaware Law and our Charter and Bylaws
  We
  are subject to the provisions of Section 203 of the DGCL regulating corporate takeovers. This statute prevents certain Delaware
  corporations, under certain circumstances, from engaging in a "
  business combination
  " with:
  ●
  a
                                              stockholder who owns 15% or more of our outstanding voting stock (otherwise known as an "
  interested
                                              stockholder
  ");
  ●
  an
                                              affiliate of an interested stockholder; or
  ●
  an
                                              associate of an interested stockholder, for three years following the date that the stockholder
                                              became an interested stockholder.
  A
  "
  business combination
  " includes a merger or sale of more than 10% of our assets. However, the above provisions of
  Section 203 do not apply if:
  ●
  our
                                              Board approves the transaction that made the stockholder an "
  interested stockholder,
  "
                                              prior to the date of the transaction;
  ●
  after
                                              the completion of the transaction that resulted in the stockholder becoming an interested
                                              stockholder, that stockholder owned at least 85% of our voting stock outstanding at the time
                                              the transaction commenced, other than statutorily excluded shares of common stock; or
  ●
  on
                                              or subsequent to the date of the transaction, the business combination is approved by our
                                              Board and authorized at a meeting of our stockholders, and not by written consent, by an
                                              affirmative vote of at least two-thirds of the outstanding voting stock not owned by the
                                              interested stockholder.
  13
  Our
  Second Amended and Restated Certificate of Incorporation provides that our Board will be classified into two classes of directors. As
  a result, in most circumstances, a person can gain control of our Board only by successfully engaging in a proxy contest at two or more
  annual meetings.
  Our
  authorized but unissued Common Stock and preferred stock are available for future issuances without stockholder approval and could be
  utilized for a variety of corporate purposes, including future offerings to raise additional capital, acquisitions and employee benefit
  plans. The existence of authorized but unissued and unreserved Common Stock and preferred stock could render more difficult or discourage
  an attempt to obtain control of us by means of a proxy contest, tender offer, merger or otherwise.
  Common
  Stock Listing
  Our
  common stock is currently listed on The NASDAQ Capital Market under the symbol "
  ATNF
  ". As of September 28, 2021, there
  were 94 holders of record of our Common Stock.
  DIVIDEND
  POLICY
  We
  have not paid any cash dividends since our inception and do not anticipate paying any cash dividends on our Common Stock in the foreseeable
  future. Future dividend policy will be determined periodically by the Board of Directors based upon conditions then existing, including
  our earnings and financial condition, capital requirements and other relevant factors.
  LEGAL
  MATTERS
  The
  validity of the issuance of the common stock described in this prospectus has been passed upon for us by The Loev Law Firm, PC, Bellaire,
  Texas.
  EXPERTS
  The
  audited consolidated balance sheets of 180 Life Sciences Corp. (f/k/a KBL Merger Corp. IV) as of December 31, 2020 and 2019, and
  the related consolidated statements of operations, changes in stockholders' equity and cash flows, for the years ended December
  31, 2020 and 2019, and the related notes incorporated by reference in this prospectus have been so incorporated in reliance on a report
  audited by Marcum LLP, an independent registered public accounting firm, as set forth in their report thereon (which contains an explanatory
  paragraph relating to substantial doubt about the ability of 180 Life Sciences Corp. (f/k/a KBL Merger Corp. IV) to continue as
  a going concern as described in Note 2 to the financial statements) incorporated herein and are incorporated herein in reliance
  on such report given upon such firm as experts in auditing and accounting.
  INTERESTS
  OF NAMED EXPERTS AND COUNSEL
  No
  expert or counsel named in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon
  the validity of the securities being registered or upon other legal matters in connection with the registration or offering of the Common
  Stock was employed on a contingency basis, or had, or is to receive, any interest, directly or indirectly, in our Company or any of our
  parents or subsidiaries, nor was any such person connected with us or any of our parents or subsidiaries, if any, as a promoter, managing
  or principal underwriter, voting trustee, director, officer, or employee.
