Company: XXII
Filing Date: 2025-06-25
Form Type: CORRESP
Source: 0001641172-25-016451
Chunk: 0

Company: 22nd Century Group, Inc.
Filing Date: 2025-06-25
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>

June 25, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE Washington, DC 20549

| Attn: | Bradley Ecker |

| Re: | 22nd Century Group, Inc.  |
|     | Registration Statement on 
 Form S-3                  |
|     | File No. 333-288216       |

Acceleration Request

Requested Date: Monday, June 30, 2025

Requested Time: 4:00 P.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 4:00 p.m., Eastern Time, on Monday, June 30, 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