Company: XXII
Filing Date: 2025-06-09
Form Type: CORRESP
Source: 0001641172-25-014373
Chunk: 0

Company: 22nd Century Group, Inc.
Filing Date: 2025-06-09
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 9, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

| Attn: | Eranga Dias |

| Re: | 22nd Century Group, Inc.                    
 Revised                                     
 Preliminary Proxy Statement on Schedule 14A 
 Filed June 6, 2025                          |
|:----|:--------------------------------------------|
|     | File No. 001-36338                          |

Ladies and Gentlemen:

On behalf of 22 ndCentury Group, Inc. (the “Company”), please find below the responses to the comments issued by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter dated June 9, 2025 (the “Comment Letter”), concerning the Company’s Revised Preliminary Proxy Statement on Schedule 14A filed on June 6, 2025 (the “Preliminary Proxy Statement”). In addition, we are filing herewith an Amendment No. 2 Revised Preliminary Proxy Statement on Schedule 14A (the “Amendment No. 2 Revised Preliminary Proxy Statement”) to reflect amendments to the Revised Preliminary Proxy Statement that address the Staff’s comments contained in the Comment Letter, as well as to supplement certain disclosures in the Preliminary Proxy Statement.

For your convenience, we have included the text of the Staff’s comments preceding each of the Company’s responses. Set forth below are the Company’s responses to the comments presented in the Comment Letter.

Revised Preliminary Proxy Statement filed June 6, 2025

| 1. | We                                                                                               
 note your response to prior comment 4 and reissue in part. Please revise the “Possible           
 Effects of the Proposal” sections in proposals 7 and 8 to reinsert the deleted disclosure        
 that the warrants could have a reduced exercise price which could result in substantial dilution 
 to stockholders. In addition, where you state that the issuance would result in the “issuance    
 of over 20% of the Company’s outstanding shares of common stock on a pre-transaction basis,”     
 please provide the actual percentages of the Company’s outstanding shares that could be issued   
 on a pretransaction basis.                                                                       |

Response: