Exhibit 107




(Form type)


180 Life Sciences Corp.

(Exact name of Registrant as specified in its charter)


Table 1: Newly Registered Securities


Security Type  Security Class Title  Fee
Calculation Rule

Amount Registered


Price Per Unit
   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee 
Equity  Common Stock, par value $0.0001 per share  Rule 457(c) (4)  2,400,000 (3)  $1.25   $3,000,000   $0.0000927   $278.10 
Total Offering Amounts       $3,000,000          
Total Fees Previously Paid                   
Total Fee Offsets                   
Net Fee Due                 $278.10 


(1) This Registration Statement on Form S-8 relates to the 2022 Omnibus Incentive Plan (the “2022 Plan”) of 180 Life Sciences Corp. (the “Registrant” or the “Company”). An aggregate of 2,400,000 shares of the Registrant’s common stock, par value $0.0001 per share (the “Common Stock”) may currently be issued under the 2022 Plan. Registered in this Registration Statement are 2,400,000 shares of Common Stock reserved for future issuance under the 2022 Plan (see footnote (3)), the offer and sale of which are being registered herein.
(2) In accordance with Rule 416 under the Securities Act, this Registration Statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalization or similar transactions.
(3) Represents shares reserved for issuance pursuant to future awards under the 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 ($1.30) and low ($1.20) prices of the Registrant’s Common Stock as reported on the Nasdaq Capital Market on August 4, 2022, which date is within five business days prior to filing this Registration Statement.