SEC Comment Letter 0000000000-24-008995 to 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: Aug. 7, 2024 · CIK: 0001347858 · Accession: 0000000000-24-008995
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 024-12477
Letter
August 7, 2024 Lawrence Firestone Chief Executive Officer 22nd Century Group, Inc. 321 Farmington Road Mocksville, NC 27028 Re:22nd Century Group, Inc. Offering Statement on Form 1-A Filed August 2, 2024 File No. 024-12477 Dear Lawrence Firestone: This is to advise you that we do not intend to review your offering statement. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report. Please contact Patrick Fullem at 202-551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:John J. Wolfel
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August 7, 2024
Lawrence Firestone
Chief Executive Officer
22nd Century Group, Inc.
321 Farmington Road
Mocksville, NC 27028
Re:22nd Century Group, Inc.
Offering Statement on Form 1-A
Filed August 2, 2024
File No. 024-12477
Dear Lawrence Firestone:
This is to advise you that we do not intend to review your offering statement.
We will consider qualifying your offering statement at your request. If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
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. We also remind you that, following qualification of your Form 1-A, Rule 257 of
Regulation A requires you to file periodic and current reports, including a Form 1-K which will
be due within 120 calendar days after the end of the fiscal year covered by the report.
Please contact Patrick Fullem at 202-551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:John J. Wolfel