Company: XXII
Filing Date: 2025-02-05
Form Type: CORRESP
Source: 0001493152-25-005042
Chunk: 0

Company: 22nd Century Group, Inc.
Filing Date: 2025-02-05
Form: CORRESP
Chunk 0
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<div align='center'>22nd Century Group, Inc.</div>

February 5, 2025

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

| Attention: | Ms.             
 Jenny O’Shanick |
|            | Mr.             
 Jay Ingram      |

| Re: | 22nd                
 Century Group, Inc. 
 Registration        
 on Form S-3         
 Filed               
 January 31, 2025    |
|:----|:--------------------|
|     | File                
 No. 333-284644      |

This letter is in response to your comment letter dated February 4, 2025. Your comment is reproduced below in bold italics, followed by the response of 22nd Century Group, Inc. (the “Company”).

Registration Statement on Form S-3

Selling Stockholders, page 7

| 1. | Please                                                                                           
 disclose the nature of any position, office or other material relationship that the selling      
 stockholders have had within the past three years with you or any of your predecessors or        
 affiliates. Additionally, disclose Item 507 information about any persons (entities or natural   
 persons) who have control over the selling stockholders and who have had a material relationship 
 with you or any of your predecessors or affiliates within the past three years, identifying      
 each such person and describing the nature of any relationships. See Item 507 of Regulation      
 S-K. For additional guidance, refer to Question 140.02 of our Regulation S-K Compliance and      
 Disclosure Interpretations.                                                                      |

Response:

The Company has revised the disclosure on page 7 of the Registration Statement (Selling Stockholders) to disclose the information required by Item 507 of Regulation S-K with respect to the natural persons that have control over the selling stockholders. In addition, the Company has expanded the disclosure with respect to North Carolina State University to disclose the Company’s relationship. Please be advised that no other selling stockholder (or control person with respect to a selling stockholder) has held any position, office or other material relationship during the past three years with the Company, its affiliates or predecessors.

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

We acknowledge that the Company is responsible for the accuracy of its disclosures, that the Commission is not foreclosed from taking action with respect to its filing and that the Company may not use the staff comments as a defense in any proceeding.

Please contact me at 585