# EDGAR Filing Document

**Accession Number:** 0001690080
**File Stem:** 0001213900-25-057173
**Filing Date:** 2025-6
**Character Count:** 2358
**Document Hash:** 719fc82753e477a47ecdb15531e32beb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-057173.hdr.sgml**: 20250725

**ACCESSION NUMBER**: 0001213900-25-057173

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250624

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** 180 Life Sciences Corp.
- **CENTRAL INDEX KEY:** 0001690080
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 813832378
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3000 EL CAMINO REAL
- **STREET 2:** BLDG 4, STE 200
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94306
- **BUSINESS PHONE:** 650-507-0669

**MAIL ADDRESS:**
- **STREET 1:** 3000 EL CAMINO REAL
- **STREET 2:** BLDG 4, STE 200
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94306

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** KBL MERGER CORP. IV
- **DATE OF NAME CHANGE:** 20161115

![](image_001.jpg)

180 LIFE SCIENCES CORP.

3000 El Camino Real

Bldg. 4, Suite 200

Palo Alto, CA 94306

June 24, 2025

---

| | |
|:---|:---|
| Division of Corporation Finance | **VIA EDGAR** |

---

U.S. Securities and Exchange Commission

Washington D.C. 20549

---

| | |
|:---|:---|
| Re: | 180 Life Sciences Corp. |
|  | Form S-3 Registration Statement |
|  | File **No. 333-288194** |

---

**<u>Acceleration Request</u>**

**Request Date**: June 26, 2025

**Request Time**: 4:30 p.m. Eastern Time (or as soon thereafter as practicable)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, 180 Life Sciences Corp. (the "<u>Registrant</u>") hereby requests that the United States Securities and Exchange Commission (the "<u>Commission</u>") take appropriate action to cause the above-captioned Registration Statement (the "<u>Registration Statement</u>") to become effective at 4:30 p.m. Eastern Standard Time, Thursday, June 26, 2025, or as soon thereafter as practicable.

Please contact Mr. David M. Loev of The Loev Law Firm, PC at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

---

| |
|:---|
| Very truly yours, |
| */s/ Blair Jordan* |
| Blair Jordan |
| Chief Executive Officer |

---