Correspondence 0001104659-24-087372 from 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: Aug. 8, 2024 · CIK: 0001347858 · Accession: 0001104659-24-087372
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 024-12477
Letter
VIA EDGAR Office of Manufacturing Division of Corporation Finance Securities and Exchange Commission Attention: Patrick Fullem Re: 22nd Century Group, Inc. (the “Company”) Offering Statement on Form 1-A Filed August 2, 2024 (the “Offering Statement”) Commission File No. 024-12477
Dear Mr. Fullem:
On behalf of the Company, I respectfully request that the qualification date of the Offering Statement be accelerated and that the Offering Statement be declared qualified August 13, 2024, at 4:30 p.m. EST, or as soon thereafter as is reasonably practicable.
In making this request, the Company acknowledges the following:
· should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure in the filing; and
· the Company may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
/s/ Lawrence D. Firestone
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22nd Century Group, Inc.
321 Farmington Rd
Mocksville, NC 27028
August 8, 2024
VIA EDGAR
Office of Manufacturing
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Patrick Fullem
Re: 22nd Century Group, Inc. (the “Company”)
Offering Statement on Form 1-A
Filed August 2, 2024 (the “Offering Statement”)
Commission File No. 024-12477
Dear Mr. Fullem:
On behalf of the Company, I respectfully request that the qualification
date of the Offering Statement be accelerated and that the Offering Statement be declared qualified August 13, 2024, at 4:30 p.m. EST,
or as soon thereafter as is reasonably practicable.
In making this request, the Company acknowledges the following:
· should the Securities and Exchange Commission (the “Commission”)
or the Staff, acting pursuant to delegated authority, declare the filing qualified, it does not foreclose the Commission from taking any
action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority,
to declare the filing qualified does not relieve the Company from its full responsibility for the adequacy and accuracy of disclosure
in the filing; and
· the Company may not assert staff comments and/or qualification as a defense
in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
Very truly yours,
/s/ Lawrence D. Firestone
Lawrence D. Firestone
Chief Executive Officer
22nd Century Group, Inc.