# EDGAR Filing Document

**Accession Number:** 0001347858
**File Stem:** 0001493152-26-013221
**Filing Date:** 2026-3
**Character Count:** 23385
**Document Hash:** 2d36dfa0e86d311cfa1e0f069d6da52c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-013221.hdr.sgml**: 20260327

**ACCESSION NUMBER**: 0001493152-26-013221

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260327

**DATE AS OF CHANGE**: 20260327

**EFFECTIVENESS DATE**: 20260327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** 22nd Century Group, Inc.
- **CENTRAL INDEX KEY:** 0001347858
- **STANDARD INDUSTRIAL CLASSIFICATION:** CIGARETTES [2111]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 980468420
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294704
- **FILM NUMBER:** 26807886

**BUSINESS ADDRESS:**
- **STREET 1:** 8560 MAIN STREET
- **STREET 2:** SUITE 4
- **CITY:** WILLIAMSVILLE
- **STATE:** IN
- **ZIP:** 14221
- **BUSINESS PHONE:** (716) 270-1523

**MAIL ADDRESS:**
- **STREET 1:** 8560 MAIN STREET
- **STREET 2:** SUITE 4
- **CITY:** WILLIAMSVILLE
- **STATE:** IN
- **ZIP:** 14221

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Touchstone Mining LTD
- **DATE OF NAME CHANGE:** 20051222

**As filed with the Securities and Exchange Commission on March 27, 2026.**

**File No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM S-8** 

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**22nd CENTURY GROUP, INC.**

*(Exact Name of Registrant as Specified in Its Charter)*

 

---

| | |
|:---|:---|
| **Nevada** | **98-0468420** |
| *(State or Other Jurisdiction*<br> *of Incorporation or Organization)* | *(I.R.S. Employer <br> Identification No.)* |

---

**321 Farmington Road, Mocksville North Carolina 27028**<br> *(Address of Principal Executive Office)(Zip Code)*

**AMENDED AND RESTATED 22nd CENTURY GROUP, INC. 2021 OMNIBUS INCENTIVE PLAN**

*(Full title of the plan)*

**Jonathan Staffeldt**

**General Counsel**

**22nd Century Group, Inc.**

**321 Farmington Road, Mocksville**

**North Carolina 27028**

*(Name and address of agent for service)*

**(336) 940-3769**

*(Telephone Number, including area code, for agent for service)*

**Copy to:**

**John J. Wolfel, Esq.**

**Foley & Lardner LLP** 

**One Independent Drive, Suite 1300** 

**Jacksonville, Florida 32202** 

**(904) 359-2000**

**** 

<br> Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided under Section 7(a)(2)(B) of the Securities Act. ☐

**REGISTRATION OF ADDITIONAL SECURITIES**

**PURSUANT TO GENERAL INSTRUCTION E**

This Registration Statement relates solely to the registration of additional securities of the same class as other securities for which a Registration Statement on this form relating to an employee benefit plan is effective as a result of a deemed increase in the number of shares available under the Company's Amended and Restated 2021 Omnibus Incentive Plan (the "Plan") resulting from the Company's 1-for-15 reverse stock split in January 2026. Pursuant to Instruction E of Form S-8, this Registration Statement incorporates by reference the contents of the Registration Statements previously filed with respect to the Plan on Form S-8 (Registration Nos. 333-289671, 333-284645, 333-280748, 333-274091, 333-256616, 333-231262, 333-217771 and 333-195380).

