# EDGAR Filing Document

**Accession Number:** 0001347858
**File Stem:** 0001493152-26-015265
**Filing Date:** 2026-4
**Character Count:** 2231
**Document Hash:** 083ea1ff38d02c3b57a86627a16948fe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-015265.hdr.sgml**: 20260508

**ACCESSION NUMBER**: 0001493152-26-015265

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260406

**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:** CORRESP

**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

**22nd Century Group, Inc.**

321 Farmington Road

Mocksville, NC 27028

(716) 270-1523

**April 6, 2026**

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attn: Ms. Kristin Baldwin

Re: 22nd Century Group, Inc. <br> Registration Statement on Form S-3 Filed March 31, 2026 <br> File No. 333-294792

Acceleration Request

Requested Date: Friday, April 10, 2026

Requested Time: 12:00 P.M. Eastern time

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, 22nd Century Group, Inc. (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 be accelerated so that such Registration Statement will become effective at 12:00 p.m., Eastern Time, on Friday, April 10, 2026, or as soon thereafter as practicable. The Company respectfully requests that you notify Mr. John Wolfel of Foley & Lardner, LLP of such effectiveness by a telephone call to (904) 359-8778.

Sincerely,

**22ND CENTURY GROUP, INC.**

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| | |
|:---|:---|
| By: | */s/ Jonathan P. Staffeldt* |
|  | Jonathan P. Staffeldt |
|  | General Counsel |

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cc: John J. Wolfel of Foley Lardner, LLP