Exhibit 107
Calculation of Filing Fee Table
Form S-3
(Form Type)
180 Life Sciences Corp.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Type | Fee Calculation of Carry Forward Rule | Amount Registered(1)/(2) | Proposed Maximum Offering Price Per Unit(3) | Maximum Aggregate Offering Price | Fee Rate | Amount
of Registration Fee(3) | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial Effective Date | Filing
Fee Previously Paid In Connection with Unsold Securities to be Carried Forward | |||||||||||||||||||||||||||||||||
Newly Registered Securities | ||||||||||||||||||||||||||||||||||||||||||||
| Fees to Be Paid | Equity | Common Stock par value $0.0001 | 457(c) | 13,950,976 | $ | 0.22 | $ | 3,069,214.72 | $ | 0.0001476 | $ | 453.02 | ||||||||||||||||||||||||||||||||
| Fees Previously Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | ||||||||||||||||||||||||||||||||
Carry Forward Securities | ||||||||||||||||||||||||||||||||||||||||||||
| Carry Forward Securities | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | ||||||||||||||||||||||||||||||||
| Total Offering Amounts | $ | 3,069,214.72 | $ | 453.02 | ||||||||||||||||||||||||||||||||||||||||
| Total Fees Previously Paid | $ | — | ||||||||||||||||||||||||||||||||||||||||||
| Total Fee Offsets | $ | — | ||||||||||||||||||||||||||||||||||||||||||
| Net Fee Due | $ | 453.02 | ||||||||||||||||||||||||||||||||||||||||||
| (1) | The shares will be offered for resale by the selling stockholder pursuant to the prospectus contained in the Registration Statement. Represents shares of common stock issuable upon exercise of outstanding warrants to purchase shares of common stock of the Company. |
| (2) | Pursuant to Rule 416 under the Securities Act of 1933, as amended, the shares being registered in the Registration Statement include such indeterminate number of shares of common stock as may be issuable with respect to the shares being registered hereunder to prevent dilution resulting from stock splits, stock dividends, or similar transactions. |
| (3) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act of 1933, as amended, based on the average of the high ($0.23) and low ($0.21) sale price of the registrant’s common stock on January 29, 2024 as reported on The Nasdaq Stock Market LLC, which date is within five business days prior to filing this registration statement. |