Exhibit 107
Calculation of Filing Fee Table
Form S-1
(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 | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price(1) | Fee Rate | Amount of Registration Fee | ||||||||||||||
| Equity | Common stock, par value $0.001 per share(2) | 457(o) | - | - | $ | 6,000,000 | $ | 0.00014760 | $ | 885.60 | |||||||||||
| Equity | Pre-Funded Warrants to purchase shares of common stock(3) | 457(g) | - | - | - | - | - | (4) | |||||||||||||
| Equity | Common Stock underlying the Pre-Funded Warrants(2)(3) | 457(o) | - | - | (3) | $ | 0.00014760 | - | (3) | ||||||||||||
| Equity | Warrants to purchase shares of common stock | 457(g) | - | - | - | - | - | (4) | |||||||||||||
| Equity | Common Stock underlying the Warrants to purchase Common Stock(2) | 457(o) | - | - | $ | 6,000,000 | $ | 0.00014760 | $ | 885.60 | |||||||||||
| Total Offering Amounts | $ | 12,000,000 | $ | 1,771.20 | |||||||||||||||||
| Total Fees Previously Paid | $ | 738.00 | (5) | ||||||||||||||||||
| Total Fee Offsets | $ | - | |||||||||||||||||||
| Net Fee Due | $ | 1,033.20 | |||||||||||||||||||
| (1) | Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(o) under the Securities Act of 1933 (the “Securities Act”). |
| (2) | Pursuant to Rule 416 under the Securities Act, the securities registered hereby also include an indeterminate number of additional securities as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations, or other similar transactions. |
| (3) | The proposed maximum aggregate offering price of the common stock will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants issued in the offering, and the proposed maximum aggregate offering price of the pre-funded warrants to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any common stock issued in the offering. Accordingly, the proposed maximum aggregate offering price of the common stock and pre-funded warrants (including the common stock issuable upon exercise of the pre-funded warrants), if any, is $6,000,000. |
| (4) | No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act. |
| (5) | Paid in connection with the filing of the original Form S-1 Registration Statement on July 19, 2024. |