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   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee   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)   752,873    $1.11(3)    $835,689.03   $0.0001531   $127.94                         
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    $835,689.03        $127.94                     
   Total Fees Previously Paid             $—                     
   Total Fee Offsets             $—                     
   Net Fee Due             $127.94                     

 

(1)

The shares will be offered for resale by the selling stockholders pursuant to the prospectus contained in the Registration Statement. Represents outstanding shares of common stock.
(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) of the Securities Act of 1933, as amended, based on the average of the high ($1.20) and low ($1.02) sales prices of a share of the Registrant’s common stock on The Nasdaq Capital Market on May 6, 2025, which date is within five business days of the date of the filing of this Registration Statement.