United States securities and exchange commission logo September 7, 2021 James N. Woody, M.D., Ph.D. Chief Executive Officer 180 Life Sciences Corp. 3000 El Camino Real, Bldg. 4, Suite 200 Pala Alto, CA 94306 Re: 180 Life Sciences Corp. Registration Statement on Form S-1 Filed August 31, 2021 File No. 333-259209 Dear Dr. Woody: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael T. Campoli, Esq.