Form: S-1/A

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

December 23, 2024

Exhibit 107

 

Calculation of Filing Fee Table

 

Form S-1

(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 Title
  Fee
Calculation
or Carry
Forward
Rule
    Amount
Registered (1)
    Proposed
Maximum
Offering
Price Per
Unit (1)
    Maximum
Aggregate
Offering
Price (1)(2)
    Fee Rate     Amount of
Registration
Fee (3)
 
Newly Registered Securities  
Fees to Be Paid   Equity   Units, consisting of:     457(g)                                
    Equity   Common stock, $0.0001 par value per share     457(o)                 $ 10,000,000     $ 0.00015310     $ 1,531.00  
    Equity   Pre- Funded Warrants to purchase shares of common stock(4)     457(g)                                
    Equity   Common stock issuable upon exercise of the Pre- Funded Warrants     457(o)                   Included above              
    Equity   Common Warrants to purchase shares of common stock(4)     457(g)                                
    Equity   Common stock issuable upon exercise of the Common Warrants     457(o)                 $ 15,000,000     $ 0.00015310     $ 2,296.5  
    Total Offering Amounts             $ 25,000,000             $ 3,827.50  
    Total Fees Previously Paid                             $ 1,771.20  
    Total Fee Offsets                                
    Net Fee Due                             $ 2,056.30  

 

 

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
   
(2) Pursuant to Rule 416(a) under the Securities Act, there are also being registered an indeterminate number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends, or similar transactions.
   
(3) Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum offering price.