Exhibit 16.1


December 1, 2020


Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549


Ladies and Gentlemen:

We have read the statements of 180 Life Sciences Corp. included under Item 4.01 of its Form 8-K dated December 1, 2020. We agree with the statements concerning our Firm under Item 4.01, in which we were informed of our dismissal on November 30, 2020, effective immediately. We are not in a position to agree or disagree with other statements contained therein.


Very truly yours,

/s/ WithumSmith+Brown, PC

New York, New York