Form: S-3

Registration statement under Securities Act of 1933

May 9, 2025

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     Maximum Aggregate Offering Price     Fee Rate     Amount of Registration Fee     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)     752,873      $ 1.11 (3)     $ 835,689.03     $ 0.0001531     $ 127.94                                      
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      $ 835,689.03             $ 127.94                                  
    Total Fees Previously Paid                     $ —                                  
    Total Fee Offsets                     $ —                                  
    Net Fee Due                     $ 127.94                                  

 

(1)

The shares will be offered for resale by the selling stockholders pursuant to the prospectus contained in the Registration Statement. Represents outstanding shares of common stock.
(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) of the Securities Act of 1933, as amended, based on the average of the high ($1.20) and low ($1.02) sales prices of a share of the Registrant’s common stock on The Nasdaq Capital Market on May 6, 2025, which date is within five business days of the date of the filing of this Registration Statement.