Exhibit 21.1


Direct and Indirect Subsidiaries of 180 Life Sciences Corp.*




Name   Jurisdiction of
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.”