Company: XXII
Filing Date: 2025-01-31
Form Type: S-8
Source: 0001493152-25-004471
Chunk: 1

Company: 22nd Century Group, Inc.
Filing Date: 2025-01-31
Form: S-8
Chunk 1
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 INSTRUCTION E</div>

This Registration Statement relates solely to the registration of additional securities of the same class as other securities for which a Registration Statement on this form relating to an employee benefit plan is effective as a result of a deemed increase in the number of shares available under the Company’s Amended and Restated 2021 Omnibus Incentive Plan (the “Plan”) resulting from the Company’s 1-for-135 reverse stock split in December 2024. Pursuant to Instruction E of Form S-8, this Registration Statement incorporates by reference the contents of the Registration Statements previously filed with respect to the Plan on Form S-8 (Registration Nos. 333-280748, 333-274091 and 333-256616).

<div align='center'>PART II

INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>

Item 3. Incorporation of Documents by Reference

The Registrant hereby incorporates by reference into this Registration Statement the following:

In addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold (other than information deemed to have been “furnished” rather than “filed” in accordance with the Commission’s rules), shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the respective date of filing of such documents. Unless expressly incorporated into this Registration Statement, a report (or portion thereof) furnished on Form 8-K prior or subsequent to the date hereof shall not be incorporated by reference into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

Item 8. Exhibits

| Exhibit 
 Number  
 3.1     
 3.1.1   |     | Exhibit                                                                                                                             
 Description                                                                                                                         
 Amended                                                                                                                             
 and Restated Certificate of Incorporation of the Company (incorporated herein by reference to Exhibit 3.2 of the Company