Company: XXII
Filing Date: 2025-04-30
Form Type: 10-K/A
Source: 0001641172-25-006806
Chunk: 2

Company: 22nd Century Group, Inc.
Filing Date: 2025-04-30
Form: 10-K/A
Chunk 2
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DOCUMENTS INCORPORATED BY REFERENCE</div>

None.

<div align='center'>EXPLANATORY NOTE</div>

On March 20, 2025, 22 ndCentury Group, Inc. filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (“Original Form 10-K”). The Original Form 10-K omitted portions of Part III, Items 10 (Directors, Executive Officers and Corporate Governance), 11 (Executive Compensation), 12 (Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters), 13 (Certain Relationships and Related Transactions, and Director Independence), and 14 (Principal Accountant Fees and Services) in reliance on General Instruction G(3) to Form 10-K, which provides that such information may be either incorporated by reference from the registrant’s definitive proxy statement or included in an amendment to Form 10-K, in either case filed with the Securities and Exchange Commission (“SEC”) not later than 120 days after the end of the fiscal year.

Accordingly, this Amendment No. 1 to Form 10-K (“Amendment”) is being filed solely to:

| ● | amend                                                                                                                               
 and restate Part III, Items 10, 11, 12, 13, and 14 of the Original Form 10-K to include the information required by such Items;     |
| ● | delete                                                                                                                              
 the reference on the cover of the Original Form 10-K to the incorporation by reference of portions of our proxy statement into Part 
 III of the Original Form 10-K; and                                                                                                  |
| ● | file                                                                                                                                
 new certifications of our principal executive officer and principal financial officer as exhibits to this Amendment under Item 15   
 of Part IV hereof, pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended (“Exchange Act”).                  
 Because no financial statements are contained within this Amendment, we are not including certifications pursuant to Section 906    
 of The Sarbanes-Oxley Act of 2002.                                                                                                  |

This Amendment does not otherwise change or update any of the disclosures set forth in the Original Form 10-K and does not otherwise reflect any events occurring after the filing of the Original Form 10-K. Accordingly, the Amendment should be read in conjunction with the Original Form 10-K and the Company’s filings made with the SEC subsequent to the filing of the Original Form 10-K. Capitalized terms used herein and