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UPLOAD Filing

22nd Century Group, Inc.
Date: June 10, 2025 · CIK: 0001347858 · Accession: 0000000000-25-006091

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-36338

Date
June 10, 2025
Author
Finance
Form
UPLOAD
Company
22nd Century Group, Inc.

Letter

Re: 22nd Century Group, Inc. Preliminary Proxy Statement on Schedule 14A Filed May 22, 2025 File No. 001-36338 Dear Lawrence Firestone:

June 10, 2025

Lawrence Firestone Chief Executive Officer 22nd Century Group, Inc. 321 Farmington Road Mocksville, NC 27028

We have completed our review of your filing. 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.

Sincerely,
Division of Corporation
Finance
Office of Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 10, 2025

Lawrence Firestone
Chief Executive Officer
22nd Century Group, Inc.
321 Farmington Road
Mocksville, NC 27028

 Re: 22nd Century Group, Inc.
 Preliminary Proxy Statement on Schedule 14A
 Filed May 22, 2025
 File No. 001-36338
Dear Lawrence Firestone:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of Corporation
Finance
 Office of Manufacturing
</TEXT>
</DOCUMENT>