  14
  DISCLOSURE
  OF COMMISSION POSITION ON
  INDEMNIFICATION FOR SECURITIES ACT LIABILITIES
  Under
  Section 145 of the Delaware General Corporation Law (the "
  DGCL
  "), a corporation may indemnify any individual made
  a party or threatened to be made a party to any type of proceeding, other than an action by or in the right of the corporation, because
  he or she is or was an officer, director, employee or agent of the corporation or was serving at the request of the corporation as an
  officer, director, employee or agent of another corporation or entity against expenses, judgments, fines and amounts paid in settlement
  actually and reasonably incurred in connection with such proceeding: (1) if he or she acted in good faith and in a manner he or
  she reasonably believed to be in or not opposed to the best interests of the corporation; or (2) in the case of a criminal proceeding,
  he or she had no reasonable cause to believe that his or her conduct was unlawful. A corporation may indemnify any individual made a
  party or threatened to be made a party to any threatened, pending or completed action or suit brought by or in the right of the corporation
  because he or she was an officer, director, employee or agent of the corporation, or is or was serving at the request of the corporation
  as a director, officer, employee or agent of another corporation or other entity, against expenses actually and reasonably incurred in
  connection with such action or suit if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed
  to the best interests of the corporation, provided that such indemnification will be denied if the individual is found liable to the
  corporation unless, in such a case, the court determines the person is nonetheless entitled to indemnification for such expenses. A corporation
  must indemnify a present or former director or officer who successfully defends himself or herself in a proceeding to which he or she
  was a party because he or she was a director or officer of the corporation against expenses actually and reasonably incurred by him or
  her. Expenses incurred by an officer or director, or any employees or agents as deemed appropriate by the board of directors, in defending
  civil or criminal proceedings may be paid by the corporation in advance of the final disposition of such proceedings upon receipt of
  an undertaking by or on behalf of such director, officer, employee or agent to repay such amount if it shall ultimately be determined
  that he or she is not entitled to be indemnified by the corporation. The Delaware law regarding indemnification and expense advancement
  is not exclusive of any other rights which may be granted by our restated certificate of incorporation or restated bylaws, a vote of
  stockholders or disinterested directors, agreement or otherwise.
  Our
  certificate of incorporation provides for indemnification of our directors, officers, employees and other agents to the maximum extent
  permitted by the DGCL, and our bylaws provide for indemnification of our directors, officers, employees and other agents to the maximum
  extent permitted by the DGCL.
  We
  maintain a policy of directors and officer's liability insurance covering certain liabilities incurred by our directors and officers
  in connection with the performance of their duties. In addition, we have entered into or will enter into indemnification agreements with
  directors, officers and some employees containing provisions that are in some respects broader than the specific indemnification provisions
  contained in the DGCL. The indemnification agreements will require our company, among other things, to indemnify our directors against
  certain liabilities that may arise by reason of their status or service as directors and to advance their expenses incurred as a result
  of any proceeding against them as to which they could be indemnified.
  Insofar
  as indemnification for liabilities arising under the Securities Act is permitted for our directors, officers or controlling persons,
  pursuant to the above mentioned statutes or otherwise, we understand that the SEC is of the opinion that such indemnification may contravene
  federal public policy, as expressed in the Securities Act, and therefore, is unenforceable.
  15
  WHERE
  YOU CAN FIND MORE INFORMATION
  We
  file annual, quarterly and current reports, proxy statements and other information with the SEC. Our SEC filings are available to the
  public over the Internet at the SEC's web site at www.sec.gov and on the "
  Investors
  " "
  SEC Filings
  "
  page of our website at https://180lifesciences.com. Information on our web site is not part
  of this prospectus, and we do not desire to incorporate by reference such information herein. The SEC maintains an Internet site that
  contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC like
  us.
  This
  prospectus is part of the registration statement and does not contain all of the information included in the registration statement.
  Whenever a reference is made in this prospectus to any of our contracts or other documents, the reference may not be complete and, for
  a copy of the contract or document, you should refer to the exhibits that are a part of the registration statement. You should rely only
  on the information contained or incorporated by reference in this prospectus and any prospectus supplement. We have not authorized anyone
  to provide you with information different from that contained in this prospectus and any prospectus supplement. The securities offered
  under this prospectus and any prospectus supplement are offered only in jurisdictions where offers and sales are permitted. The information
  contained in this prospectus and any prospectus supplement, is accurate only as of the date of this prospectus and prospectus supplement
  (if any), respectively, regardless of the time of delivery of this prospectus or any prospectus supplement, or any sale of the securities.
