Company: XXII
Filing Date: 2025-08-26
Form Type: 8-K
Source: 0001641172-25-025569
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Company: 22nd Century Group, Inc.
Filing Date: 2025-08-26
Form: 8-K
Item: Item 4.01
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Item 4.01

Changes in Registrant’s Certifying Accountant.

  (a)      Replacement                                                

On
August 22, 2025, the Audit Committee (the “ Committee nd

The
reports of FM on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2024 did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles

During
the Company’s fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through August 22, 2025, (i) there
were no “disagreements,” as defined in Item 304(a)(1)(iv) of Regulation S-K, with FM on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction
of FM, would have caused FM to make reference to the subject matter of the disagreements in connection with its reports on the Company’s
consolidated financial statements for such period, and (ii) there were no “reportable events,” as defined in Item 304(a)(1)(v)
of Regulation S-K.

The
Company provided FM with a copy of the disclosures in this Current Report on Form 8-K and requested that FM furnish the Company with
a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein.
A copy of such letter, which is dated August 22, 2025, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

  (b)      Appointment                                           

In
connection with the Replacement, on August 22, 2025, the Committee approved the engagement of Withum as the Company’s independent
registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.

During
the fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through August 22, 2025, neither the Company nor
anyone acting on its behalf consulted with Withum regarding (i) the application of accounting principles to any specified transaction,
either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither
a written report nor oral advice was provided to the Company that Withum concluded was an important factor considered by the Company