Company: XXII
Filing Date: 2025-05-22
Form Type: 424B3
Source: 0001641172-25-012076
Chunk: 17

Company: 22nd Century Group, Inc.
Filing Date: 2025-05-22
Form: 424B3
Chunk 17
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 upon their authority as experts in accounting and auditing. To the extent that Freed Maxick P.C. audits and reports on consolidated financial statements of 22nd Century Group, Inc. at future dates and consents to the use of their reports thereon, such consolidated financial statements also will be incorporated by reference in the registration statement in reliance upon their reports and said authority.

<div align='center'>Where You Can Find More Information</div>

We file annual, quarterly and current reports, proxy statements and other information with the SEC. We also filed a registration statement on Form S-3, including exhibits, under the Securities Act with respect to the securities offered by this prospectus. This prospectus is a part of the registration statement, but does not contain all of the information included in the registration statement or the exhibits. You can find our public filings with the SEC on the internet at a web site maintained by the SEC located at http://www.sec.gov.

<div align='center'>Incorporation of Certain Documents by Reference</div>

We are “incorporating by reference” specified documents that we file with the SEC, which means:

| ● | incorporated                                                                                           
 documents are considered part of this prospectus;                                                      |
| ● | we                                                                                                     
 are disclosing important information to you by referring you to those documents; and                   |
| ● | information                                                                                            
 we file with the SEC will automatically update and supersede information contained in this prospectus. |

We incorporate by reference the documents listed below and any future filings we make with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act (in each case, other than information furnished under Item 2.02 or Item 7.01 of Form 8-K) (i) after the date of the registration statement on Form S-3 filed under the Securities Act with respect to securities offered by this prospectus and prior to the effectiveness of such registration statement and (ii) after the date of this prospectus and before the end of the offering of the securities pursuant to this prospectus:

| ● 
 ● | Our                                                                                                                    
 Annual Report on Form 10-K for the fiscal year ended December 31, 2024 filed with the SEC on March                     
 20, 2025;                                                                                                              
 Our Definitive                                                                                                         
 Annual Meeting Proxy Statement filed with the SEC on April 29, 2024;                                                   |
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| ● | Our