Exhibit 107
CALCULATION OF FILING FEE TABLE
FORM S-8
(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 (1)(2) |
Proposed Maximum Offering 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) and (h) | 350,000 | (3) | $ | 0.55 | $ | 192,500 | $ | 0.00011020 | $ | 21.22 | ||||||||||
| Total Offering Amounts | $ | 192,500 | — | |||||||||||||||||||
| Total Fees Previously Paid | — | |||||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||
| Net Fee Due | $ | 21.22 | ||||||||||||||||||||
| (1) | This Registration Statement on Form S-8 relates to the First Amended and Restated 2022 Omnibus Incentive Plan (the “2022 Plan”) of 180 Life Sciences Corp. (the “Registrant” or the “Company”). The offer and sale of an aggregate of 350,000 shares of the Registrant’s common stock, par value $0.0001 per share (the “Common Stock”) reserved under the 2022 Plan for future issuance 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 2022 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 ($0.566) and low ($0.5398) prices of the Registrant’s Common Stock as reported on the Nasdaq Capital Market on August 28, 2023, which date is within five business days prior to filing this Registration Statement. |