  This
  prospectus omits some information contained in the registration statement in accordance with SEC rules and regulations. You should review
  the information and exhibits included in the registration statement for further information about us and the securities we are offering.
  Statements in this prospectus concerning any document we filed as an exhibit to the registration statement or that we otherwise filed
  with the SEC are not intended to be comprehensive and are qualified by reference to these filings and documents. You should review the
  complete document to evaluate these statements.
  16
  INCORPORATION
  OF CERTAIN DOCUMENTS BY REFERENCE
  The
  SEC allows us to "
  incorporate by reference
  " into this prospectus the information we have filed with the SEC. The information
  we incorporate by reference into this prospectus is an important part of this prospectus. Any statement in a document we have filed with
  the SEC prior to the date of this prospectus and which is incorporated by reference into this prospectus will be considered to be modified
  or superseded to the extent a statement contained in this prospectus or any other subsequently filed document that is incorporated by
  reference into this prospectus modifies or supersedes that statement. The modified or superseded statement will not be considered to
  be a part of this prospectus, except as modified or superseded.
  We
  incorporate by reference into this prospectus the information contained in the documents listed below, which is considered to be a part
  of this prospectus:
  ●
  our
  Annual
      Report on Form 10-K
  for the fiscal year ended December 31, 2020, filed with the SEC on July 9, 2021;
  ●
  our
  Rule
      424(b)(4)
  prospectus filed on September 10, 2021 pursuant to Rule 424(b) under the Securities Act relating to the Registration
      Statement on Form S-1 declared effective September 9, 2021 (File No. 333- 259209);
  ●
  our Quarterly Reports on
      Form 10-Q for the fiscal quarters ended
  March
      31, 2021
  (filed with the SEC on July 19, 2021), and
  June
      30, 2021
  (filed with the SEC on August 16, 2021);
  ●
  our current reports on
      Form 8-K, as filed with the SEC on
  January
      6, 2021
  ,
  February 3,
      2021
  ,
  February 18,
      2021
  ,
  February 24, 2021
  ,
  March 3, 2021
  ,
  April
      2, 2021
  ,
  April 19,
      2021
  ,
  May 7, 2021
  ,
  May
      21, 2021
  ,
  May 27, 2021
  ,
  June 10, 2021
  ,
  June
      28, 2021
  ,
  July 12, 2021
  ,
  July 20, 2021
  ,
  August
      2, 2021
  ,
  August 6,
      2021
  ,
  August 10,
      2021
  ,
  August
      24, 2021
  ,
  August
      27, 2021
  , and
  September
      20, 2021
  ; and
  ●
  the
      description of our common stock contained in or incorporated into our registration statement on
  Form
      8-A
  , filed May 31, 2017, and any amendment or report updating that description (including our Current Report on Form 8-K filed
      with the SEC on November 12, 2020).
  In
  addition, all documents filed by us with the SEC pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to
  the date of this prospectus and prior to the filing of a post-effective amendment which indicates that all securities offered hereby
  have been sold or which de-registers all securities then remaining unsold shall be deemed to be incorporated by reference into this prospectus
  and to be a part hereof from the date of filing such documents, except as to specific sections of such statements as set forth therein.
  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 prospectus to the extent that a statement contained herein or in any other subsequently filed document
  which also is incorporated or deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement contained
  herein shall be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained in any subsequently
  filed document which also is incorporated or 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 prospectus.
  Under
  no circumstances shall any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless
  such Form 8-K expressly provides to the contrary.
  You
  may obtain copies of these filings, at no cost, by writing or telephoning us at the following address:
  180
  Life Sciences Corp.