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference**

The Registrant hereby incorporates by reference into this Registration Statement the following:

&nbsp;&nbsp;&nbsp;&nbsp;(a) Our
 Annual Report on [Form 10-K](https://www.sec.gov/Archives/edgar/data/1347858/000110465926034814/xxii-20251231x10k.htm) for the fiscal year ended December 31, 2025 filed with the SEC
 on March 26, 2026 <u>;</u> 

(b) Our
 Current Reports on Form 8-K filed with the SEC on [January 22, 2026](https://www.sec.gov/Archives/edgar/data/1347858/000149315226003185/form8-k.htm) , [February 20, 2026](https://www.sec.gov/Archives/edgar/data/1347858/000149315226007596/form8-k.htm) and [March 20, 2026](https://www.sec.gov/Archives/edgar/data/1347858/000149315226011967/form8-k.htm) ; and

(c) The
 description of our common stock contained in or incorporated into our Registration Statement
 on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1347858/000110465921104175/tm2124899d1_8a12b.htm) , filed August 12, 2021, and any amendment or report updating that description.

In addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold (other than information deemed to have been "furnished" rather than "filed" in accordance with the Commission's rules), shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the respective date of filing of such documents. Unless expressly incorporated into this Registration Statement, a report (or portion thereof) furnished on Form 8-K prior or subsequent to the date hereof shall not be incorporated by reference into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8. Exhibits**

---

| | |
|:---|:---|
| **Exhibit Number** | <br> **Exhibit Description**<br>|
| 3.1 | [Amended and Restated Certificate of Incorporation of the Company (incorporated herein by reference to Exhibit 3.2 of the Company's Annual Report on Form 10-K for the year ended September 30, 2010 filed with the Commission on December 1, 2010).](https://www.sec.gov/Archives/edgar/data/1347858/000114420410064308/v204133_ex3-2.htm) |
| 3.1.1 | [Amendment to Certificate of Incorporation of the Company (incorporated by reference to Appendix A to the Company's Definitive Proxy Statement filed with the Commission on March 4, 2014).](https://www.sec.gov/Archives/edgar/data/1347858/000114420414013159/v370522_def14a.htm) |
| 3.1.2 | [Amendment to Certificate of Incorporation of the Company (incorporated by reference to Appendix B to the Company's Definitive Proxy Statement filed with the Commission on December 11, 2023).](https://www.sec.gov/Archives/edgar/data/1347858/000110465923125060/tm2331888-2_def14a.htm) |
| 3.1.3 | [Amendment to Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company's Form 8-K filed with the Commission on April 3, 2024).](https://www.sec.gov/Archives/edgar/data/1347858/000110465924043130/tm2410716d1_ex3-1.htm) |
| 3.1.4 | [Amendment to Certificate of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company's Form 8-K filed with the Commission on December 17, 2024).](https://www.sec.gov/Archives/edgar/data/1347858/000110465924129440/tm2431379d1_ex3-1.htm) |
| 3.1.5 | [Amendment to Certificate of Incorporation of the Company (incorporated by reference from Appendix A to the Company's definitive proxy statement filed June 10, 2025).](https://www.sec.gov/Archives/edgar/data/1347858/000164117225014543/formdef14a.htm) |
| 3.1.6 | [Amendment to Certificate of Incorporation of the Company (incorporated by reference from Exhibit 3.1 to Form 8-K filed on January 22, 2026).](https://www.sec.gov/Archives/edgar/data/1347858/000149315226003185/ex3-1.htm) |
| 3.2 | [Amended and Restated Bylaws of the Company (incorporated herein by reference to Exhibit 3.2 of the Company's Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Commission on January 30, 2014).](https://www.sec.gov/Archives/edgar/data/1347858/000114420414004909/v366195_ex3-2.htm) |
| 3.2.1 | [Amendment No. 1 to Amended and Restated Bylaws of the Company (incorporated herein by reference to Exhibit 3.2 of the Company's Form 8-K filed with the Commission on April 28, 2015).](https://www.sec.gov/Archives/edgar/data/1347858/000114420415025433/v408563_ex3-2.htm) |
| 4.1 | [Description of Securities Registered Pursuant to Section 12 (incorporated by reference to Exhibit 4.1 to the Company's Form 10-K filed on March 26, 2026)](https://www.sec.gov/Archives/edgar/data/1347858/000110465926034814/xxii-20251231xex4d1.htm)<br>|
| 5.1 | [Opinion of Foley & Lardner LLP with respect to the legality of the shares being registered (filed herewith).](ex5-1.htm)<br>|
| 10.1 | <u>[Amended and Restated 22nd Century Group, Inc. 2021 Omnibus Incentive Plan (incorporated by reference from Appendix B to the Company's definitive proxy statement filed June 10, 2025))](https://www.sec.gov/Archives/edgar/data/1347858/000164117225014543/formdef14a.htm)</u><br>|
| 10.2 | [Form of Executive RSU Award Agreement under 22nd Century Group, Inc. 2021 Omnibus Incentive Plan (incorporated by reference to exhibit 10.3 of the Company's Current Report on Form 8-K filed with the Commission on May 21, 2021).](https://www.sec.gov/Archives/edgar/data/1347858/000110465921070513/tm2117228d1_ex10-3.htm)<br>|
| 10.3 | [Form of Director RSU Award Agreement under 22nd Century Group, Inc. 2021 Omnibus Incentive Plan (incorporated by reference to exhibit 10.4 of the Company's Current Report on Form 8-K filed with the Commission on May 21, 2021).](https://www.sec.gov/Archives/edgar/data/1347858/000110465921070513/tm2117228d1_ex10-4.htm) |
| 10.4 | [Form of Option Award Agreement under 22nd Century Group, Inc. 2021 Omnibus Incentive Plan (incorporated by reference to exhibit 10.2 of the Company's Current Report on Form 8-K filed with the Commission on May 21, 2021).](https://www.sec.gov/Archives/edgar/data/1347858/000110465921070513/tm2117228d1_ex10-2.htm) |
| 23.1 | [Consent of WithumSmith+Brown, P.C. (filed herewith).](ex23-1.htm) |
| 23.2 | [Consent of Freed Maxick P.C (filed herewith).](ex23-2.htm) |
| 23.3 | [Consent of Foley & Lardner LLP (included in Exhibit 5.1).](ex5-1.htm) |
| 24.1 | [Power of Attorney (included in signature page hereto).](#a_002) |
| 107 | [Filing Fee Exhibit (filed herewith).](ex107.htm) |

