Company: XXII
Filing Date: 2025-05-19
Form Type: CORRESP
Source: 0001641172-25-011489
Chunk: 0

Company: 22nd Century Group, Inc.
Filing Date: 2025-05-19
Form: CORRESP
Chunk 0
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<div align='center'>22nd Century Group, Inc.

321 Farmington Road

Mocksville, NC 27028

(336) 940-3769</div>

May 19, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

| Attn: |     | Eranga 
 Dias   |

| Re: |     | 22nd                  
 Century Group, Inc.   |
|     |     | Registration          
 Statement on Form S-3 |
|     |     | File                  
 No. 333-287095        |

Acceleration Request

| Requested                    
 Date: Thursday, May 22, 2025 |
|:-----------------------------|
| Requested                    
 Time: 9:30 A.M. Eastern time |

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, 22nd Century Group, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 be accelerated so that such Registration Statement will become effective at 9:30 a.m., Eastern Time, on Thursday, May 22, 2025, or as soon thereafter as practicable. The Company respectfully requests that you notify Mr. John Wolfel of Foley & Lardner, LLP of such effectiveness by a telephone call to (904) 359-8778.

Sincerely,

22ND CENTURY GROUP, INC.

| By: | /s/               
 Daniel A. Otto    |
|     | Daniel            
 A. Otto           |
|     | Chief             
 Financial Officer |

cc: John J. Wolfel of Foley Lardner, LLP