Company: XXII
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001641172-25-013954
Chunk: 1

Company: 22nd Century Group, Inc.
Filing Date: 2025-06-06
Form: CORRESP
Chunk 1
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 the term “zero exercise price” or another                       
 appropriate term that conveys that, in addition to the company receiving no cash upon the     
 “alternative cashless exercise,” the warrant holders would be entitled to receive             
 more shares than they would under the cash exercise terms or the cashless exercise terms      
 of the warrants.                                                                              |

Response: The Company has revised the Preliminary Proxy Statement to clarify (i) the concept of the “alternative cashless exercise” by further explaining there is a zero exercise price and using the new defined term “Zero Exercise Price Exercise”, (ii) no cash proceeds would be received upon a Zero Exercise Price Exercise and (iii) upon effecting a Zero Exercise Price Exercise the warrant holders would receive two shares, as opposed to one share or less in a cash exercise or cashless exercise. Please see proposals 7 and 8 of the Revised Preliminary Proxy Statement.

| 2. | We                                                                                            
 note that the aggregate number of shares of common stock issuable in the alternative cashless 
 exercise contemplated in proposals 7 and 8 may result in a higher number of shares to be      
 issued than the amounts disclosed in the first paragraphs of each proposal. Please revise     
 your disclosure to state the number of shares issuable upon the exercise of the warrants      
 under the alternative cashless exercise provisions. In addition, in order to reflect the      
 actual dilutive features of these securities, please compare the number of shares issuable    
 to the number of shares that are currently outstanding.                                       |

Response: The Company has revised the Preliminary Proxy Statement to include disclosure of the number of potential shares to be issued upon the warrant holders fully exercising an “alternative cashless exercise” (now defined as Zero Exercise Price Exercise), as well as a comparison to the number of shares currently outstanding. Please see proposals 7 and 8 of the Revised Preliminary Proxy Statement.

| 3. | We                                                                                              
 note your disclosure in proposals 7 and 8 under the heading “Use of Proceeds”                   
 that you intend “to use the net proceeds from any Warrant exercises for general corporate       
 purposes.” Please expand your disclosure here to highlight that the alternative cashless        
 exercise provision would allow a warrant holder to receive, without having to make any exercise 
 payment, twice the number of shares of common stock the warrant holder would otherwise receive  
 by means of a cash exercise. Explain that as a result you do not expect to receive any cash     
 proceeds from the exercise of the warrants pertaining to proposals 7 and 8 because,