A.G.P. / Alliance Global Partners

590 Madison Ave., 28^th Floor

New York, NY 10022

August 9, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

	Re:	180 Life Sciences Corp.
		Registration Statement on Form S-1
		File No. 333-272749

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), A.G.P / Alliance Global Partners as Placement Agent, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00pm Eastern Time on August 9, 2023 or as soon thereafter as practicable.

	Very truly yours,

	A.G.P / Alliance Global Partners


	By:	/s/ Thomas J. Higgins
	Name:	Thomas J. Higgins
	Title:	Managing Director