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)   198,943 (3) $ 2.115     $ 420,764.45     $ 0.0001476     $ 62.10  
Total Offering Amounts           $ 420,764.45               —  
                                             
Total Fees Previously Paid                             —  
                                             
Total Fee Offsets                             —  
                                             
Net Fee Due                           $ 62.10  

 

(1) This Registration Statement on Form S-8 relates to the Second 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 198,943 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 ($2.22) and low ($2.01) prices of the Registrant’s Common Stock as reported on the Nasdaq Capital Market on April 15, 2024, which date is within five business days prior to filing this Registration Statement.