Company: XXII
Filing Date: 2025-08-15
Form Type: S-8
Source: 0001641172-25-024491
Chunk: 3

Company: 22nd Century Group, Inc.
Filing Date: 2025-08-15
Form: S-8
Chunk 3
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 Consent of Freed Maxick P.C. (filed herewith).                                                                                                                                                                                                      |
| 23.3    |     | Consent of Foley & Lardner LLP (included in Exhibit 5.1).                                                                                                                                                                                           |
| 24.1    |     | Power of Attorney (included in signature page hereto).                                                                                                                                                                                              |
| 107     |     | Filing Fee Exhibit (filed herewith).                                                                                                                                                                                                                |

Documents incorporated by reference to filings made by 22nd Century Group, Inc. under the Securities Exchange Act of 1934 are under SEC File No. 001-36338.

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in Mocksville, North Carolina York, on this 15th day of August, 2025.

| 22ND                
 CENTURY GROUP, INC. |                       |
| By:                 | /s/                   
 Lawrence D. Firestone |
|                     | Lawrence              
 D. Firestone          |
|                     | Chief                 
 Executive Officer     |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Lawrence D. Firestone and Jonathan Staffeldt, and each of them, as such person’s true and lawful attorneys-in-fact and agents with full power of substitution and resubstitution, for such person and in such person’s name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) and additions to this registration statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and hereby grants to such attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as such person might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or such person’s substitute or substitutes may lawfully do or cause to be done by virtue hereof. Pursuant to the requirements of the Securities Act of 1933