UPLOAD Filing
22nd Century Group, Inc.
Date: April 2, 2026 · CIK: 0001347858 · Accession: 0000000000-26-003365
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294792
Letter
Re: 22nd Century Group, Inc. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294792 Dear Lawrence Firestone:
April 2, 2026
Lawrence Firestone Chief Executive Officer 22nd Century Group, Inc. 321 Farmington Road Mocksville, NC 27028
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 Kristin Baldwin at 202-551-7172 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 2, 2026 Lawrence Firestone Chief Executive Officer 22nd Century Group, Inc. 321 Farmington Road Mocksville, NC 27028 Re: 22nd Century Group, Inc. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294792 Dear Lawrence 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 Kristin Baldwin at 202-551-7172 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>