SEC Comment Letter 0000000000-24-010682 to 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: Sept. 20, 2024 · CIK: 0001347858 · Accession: 0000000000-24-010682
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282157
Letter
September 20, 2024 Lawrence D. Firestone Chief Executive Officer 22nd Century Group, Inc. 321 Farmington Rd Mocksville, NC 27028 Re:22nd Century Group, Inc. Registration Statement on Form S-3 Filed on September 16, 2024 File No. 333-282157 Dear Lawrence D. Firestone: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:John J. Wolfel
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September 20, 2024
Lawrence D. Firestone
Chief Executive Officer
22nd Century Group, Inc.
321 Farmington Rd
Mocksville, NC 27028
Re:22nd Century Group, Inc.
Registration Statement on Form S-3
Filed on September 16, 2024
File No. 333-282157
Dear Lawrence D. Firestone:
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:John J. Wolfel