Exhibit 21.1
Direct and Indirect Subsidiaries of 180 Life Sciences Corp.*
LIST OF SUBSIDIARIES
| Name | Jurisdiction of Incorporation | ||
| 180 Life Corp. | Delaware | ||
| Katexco Callco ULC | British Columbia | ||
| CannBioRex Callco ULC | British Columbia | ||
| 180 Therapeutics LP | Delaware | ||
| Katexco Purchaseco ULC | British Columbia | ||
| CannBioRex Purchaseco ULC | British Columbia | ||
| Katexco Pharmaceuticals Corp. | British Columbia | ||
| CannBioRex Pharmaceuticals Corp. | British Columbia | ||
| Katexco Pharmaceuticals Corp. | California | ||
| CannBioRex Pharma Limited | United Kingdom |
| * | Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other subsidiaries of 180 Life Sciences Corp. are omitted because, considered in the aggregate, they would not constitute a significant subsidiary as of the end of the year covered by this report. Inclusion in this list is not, however, a representation that the listed subsidiary is a “significant subsidiary.” |