  3000
  El Camino Real, Bldg. 4, Suite 200
  Palo
  Alto, CA 94306
  (650) 507-0669
  17
  Statements
  made in this prospectus or in any document incorporated by reference in this prospectus as to the contents of any contract or other document
  referred to herein or therein are not necessarily complete, and in each instance reference is made to the copy of such contract or other
  document filed as an exhibit to the documents incorporated by reference, each such statement being qualified in all material respects
  by such reference.
  You
  should rely only on the information contained in or incorporated by reference into this prospectus. We have not authorized any person
  to give any information or to make any representations other than those contained in or incorporated by reference into this prospectus,
  and, if given or made, you must not rely upon such information or representations as having been authorized. This prospectus does not
  constitute an offer to sell or the solicitation of an offer to buy any securities other than the securities described in this prospectus
  or an offer to sell or the solicitation of an offer to buy such securities in any circumstances in which such offer or solicitation is
  unlawful. You should not assume that the information we have included in this prospectus is accurate as of any date other than the date
  of this prospectus or that any information we have incorporated by reference into this prospectus is accurate as of any date other than
  the date of the document incorporated by reference regardless of the time of delivery of this prospectus or of any securities registered
  hereunder.
  18
  180
  LIFE SCIENCES CORP.
  2,348,109
  Shares of Common Stock
  REOFFER PROSPECTUS
  September
  30, 2021
  PART
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item
  3. Incorporation of Documents by Reference.
  The
  SEC allows us to "
  incorporate by reference
  " into this Registration Statement the information we have filed with the
  SEC. The information we incorporate by reference into this Registration Statement is an important part of this Registration Statement.
  Any statement in a document we have filed with the SEC prior to the date of this Registration Statement and which is incorporated by
  reference into this Registration Statement will be considered to be modified or superseded to the extent a statement contained in this
  Registration Statement or any other subsequently filed document that is incorporated by reference into this Registration Statement modifies
  or supersedes that statement. The modified or superseded statement will not be considered to be a part of this Registration Statement,
  except as modified or superseded.
  We
  incorporate by reference into this Registration Statement the information contained in the documents listed below, which is considered
  to be a part of this Registration Statement:
  ●
  our
  Annual
      Report on Form 10-K
  for the fiscal year ended December 31, 2020, filed with the SEC on July 9, 2021;
  ●
  our
  Rule
      424(b)(4)
  prospectus filed on September 10, 2021 pursuant to Rule 424(b) under the Securities Act relating to the Registration
      Statement on Form S-1 declared effective September 9, 2021 (File No. 333- 259209);
  ●
  our Quarterly Reports on
      Form 10-Q for the fiscal quarters ended
  March
      31, 2021
  (filed with the SEC on July 19, 2021), and
  June
      30, 2021
  (filed with the SEC on August 16, 2021);
  ●
  our current reports on
      Form 8-K, as filed with the SEC on
  January
      6, 2021
  ,
  February 3,
      2021
  ,
  February 18,
      2021
  ,
  February 24, 2021
  ,
  March 3, 2021
  ,
  April
      2, 2021
  ,
  April 19,
      2021
  ,
  May 7, 2021
  ,
  May
      21, 2021
  ,
  May 27, 2021
  ,
  June 10, 2021
  ,
  June
      28, 2021
  ,
  July 12, 2021
  ,
  July 20, 2021
  ,
  August
      2, 2021
  ,
  August 6,
      2021
  ,
  August 10,
      2021
  ,
  August
      24, 2021
  ,
  August
      27, 2021
  , and
  September
      20, 2021
  ; and
  ●
  the
      description of our common stock contained in or incorporated into our registration statement on
  Form
      8-A
  , filed May 31, 2017, and any amendment or report updating that description (including our Current Report on Form 8-K filed
      with the SEC on November 12, 2020).
  In
  addition, all documents filed by us with the SEC pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of
  1934, as amended (the "
  Exchange Act
  "), subsequent to the filing of this registration statement and prior to the filing
  of a post-effective amendment which indicates that all securities offered hereby have been sold or which de-registers all securities
  then remaining unsold shall be deemed to be incorporated by reference into this registration statement and to be a part hereof from the
  date of filing such documents, except as to specific sections of such statements as set forth therein. 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 other subsequently filed document which also is incorporated or deemed
  to be incorporated by reference herein modifies or supersedes such statement. Any statement contained herein shall be deemed to be modified
  or superseded for purposes of this registration statement to the extent that a statement contained in any subsequently filed document
  which also is incorporated or 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.
