Company: XXII
Filing Date: 2025-11-04
Form Type: 424B5
Source: 0001493152-25-020754
Chunk: 34

Company: 22nd Century Group, Inc.
Filing Date: 2025-11-04
Form: 424B5
Chunk 34
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 that, through the payment 
 of interest and principal in accordance with their terms, will provide money in an amount sufficient in the opinion of a nationally     
 recognized firm of independent public accountants or investment bank to pay and discharge each installment of principal of, premium     
 and interest on and any mandatory sinking fund payments in respect of the debt securities of that series on the stated maturity of      
 those payments in accordance with the terms of the indenture and those debt securities;                                                 |

| ● | such                                                                                                                             
 deposit will not result in a breach or violation of, or constitute a default under the indenture or any other agreement to which 
 we are a party;                                                                                                                  |

| ● | no                                                                                                                               
 Default or Event of Default with respect to the applicable series of debt securities shall have occurred or is continuing on the 
 date of such deposit; and                                                                                                        |

| ● | delivering                                                                                                                                
 to the trustee an opinion of counsel to the effect that we have received from, or there has been published by, the United States          
 Internal Revenue Service a ruling or, since the date of execution of the indenture, there has been a change in the applicable United      
 States federal income tax law, in either case to the effect that, and based thereon such opinion shall confirm that, the holders          
 of the debt securities of that series will not recognize income, gain or loss for United States federal income tax purposes as a          
 result of the deposit and related covenant defeasance and will be subject to United States federal income tax on the same amounts         
 and in the same manner and at the same times as would have been the case if the deposit and related covenant defeasance had not occurred. |

No Personal Liability of Directors, Officers, Employees or Stockholders

None of our past, present or future directors, officers, employees or stockholders, as such, will have any liability for any of our obligations under the debt securities or the indenture or for any claim based on, or in respect or by reason of, such obligations or their creation. By accepting a debt security, each holder waives and releases all such liability. This waiver and release is part of the consideration for the issue of the debt securities. However, this waiver and release may not be effective to waive liabilities under U.S. federal securities laws, and it is the view of the SEC that such a waiver is against public policy.

Governing Law

The indenture and the debt securities, including any claim or controversy arising out of or relating to the indenture or the