Form: S-1

General form for registration of securities under the Securities Act of 1933

January 31, 2024

Documents

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(3)		     Maximum
Aggregate
Offering
Price		     Fee Rate     Amount of
Registration
Fee(3)		     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)       13,950,976     $ 0.22   $ 3,069,214.72   $  0.0001476     $ 453.02                                
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     $ 3,069,214.72           $ 453.02                                
    Total Fees Previously Paid                     $ —                                  
    Total Fee Offsets                     $ —                                  
    Net Fee Due                     $ 453.02                                

 

(1) The shares will be offered for resale by the selling stockholder pursuant to the prospectus contained in the Registration Statement. Represents shares of common stock issuable upon exercise of outstanding warrants to purchase shares of common stock of the Company.
(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) under the Securities Act of 1933, as amended, based on the average of the high ($0.23) and low ($0.21) sale price of the registrant’s common stock on January 29, 2024 as reported on The Nasdaq Stock Market LLC, which date is within five business days prior to filing this registration statement.