Company: XXII
Filing Date: 2025-05-08
Form Type: S-3
Source: 0001641172-25-009301
Chunk: 20

Company: 22nd Century Group, Inc.
Filing Date: 2025-05-08
Form: S-3
Chunk 20
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 also find these filings on our website at www.xxiicentury.com. We are not incorporating the information on our website other than these filings into this prospectus. You should rely only on the information contained in this prospectus (including information incorporated by reference therein) and any free writing prospectus that we may authorize to be delivered to you. We have not authorized anyone to provide you with different information. If anyone provides you with different or inconsistent information, you should not rely on it. You should not assume that the information in this prospectus is accurate as of any date other than the date on the front of those documents or that any document incorporated by reference is accurate as of any date other than its filing date. You should not consider this prospectus to be an offer or solicitation relating to the securities in any jurisdiction in which such an offer or solicitation relating to the securities is not authorized. Furthermore, you should not consider this prospectus to be an offer or solicitation relating to the securities if the person making the offer or solicitation is not qualified to do so, or if it is unlawful for you to receive such an offer or solicitation.

| 12 |

<div align='center'>PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 14. Other Expenses of Issuance and Distribution.

The aggregate estimated expenses, other than underwriting discounts and commissions, in connection with the sale of the securities being registered hereby are currently anticipated to be as follows (all amounts are estimated except the Securities and Exchange Commission registration fee). All expenses of the offering will be paid by 22nd Century Group, Inc.

|                                                     |     | Amount |        |
|:----------------------------------------------------|:----|:-------|-------:|
| Securities and Exchange Commission registration fee |     | $      |  2,158 |
| Legal fees and expenses                             |     |        |  5,000 |
| Accounting fees and expenses                        |     |        |  5,000 |
| Miscellaneous expenses                              |     |        |  1,000 |
| Total                                               |     | $      | 13,158 |

Item 15. Indemnification of Directors and Officers.

NRS Sections 78.7502 and 78.751 provide us with the power to indemnify any of our directors, officers, employees or agents, or any person who serves or served at the corporation’s request as a director, officer, employee or agent of another corporation, partnership, joint venture