  Under
  no circumstances shall any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless
  such Form 8-K expressly provides to the contrary.
  You
  may obtain copies of these filings, at no cost, by writing or telephoning us at the following address: 180 Life Sciences Corp., 3000
  El Camino Real, Bldg. 4, Suite 200, Palo Alto, CA 94306.
  II-
  1
  Item
  4. Description of Securities.
  Not
  applicable.
  Item
  5. Interests of Named Experts and Counsel.
  Not
  applicable.
  Item
  6. Indemnification of Directors and Officers.
  Under
  Section 145 of the Delaware General Corporation Law (the "
  DGCL
  "), a corporation may indemnify any individual made
  a party or threatened to be made a party to any type of proceeding, other than an action by or in the right of the corporation, because
  he or she is or was an officer, director, employee or agent of the corporation or was serving at the request of the corporation as an
  officer, director, employee or agent of another corporation or entity against expenses, judgments, fines and amounts paid in settlement
  actually and reasonably incurred in connection with such proceeding: (1) if he or she acted in good faith and in a manner he or
  she reasonably believed to be in or not opposed to the best interests of the corporation; or (2) in the case of a criminal proceeding,
  he or she had no reasonable cause to believe that his or her conduct was unlawful. A corporation may indemnify any individual made a
  party or threatened to be made a party to any threatened, pending or completed action or suit brought by or in the right of the corporation
  because he or she was an officer, director, employee or agent of the corporation, or is or was serving at the request of the corporation
  as a director, officer, employee or agent of another corporation or other entity, against expenses actually and reasonably incurred in
  connection with such action or suit if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed
  to the best interests of the corporation, provided that such indemnification will be denied if the individual is found liable to the
  corporation unless, in such a case, the court determines the person is nonetheless entitled to indemnification for such expenses. A corporation
  must indemnify a present or former director or officer who successfully defends himself or herself in a proceeding to which he or she
  was a party because he or she was a director or officer of the corporation against expenses actually and reasonably incurred by him or
  her. Expenses incurred by an officer or director, or any employees or agents as deemed appropriate by the board of directors, in defending
  civil or criminal proceedings may be paid by the corporation in advance of the final disposition of such proceedings upon receipt of
  an undertaking by or on behalf of such director, officer, employee or agent to repay such amount if it shall ultimately be determined
  that he or she is not entitled to be indemnified by the corporation. The Delaware law regarding indemnification and expense advancement
  is not exclusive of any other rights which may be granted by our restated certificate of incorporation or restated bylaws, a vote of
  stockholders or disinterested directors, agreement or otherwise.
  Our
  certificate of incorporation provides for indemnification of our directors, officers, employees and other agents to the maximum extent
  permitted by the DGCL, and our bylaws provide for indemnification of our directors, officers, employees and other agents to the maximum
  extent permitted by the DGCL.
  We
  maintain a policy of directors and officer's liability insurance covering certain liabilities incurred by our directors and officers
  in connection with the performance of their duties. In addition, we have entered into or will enter into indemnification agreements with
  directors, officers and some employees containing provisions that are in some respects broader than the specific indemnification provisions
  contained in the DGCL. The indemnification agreements will require our company, among other things, to indemnify our directors against
  certain liabilities that may arise by reason of their status or service as directors and to advance their expenses incurred as a result
  of any proceeding against them as to which they could be indemnified.
  Insofar
  as indemnification for liabilities arising under the Securities Act is permitted for our directors, officers or controlling persons,
  pursuant to the above mentioned statutes or otherwise, we understand that the SEC is of the opinion that such indemnification may contravene
  federal public policy, as expressed in the Securities Act, and therefore, is unenforceable.
