Company: XXII
Filing Date: 2025-06-09
Form Type: CORRESP
Source: 0001641172-25-014373
Chunk: 1

Company: 22nd Century Group, Inc.
Filing Date: 2025-06-09
Form: CORRESP
Chunk 1
---
 The Company has revised the Preliminary Proxy Statement to clarify the potentially substantial dilution to stockholders as a result of a reduced exercise price or zero exercise price exercise. Additionally, the Company has added the actual percentages of the Company’s outstanding shares that could be issued on a pre-transaction basis. Please see proposals 7 and 8 of Amendment No. 2 Revised Preliminary Proxy Statement.

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.

<div align='center'>* * *</div>

If you have any questions, please do not hesitate to contact the undersigned at (213) 926-1580 or the Company’s outside counsel at Foley Lardner LLP at (904) 868-1200. Thank you in advance for your prompt attention to this matter.

Sincerely,

| 22ND CENTURY GROUP, INC. |                                      |
| By:                      | /s/ Jonathan Staffeldt               |
|                          | Jonathan Staffeldt                   |
|                          | General Counsel                      |
| cc:                      | John J. Wolfel of Foley Lardner, LLP |