Company: XXII
Filing Date: 2025-02-06
Form Type: CORRESP
Source: 0001493152-25-005196
Chunk: 0

Company: 22nd Century Group, Inc.
Filing Date: 2025-02-06
Form: CORRESP
Chunk 0
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<div align='center'>22nd Century Group, Inc.

321 Farmington Road

Mocksville, NC 27028

(336) 940-3769</div>

February 6, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

| Attn: | Jenny                 
 O’Shanick             |
| Re:   | 22nd                  
 Century Group, Inc.   |
|       | Registration          
 Statement on Form S-3 |
|       | File                  
 No. 333-284644        |

Acceleration Request

Requested Date: Tuesday, February 11, 2025

Requested Time: 9:30 A.M. Eastern time

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, 22nd Century Group, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 be accelerated so that such Registration Statement will become effective at 9:30 a.m., Eastern Time, on Tuesday, February 11, 2025, or as soon thereafter as practicable. The Company respectfully requests that you notify Mr. John Wolfel of Foley & Lardner, LLP of such effectiveness by a telephone call to (904) 359-8778.

Sincerely,

| 22ND                
 CENTURY GROUP, INC. |                   |
| By:                 | /s/               
 Daniel A. Otto    |
|                     | Daniel            
 A. Otto           |
|                     | Chief             
 Financial Officer |

| cc: | John                            
 J. Wolfel of Foley Lardner, LLP |