  II-
  2
  Item
  7. Exemption from Registration Claimed.
  The
  shares of our Common Stock that may be reoffered and resold by the Selling Stockholders pursuant to the Reoffer Prospectus included herein
  were granted by the Company under the 180 Life Sciences Corp. 2020 Omnibus Incentive Plan and were deemed to either be (1) exempt
  from registration under the Securities Act in reliance on Section 4(a)(2) of the Securities Act, as transactions by an issuer not
  involving a public offering, or (2) issued under a no-sale theory.
  Item
  8. Exhibits.
  See
  Exhibit Index.
  Item
  9. Undertakings.
  (a) The
  Company hereby undertakes:
  (1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i) To
  include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
  (ii) To
  reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering
  range may be reflected in the Form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes
  in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "
  Calculation
  of Registration Fee
  " table in the effective registration statement; and
  (iii) To
  include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
  material change to such information in the registration statement.
  However,
  paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Company pursuant to Section 13 or
  Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this registration statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to
  be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be
  deemed to be the initial bona fide offering thereof; and
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The
  undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
  of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and,
  where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange
  Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
  offering thereof.
  (c) Insofar
  as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons
  of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event
  that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director,
  officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, our company will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
  by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, as amended, 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 registration statement to be signed on its behalf by
  the undersigned, thereunto duly authorized, on the 30th day of September, 2021.
  180 LIFE SCIENCES CORP.
  By:
  /s/ James
      N. Woody, M.D., Ph.D.
  Name:
  James N. Woody, M.D., Ph.D.
  Title:
  Chief
      Executive Officer
  (Principal
      Executive Officer)
  KNOW
  ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints James N. Woody, M.D., Ph.D. and
  Ozan Pamir, or any one of them, with full power of substitution, re-substitution and authority to act in the absence of the other, as
  his or her true and lawful attorneys-in-fact and agents, with full power for him or her and in his or her name, place and stead, in any
  and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to
  file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting
  unto said attorneys-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary
  to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that each of said attorney-in-fact or his or her substitute or substitutes, may lawfully do or cause to be done by
  virtue hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in
  the capacities on September 30, 2021.
  Signature
  Title
  /s/
      James N. Woody, M.D., Ph.D.
  Chief Executive Officer
      and Director
  James N. Woody, M.D., Ph.D.
  (Principal Executive Officer)
  /s/
      Ozan Pamir
  Interim Chief Financial
      Officer
  Ozan Pamir
  (Principal
      Financial and Accounting Officer)
  /s/
      Marc Feldmann,
  Ph.D.
  Co-Executive Chairman and
      Director
  Marc Feldmann, Ph.D.
  /s/
      Lawrence Steinman, M.D.
  Co-Executive Chairman and
      Director
  Lawrence Steinman, M.D.
  /s/
      Francis Knuettel II, MBA
  Director
  Francis Knuettel II, MBA
  /s/
      Larry Gold, Ph.D.
  Director
  Larry Gold, Ph.D.
  /s/
      Donald A. McGovern, Jr.
  Lead
      Director
  Donald A. McGovern, Jr.
  /s/
  Pamela Marrone, Ph.D.
  Director
  Pamela Marrone, Ph.D.
  /s/
      Russel T. Ray, MBA
  Director
  Russel T. Ray, MBA
  /s/
      Teresa DeLuca, MD MBA
  Director
  Teresa DeLuca, MD MBA
  II-
  4
  EXHIBIT
  INDEX
  Exhibit
      No.
  Description
  4.1
  180 Life Sciences Corp. 2020 Omnibus Incentive Plan (filed as Exhibit 10.3 to the registrant's Current Report on Form 8-K that was filed on November 12, 2020, and incorporated herein by reference).**
  4.2*
  Form of Stock Option Agreement 180 Life Sciences Corp. 2020 Omnibus Incentive Plan**
  4.3*
  Form of Restricted Stock Grant Agreement Stock Option Agreement 180 Life Sciences Corp. 2020 Omnibus Incentive Plan**
  5.1*
  Opinion of The Loev Law Firm, PC (included with this registration statement)
  23.1*
  Consent of Marcum LLP, independent registered public accounting firm
  23.2*
  Consent of The Loev Law Firm, PC (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on the signature page)
  *
  Filed herewith.
  **
  Indicates management contract or compensatory plan
      or arrangement.
  II-5