# EDGAR Filing Document

**Accession Number:** 0001347858
**File Stem:** 0001641172-25-016451
**Filing Date:** 2025-6
**Character Count:** 2227
**Document Hash:** b5aac1c797df9f034f7a83dbc18ba63f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-016451.hdr.sgml**: 20250729

**ACCESSION NUMBER**: 0001641172-25-016451

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250625

**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:** NV
- **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

(336) 940-3769

**June 25, 2025**

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

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE Washington, DC 20549

Attn: Bradley Ecker

Re: 22nd Century Group, Inc. <br> Registration Statement on Form S-3 <br> File No. 333-288216

Acceleration Request

Requested Date: Monday, June 30, 2025

Requested Time: 4:00 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 4:00 p.m., Eastern Time, on Monday, June 30, 2025, 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.** | **22ND CENTURY GROUP, INC.** |
| By: | */s/ Daniel A. Otto* |
|  | Daniel A. Otto |
|  | Chief Financial Officer |

---

cc: John J. Wolfel of Foley Lardner, LLP