Correspondence 0001104659-23-050017 from 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: April 26, 2023 · CIK: 0001347858 · Accession: 0001104659-23-050017
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271217
Letter
22nd Century Group, Inc.
500 Seneca Street, Suite 507
Buffalo, NY 14204
April 26, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3
File Number 333-271217
Ladies and Gentlemen:
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 it will become effective at 4:00 p.m. Eastern time on April 27, 2023, or as soon thereafter as practicable.
Please telephone the undersigned at (561) 271-4047 or Flora R. Perez of Greenberg Traurig, P.A. at (954) 768-8210 if you have any questions with respect to the foregoing.
Very truly yours,
22ND CENTURY GROUP, INC.
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22nd Century Group,
Inc.
500 Seneca Street,
Suite 507
Buffalo, NY 14204
April 26, 2023
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: 22nd
Century Group, Inc.
Registration
Statement on Form S-3
File
Number 333-271217
Ladies and Gentlemen:
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 it will become effective at 4:00 p.m. Eastern time on April 27, 2023, or as soon thereafter as practicable.
Please
telephone the undersigned at (561) 271-4047 or Flora R. Perez of Greenberg Traurig, P.A. at (954) 768-8210 if you have any questions
with respect to the foregoing.
Very truly yours,
22ND CENTURY GROUP, INC.
By:
/s/ Peter Ferola
Name:
Peter Ferola
Title:
Chief Legal Officer