Company: XXII
Filing Date: 2025-04-30
Form Type: 10-K/A
Source: 0001641172-25-006806
Chunk: 23

Company: 22nd Century Group, Inc.
Filing Date: 2025-04-30
Form: 10-K/A
Chunk 23
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 provision of these services by Freed Maxick P.C. would not affect their independence.

Pre-Approval Policies and Procedures

The Audit Committee, in accordance with its charter, must pre-approve all non-audit services provided by our independent registered public accountants. The Audit Committee generally pre-approves specified series in the defined categories of audit services, audit related services and tax services up to specified amounts. Pre-approval may also be given as part of our Audit Committee’s approval of the scope of the engagement of the independent registered public accountants or on an individual, explicit case-by-case basis before the independent auditor is engaged to provide each service.

| 19 |

<div align='center'>PART IV</div>

Item 15. Exhibits and Financial Statement Schedules.

Item 15(b). Exhibits

| Exhibit 
 No.     |     | Description                                                                                                                |
| 31.1*   |     | Section                                                                                                                    
 302 Certification.                                                                                                         |
| 31.2*   |     | Section                                                                                                                    
 302 Certification.                                                                                                         |
| Exhibit 
 104     |     | Cover                                                                                                                      
 Page Interactive Data File – The cover page interactive data file does not appear in the Interactive Data File because its 
 XBRL tags are embedded within the Inline XBRL document*                                                                    |

* Filed herewith.

Item 16. Form 10-K Summary.

None.

| 20 |

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

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

| Date: | April    
 30, 2025 | 22nd CENTURY GROUP, INC. 
 By:                      | /s/                              
 Lawrence D. Firestone            |
|:------|:---------|:-------------------------|:---------------------------------|
|       |          |                          | Lawrence                         
 D. Firestone                     |
|       |          |                          | Chief                            
 Executive Officer and Director   |
|       |          |                          | -Principal                       
 Executive Officer                |
| Date: | April    
 30, 2025 | By:                      | /s/                              
 Daniel A. Otto                   |
|       |          |                          | Daniel                           
 A. Otto                          |
|       |          |                          | Chief                            
 Financial Officer                |
|       |          |                          | -Principal                       
 Accounting and