---

 ****

**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.**

**SIGNATURES**

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, on this 27th day of March, 2026.

---

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

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below hereby constitutes and appoints Lawrence D. Firestone and Daniel A. Otto, 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, this registration statement has been signed by the following persons in the capacities indicated as of the 27th day of March, 2026.

---

| | |
|:---|:---|
| **Signature** | **Title** |
| */s/ Lawrence D. Firestone*<br>| Chairman of the Board of Directors and Chief Executive Officer (Principal Executive Officer) |
| Lawrence D. Firestone |  |
| */s/ Daniel A. Otto*<br>| Chief Financial Officer (Principal Financial and Accounting Officer) |
| Daniel A. Otto |  |
| */s/ Andrew Arno*<br>| Lead Independent Director |
| Andrew Arno |  |
| */s/ David Keys*<br>| Director |
| David Keys |  |
| */s/ Lucille S. Salhany*<br>| Director |
| Lucille S. Salhany |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](ex5-1_001.jpg) | **ATTORNEYS AT LAW**<br>One independent drive, suite 1300<br> Jacksonville, Florida 32202-5017<br> P. O. Box 240<br> Jacksonville, Florida 32201-0240<br> 904.359.2000 TEL<br> 904.359.8700 FAX<br> www.foley.com<br>|
| March 27, 2026 |  |
| 22nd Century Group, Inc. |  |
| 321 Farmington Road, Mocksville |  |
| North Carolina 27028 |  |

---

Re: Registration Statement on Form S-8

Ladies and Gentlemen:

We are acting as securities counsel to 22nd Century Group, Inc. (the "Company") in connection with the filing by the Company of a Registration Statement on Form S-8 (the "Registration Statement"), under the Securities Act of 1933, as amended, for the registration of 3,521,325 shares ("Shares") of common stock, par value $0.00001, issuable pursuant to the Amended and Restated 22nd Century Group, Inc. 2021 Omnibus Incentive Plan (the "Plan"). The common stock issuable pursuant to the Plan is referred to herein as the "Shares."

