SEC Comment Letter for 22nd Century Group, Inc. (XXII) (CIK 0001347858) (XXII) — Nov 21, 2017
22nd Century Group, Inc. (XXII) (CIK 0001347858)
Date: Nov. 21, 2017 · CIK: 0001347858 · Accession: 0000000000-17-041062
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Mail Stop 3561 November 21, 2017 Henry Sicig nano, III Chief Executive Officer 22nd Century Group, Inc. 9530 Main Street Clarence, NY 14031
Re: 22nd Century Group, Inc. Registration Statement on Form S -3 Filed November 1, 2017 File No. 333 -221270
Dear Mr. Sicig nano :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Julie Griffith at 202-551-3267 with any questions.
Sincerely,
/s/ Justin Dobbie
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Mail Stop 3561 November 21, 2017 Henry Sicig nano, III Chief Executive Officer 22nd Century Group, Inc. 9530 Main Street Clarence, NY 14031 Re: 22nd Century Group, Inc. Registration Statement on Form S -3 Filed November 1, 2017 File No. 333 -221270 Dear Mr. Sicig nano : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Julie Griffith at 202-551-3267 with any questions. Sincerely, /s/ Justin Dobbie Justin Dobbie Legal Branch Chief Office of Transportation and Leisure