# EDGAR Filing Document

**Accession Number:** 0001095146
**File Stem:** 0001683168-25-004794
**Filing Date:** 2025-6
**Character Count:** 2390
**Document Hash:** 90468683cd6c36802d6a23a50103b39a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-004794.hdr.sgml**: 20250801

**ACCESSION NUMBER**: 0001683168-25-004794

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250627

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Athena Bitcoin Global
- **CENTRAL INDEX KEY:** 0001095146
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 870493596
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 800 NW 7TH AVENUE
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33136
- **BUSINESS PHONE:** 312-690-4466

**MAIL ADDRESS:**
- **STREET 1:** 800 NW 7TH AVENUE
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33136

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Athena Bitcoin Global, Inc.
- **DATE OF NAME CHANGE:** 20210226

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GAMEPLAN INC
- **DATE OF NAME CHANGE:** 19990916

![](image_033.jpg)

Athena Bitcoin Global

1 SE 3rd Avenue Suite 2740

Miami, FL 33131

June 27, 2025

---

| | |
|:---|:---|
| Division of Corporation Finance | &nbsp;&nbsp;&nbsp;**VIA EDGAR** |
| U.S. Securities and Exchange Commission |  |
| Washington D.C. 20549 |  |

---

---

| | |
|:---|:---|
| Re: | Athena Bitcoin Global |
|  | Form S-1 Registration Statement |
|  | **Filed June 24, 2025** |
|  | **File No. 333-288284** |

---

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

**Request Date**: July 1, 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, Tuesday, July 1, 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/ Matias Goldenhörn*

 

Matias Goldenhörn

Chief Executive Officer