In connection with this opinion, we have examined and relied upon such records, documents, certificates and other instruments as in our judgment are necessary or appropriate to form the basis for the opinions hereinafter set forth including, but not limited to: (i) the Registration Statement, including the Prospectus, and the exhibits (including those incorporated by reference) constituting a part of the Registration Statement; (ii) the Company's Amended and Restated Articles of Incorporation and Bylaws, each as amended to date; (iii) the Plan; (iv) certain resolutions of the Board of Directors of the Company relating to the Plan, the issuance of the Shares under the Plan, and the registration of the Shares; and (v) such other proceedings, documents and records as we have deemed necessary or appropriate to enable us to render this opinion. In all such examinations, we have assumed the genuineness of signatures on original documents and the conformity to such original documents of all copies submitted to us as certified, conformed or photographic copies, and as to certificates of public officials, we have assumed the same to have been properly given and to be accurate. As to matters of fact material to this opinion, we have relied upon statements and representations of representatives of the Company and of public officials.

The opinions expressed herein are limited in all respects to the federal laws of the United States of America and the applicable provisions of the corporate law of the State of Nevada, and no opinion is expressed with respect to the laws of any other jurisdiction or any effect which such laws may have on the opinions expressed herein. This opinion is limited to the matters stated herein, and no opinion is implied or may be inferred beyond the matters expressly stated herein.

Based upon and subject to the foregoing, we are of the opinion that the Shares are duly authorized and upon the issuance of the Shares as provided in the Plan, the Shares will be validly issued, fully paid and nonassessable.

We hereby consent to the inclusion of this opinion as Exhibit 5.1 in the Registration Statement. In giving this consent, we do not hereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules or regulations of the Securities and Exchange Commission promulgated thereunder.

/**s/ Foley & Lardner LLP**

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement (No. 333- ____) on Form S-8 of our report dated March 26, 2026, relating to the consolidated financial statements and schedules of 22<sup>nd</sup> Century Group, Inc. appearing in the entity's Annual Report on Form 10-K for the year ended December 31, 2025.

We also consent to the reference to us under the caption "Experts" in the Prospectus.

/s/ WithumSmith+Brown, PC

Buffalo, New York

March 27, 2026

## Exhibit 23.2

**Exhibit 23.2**

 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement (No. 333- ____) on Form S-8 of our report dated March 20, 2025, relating to the consolidated financial statements and schedules of 22<sup>nd</sup> Century Group, Inc. appearing in the entity's Annual Report on Form 10-K for the year ended December 31, 2024.

We also consent to the reference to us under the caption "Experts" in the Prospectus.

/s/ Freed Maxick P.C.

Buffalo, New York

March 27, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **22nd Century Group, Inc.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, $0.00001 par value per share | Other | 3521325 | $3.58 | $12606343.50 | 0.0001381 | $1740.94 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $12606343.50  |  | $1740.94  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $1740.94  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 (this "Registration Statement") shall also cover any additional shares of 22nd Century Group, Inc.'s (the "Registrant") common stock, par value of $0.00001 per share ("Common Stock") that become issuable under the Registrant's Amended and Restated 2021 Omnibus Incentive Plan, as amended (the "Plan"), by reason of any stock dividend, stock split, reverse stock split, recapitalization, reclassification, merger, split-up, reorganization, consolidation or other similar transaction effected without the Registrant's receipt of consideration, which results in an increase in the number of shares of outstanding Common Stock. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and (h) of the Securities Act of 1933, as amended, based upon the average of the high and low prices of Common Stock as reported on the Nasdaq Capital Market on March 23, 2026. Represents 3,521,325 additional shares of Common Stock that were authorized for issuance under the Plan as a result of the 1-for-15 reverse stock split effected January 26, 2026.

---

| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---