22nd Century Group, Inc.
500 Seneca Street, Suite 507
Buffalo, NY 14204
April 26, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | 22nd Century Group, Inc. | |
| Registration Statement on Form S-3 | ||
| File Number 333-271217 |
Ladies and Gentlemen:
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 it will become effective at 4:00 p.m. Eastern time on April 27, 2023, or as soon thereafter as practicable.
Please telephone the undersigned at (561) 271-4047 or Flora R. Perez of Greenberg Traurig, P.A. at (954) 768-8210 if you have any questions with respect to the foregoing.
| Very truly yours, | |||
| 22ND CENTURY GROUP, INC. | |||
| By: | /s/ Peter Ferola | ||
| Name: | Peter Ferola | ||
| Title: | Chief Legal Officer | ||