Correspondence 0001104659-23-038477 from 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: March 29, 2023 · CIK: 0001347858 · Accession: 0001104659-23-038477
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-270473
Letter
22nd Century Group, Inc.
500 Seneca Street, Suite 507
Buffalo, New York 14204
(716) 270-1523
March 29, 2023
VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance
100 F Street, NE Washington, DC 20549
Attn: Mr. Eranga Dias
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3 Filed March 10, 2023
File No. 333-270473
Acceleration Request
Requested Date: Friday, March 31, 2023
Requested Time: 4:30 P.M. Eastern time
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, 22nd Century Group, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 be accelerated so that such Registration Statement will become effective at 4:30 p.m., Eastern Time, on Friday, March 31, 2023, or as soon thereafter as practicable. The Company respectfully requests that you notify Mr. John Wolfel of Foley & Lardner, LLP of such effectiveness by a telephone call to (904) 359-8778.
Sincerely,
22ND
CENTURY GROUP, INC.
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22nd Century Group, Inc.
500 Seneca Street, Suite 507
Buffalo, New York 14204
(716) 270-1523
March 29, 2023
VIA EDGAR
Securities and Exchange Commission Division of Corporation
Finance
100 F Street, NE Washington, DC 20549
Attn: Mr. Eranga Dias
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3 Filed March 10, 2023
File No. 333-270473
Acceleration Request
Requested Date: Friday, March 31, 2023
Requested Time: 4:30 P.M. Eastern time
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under
the Securities Act of 1933, as amended, 22nd Century Group, Inc. (the “Company”) hereby requests that the effectiveness of
the above-referenced Registration Statement on Form S-3 be accelerated so that such Registration Statement will become effective at 4:30
p.m., Eastern Time, on Friday, March 31, 2023, or as soon thereafter as practicable. The Company respectfully requests that you notify
Mr. John Wolfel of Foley & Lardner, LLP of such effectiveness by a telephone call to (904) 359-8778.
Sincerely,
22ND
CENTURY GROUP, INC.
By:
/s/
Peter Ferola
Peter
Ferola
Chief
Legal Officer
cc: John J. Wolfel of Foley Lardner, LLP