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 and Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered (1) | Proposed Maximum Offering Price Per Unit (1) | Maximum Aggregate Offering Price (1)(2) | Fee Rate | Amount of Registration Fee (3) | |||||||||||||||||||||
| Newly Registered Securities | ||||||||||||||||||||||||||||
| Fees to Be Paid | Equity | Units, consisting of: | 457(g) | — | — | — | — | — | ||||||||||||||||||||
| Equity | Common stock, $0.0001 par value per share | 457(o) | — | — | $ | 10,000,000 | $ | 0.00015310 | $ | 1,531.00 | ||||||||||||||||||
| Equity | Pre- Funded Warrants to purchase shares of common stock(4) | 457(g) | — | — | — | — | — | |||||||||||||||||||||
| Equity | Common stock issuable upon exercise of the Pre- Funded Warrants | 457(o) | — | — | Included above | — | — | |||||||||||||||||||||
| Equity | Common Warrants to purchase shares of common stock(4) | 457(g) | — | — | — | — | — | |||||||||||||||||||||
| Equity | Common stock issuable upon exercise of the Common Warrants | 457(o) | — | — | $ | 15,000,000 | $ | 0.00015310 | $ | 2,296.5 | ||||||||||||||||||
| Total Offering Amounts | $ | 25,000,000 | $ | 3,827.50 | ||||||||||||||||||||||||
| Total Fees Previously Paid | $ | 1,771.20 | ||||||||||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||||||||
| Net Fee Due | $ | 2,056.30 | ||||||||||||||||||||||||||
| (1) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). |
| (2) | Pursuant to Rule 416(a) under the Securities Act, there are also being registered an indeterminate number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends, or similar transactions. |
| (3) | Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum offering price. |