Company: XXII
Filing Date: 2025-06-06
Form Type: CORRESP
Source: 0001641172-25-013954
Chunk: 0

Company: 22nd Century Group, Inc.
Filing Date: 2025-06-06
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>

June 6, 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.    
 Preliminary Proxy Statement 
 on Schedule 14A             
 Filed May 22, 2025          |
|:----|:----------------------------|
|     | File No. 001-36338          |

Ladies and Gentlemen:

On behalf of 22 ndCentury Group, Inc. (the “Company”), please find below the responses to the comments issued by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the Staff’s letter dated June 5, 2025 (the “Comment Letter”), concerning the Company’s Preliminary Proxy Statement on Schedule 14A filed on May 22, 2025 (the “Preliminary Proxy Statement”). In addition, we are filing herewith a revised Preliminary Proxy Statement on Schedule 14A (the “Revised Preliminary Proxy Statement”) to reflect amendments to the Preliminary Proxy Statement that address the Staff’s comments contained in the Comment Letter, as well as to supplement certain disclosures in the Preliminary Proxy Statement.

For your convenience, we have included the text of the Staff’s comments preceding each of the Company’s responses. Set forth below are the Company’s responses to the comments presented in the Comment Letter.

Preliminary Proxy Statement filed May 22, 2025

| 1. | We                                                                                            
 note your references in your preliminary proxy statement to an “alternative cashless          
 exercise” feature in warrants pertaining to proposals 7 and 8. The term “cashless             
 exercise” is generally understood to allow a warrant holder to exercise a warrant without     
 paying cash for the exercise price and reducing the number of shares receivable by the holder 
 by an amount equal in value to the aggregate exercise price the holder would otherwise pay    
 to exercise the warrant(s). In cashless exercises, it is expected that the warrant holder     
 receives fewer shares than they would if they opted to pay the exercise price in cash. Please 
 clarify your disclosure throughout by removing the references to “alternative cashless        
 exercise” and exclusively use