Item 9.01. Financial Statements and Exhibits

(a) Financial Statements of Business Acquired.

In accordance with Item 9.01(a), the following financial statements of the 180 Parties are attached to this Current Report on Form 8-K/A (or incorporated by reference herein), and are attached (or incorporated by reference herein) as Exhibit 99.1 to 99.6, and as Exhibit 99.1, hereto, respectively:





  ? Audited financial statements of 180 for the fiscal year ended December 31,
    2019 and for the period from March 7, 2018 (Inception) through December 31,
    2018 (Exhibit 99.1);




  ? Unaudited financial statements of 180 for the six months ended June 30, 2020
    and 2019 (Exhibit 99.2);




  ? Audited financial statements of CannBioRex Pharmaceuticals Corp. for the
    period from March 8, 2018 (Inception) to December 31, 2018 (Exhibit 99.3);




  ? Unaudited financial statements of CannBioRex Pharmaceuticals Corp. for the six
    months ended June 30, 2019 and for the period from March 8, 2018 (Inception)
    through June 30, 2018 (Exhibit 99.4);




       ?   Audited financial statements of 180 Therapeutics L.P. for the fiscal
           years ended December 31, 2018 and 2017 (Exhibit 99.5);




  ? Unaudited financial statements of 180 Therapeutics L.P. for the six months
    ended June 30, 2019 and 2018 (Exhibit 99.6);




       ?   Unaudited financial statements of 180 for the nine months ended
           September 30, 2020 and 2019 (Exhibit 99.9);

       ?   Management's Discussion and Analysis of Financial Condition and Results
           of Operations of 180 with respect to the nine months ended September
           30, 2020 (Exhibit 99.11);

       ?   Management's Discussion and Analysis of Financial Condition and Results
           of Operations of KBL with respect to the three and six months ended
           June 30, 2020 (Exhibit 99.12); and

       ?   Management's Discussion and Analysis of Financial Condition and Results
           of Operations of KBL with respect to the three and six months ended
           September 30, 2020 (Exhibit 99.13).

(b) Pro Forma Financial Information.

In accordance with Item 9.01(b), the following pro forma financial statements are attached to this Current Report on Form 8-K-A (or incorporated by reference herein), and are attached (or incorporated by reference herein) as Exhibit 99.7 and Exhibit 99.10 hereto, respectively:

· Unaudited pro forma condensed combined financial statements for the year ended

December 31, 2019 and for the period ended June 30, 2020 (Exhibit 99.7); and

· Unaudited pro forma condensed combined financial statements for the year ended

December 31, 2019 and for the period ended September 30, 2020 (Exhibit 99.10).




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(d) Exhibits



Exhibit No.   Description
2.1             Business Combination Agreement, dated as of July 25, 2019, by and
              among KBL Merger Corp. IV, KBL Merger Sub, Inc., 180 Life Sciences
              Corp., Katexco Pharmaceuticals Corp., CannBioRex Pharmaceuticals Corp.,
              180 Therapeutics L.P. and Lawrence Pemble (filed as Exhibit 2.1 to the
              Current Report on Form 8-K filed by KBL Merger Corp. IV on July 26, 2019
              and incorporated by reference herein).
2.2             Amendment No. 1 to the Business Combination Agreement, dated as of
              January 29, 2020 (filed as Exhibit 2.1 to the Current Report on Form 8-K
              filed by KBL Merger Corp. IV on February 3, 2020 and incorporated by
              reference herein).
2.3             Amendment No. 2 to the Business Combination Agreement, dated as of
              August 7, 2020 (filed as Exhibit 2.1 to the Current Report on Form 8-K
              filed by KBL Merger Corp. IV on August 13, 2020 and incorporated by
              reference herein).
3.1             Second Amended and Restated Certificate of Incorporation of the
              registrant. (1)
10.1            Form of Lock-Up Agreement. (1)
10.2            Escrow Agreement dated November 6, 2020 by and between the registrant,
              Continental Stock Transfer & Trust Company, and Lawrence Pemble. (1)
10.3            2020 Omnibus Incentive Plan. (1)
10.4            Employment Agreement, dated July 1, 2020 by and between 180 Life Corp.
              (f/k/a 180 Life Sciences Corp.) and James N. Woody, M.D., Ph.D. (1)
10.5            First Amendment to Employment Agreement by and between 180 Life Corp.
              (f/k/a 180 Life Sciences Corp.) and James N. Woody, M.D., Ph.D. (1)
99.1            Audited financial statements of 180 for the fiscal year ended December
              31, 2019 and for the period from March 7, 2018 (Inception) through
              December 31, 2018. (1)
99.2            Unaudited financial statements of 180 for the six months ended June
              30, 2020 and 2019. (1)
99.3            Audited financial statements of CannBioRex Pharmaceuticals Corp. for
              the period from March 8, 2018 (Inception) through December 31, 2018.
              (1)
99.4            Unaudited financial statements of CannBioRex Pharmaceuticals Corp. for
              the six months ended June 30, 2019 and for the period from March 8, 2018
              (Inception) through June 30, 2018. (1)
99.5            Audited financial statements of 180 Therapeutics L.P. for the fiscal
              years ended December 31, 2018 and 2017. (1)
99.6            Unaudited financial statements of 180 Therapeutics L.P. for the six
              months ended June 30, 2019 and 2018. (1)
99.7            Unaudited pro forma condensed combined financial statements for the
              year ended December 31, 2019 and for the six months ended June 30, 2020.
              (2)
99.8            Nominating and Corporate Governance Committee Charter. (1)
99.9            Unaudited financial statements of 180 for the nine months ended
              September 30, 2020 and 2019. (2)
99.10           Unaudited pro forma condensed combined financial statements for the
              year ended December 31, 2019 and for the nine months ended September 30,
              2020. (2)
99.11           Management's Discussion and Analysis of Financial Condition and
              Results of Operations of 180 with respect to the nine months ended
              September 30, 2020. (2)
99.12           Management's Discussion and Analysis of Financial Condition and
              Results of Operations of KBL with respect to the three and six months
              ended June 30, 2020 (included as Part I, Item 2 of the Quarterly Report
              on Form 10-Q/A of 180 Life Sciences Corp. (f/k/a KBL Merger Corp. IV)
              for the quarterly period ended June 30, 2020 that was filed with the
              Securities and Exchange Commission on February 5, 2021, and incorporated
              herein by reference).
99.13           Management's Discussion and Analysis of Financial Condition and
              Results of Operations of KBL with respect to the three and six months
              ended September 30, 2020 (filed as Item I, Part 2 of the Quarterly
              Report on Form 10-Q/A for 180 Life Sciences Corp. (f/k/a KBL Merger
              Corp. IV) for the quarterly period ended September 30, 2020 that was
              filed with the Securities and Exchange Commission on February 5, 2021,
              and incorporated herein by reference).

(1) Previously filed with the Original Super 8-K.




(2) Filed herewith.




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