Company: XXII
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001641172-25-013954
Chunk: 2

Company: 22nd Century Group, Inc.
Filing Date: 2025-06-06
Form: CORRESP
Chunk 2
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 if true,    
 it is highly unlikely that a warrant holder would wish to pay an exercise price to receive      
 a certain number of shares when they could choose the alternative cashless exercise option      
 and pay no money to receive twice as many shares.                                               |

Response: The Company has revised the Preliminary Proxy Statement to clarify that the Company believes the warrant holders will fully exercise under the “alternative cashless exercise” (now defined as Zero Exercise Price Exercise) and no cash proceeds will be received, as the warrant holder will receive two shares of common stock in exchange for no cash, as opposed to one share or less upon a cash or cashless exercise. Please see proposals 7 and 8 of the Revised Preliminary Proxy Statement.

| 4. | We                                                                                               
 note your disclosure under proposals 7 and 8 stating that warrants pertaining to these proposals 
 “are subject to adjustment in certain circumstances” that may increase the number                
 of shares of common stock underlying each warrant and reduce the exercise price of the warrants. 
 Please expand your disclosure under the “Possible Effects of the Proposal” sections              
 in proposals 7  and 8 to prominently disclose this result and explain the potential              
 additional dilution upon the “adjustment.” In addition, please disclose that                     
 these issuances could cause your common stock price to fall below the minimum bid price,         
 which could result in your shares being delisted from Nasdaq.                                    |

Response: The Company has revised the Preliminary Proxy Statement to add disclosure under the heading “Possible Effects of the Proposal” to include the potential additional dilution from an increase in the number of shares of common stock underlying each warrant and decrease in exercise price of the warrants that could result from a share combination event, as defined in the Form of Warrant under section 3(f). Please see proposal 8 of the Revised Preliminary Proxy Statement. With respect to the warrants subject to proposal 7, there are no subsequent “share combination events” that could lower the exercise price or increase the number of shares issuable.

The Company hereby acknowledges that it is responsible for the adequacy and accuracy of the disclosures in the filing. The Company additionally acknowledges that Staff comments or changes to disclosures in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing. The Company further acknowledges that it may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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