SEC Comment Letter for 22nd Century Group, Inc. (XXII) (CIK 0001347858) (XXII) — Jun 30, 2009

22nd Century Group, Inc. (XXII) (CIK 0001347858)
Date: June 30, 2009 · CIK: 0001347858 · Accession: 0000000000-09-034689

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File numbers found in text: 333-130696

Date

June 30, 2009

Author

Karl Hiller

Form

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Company

22nd Century Group, Inc. (XXII) (CIK 0001347858)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE June 30, 2009 Mr. Nanuk Warman President, Principal Executive and Financial Officer Touchstone Mining Limited 11923 SW 37 Terrace Miami, Florida 33175 Re: Touchstone Mining Limited Form 10-K for the Fiscal Year Ended September 30, 2008 Filed December 29, 2008 File No. 333-130696

Dear Mr. Warman: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Karl Hiller, Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

DIVISION OF
CORPORATION FINANCE
        June 30, 2009

Mr. Nanuk Warman
President, Principal Executive and Financial Officer  Touchstone Mining Limited 11923 SW 37 Terrace  Miami, Florida 33175
 Re: Touchstone Mining Limited
  Form 10-K for the Fiscal Year Ended September 30, 2008
Filed December 29, 2008
  File No. 333-130696

 Dear Mr. Warman:      We have completed our review of your Form 10-K and related filings and have no further comments at this time.           S i n c e r e l y ,            Karl Hiller,
Branch Chief

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