Form: POS AM

Post-effective amendment to a registration statement that is not immediately effective upon filing

April 22, 2024

Exhibit 107

 

Calculation of Filing Fee Tables

Form S-1
(Form Type)

180 Life Sciences Corp.
(Exact Name of Registrant as Specified in its Charter)

 

Security Type   Security Class Title   Amount of
Securities
Previously
Registered(1)
    Maximum
Aggregate
Offering Price
of Securities
Previously
Registered
    Form
Type
    File
Number
    Initial
Effective
Date
 
Equity   Common stock, par value $0.001, underlying warrants(2)     242,915     $ 4,826,853.61 (3)   S-1     333-272749     August 9, 2023  
Equity   August 2023 Common Warrants(4)                        

 

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement also covers such additional securities as may hereafter be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or similar transactions.

 

(2) Represents shares of common stock issuable upon exercise of the August 2023 Common Warrants (as defined in the accompanying prospectus).

 

(3) Estimated in accordance with Rule 457(c) solely for purposes of calculating the registration fee. The maximum price per Security and the maximum aggregate offering price are based on the average of the $0.79 (high) and $0.65 (low) sale price of the Registrant’s Common Stock as reported on the Nasdaq Capital Market on December 8, 2023.

 

(4) No separate registration fee required pursuant to Rule 457(g) of the Securities Act.