SEC Comment Letter 0000000000-23-002743 to 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: March 20, 2023 · CIK: 0001347858 · Accession: 0000000000-23-002743
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-270473
Letter
United States securities and exchange commission logo March 20, 2023 Peter Ferola Chief Legal Officer 22nd Century Group, Inc. 500 Seneca Street, Suite 507 Buffalo, New York 14204 Re:22nd Century Group, Inc. Registration Statement on Form S-3 Filed March 10, 2023 File No. 333-270473 Dear Peter Ferola: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
March 20, 2023
Peter Ferola
Chief Legal Officer
22nd Century Group, Inc.
500 Seneca Street, Suite 507
Buffalo, New York 14204
Re:22nd Century Group, Inc.
Registration Statement on Form S-3
Filed March 10, 2023
File No. 333-270473
Dear Peter Ferola:
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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing