Correspondence 0001104659-24-101887 from 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: Sept. 23, 2024 · CIK: 0001347858 · Accession: 0001104659-24-101887
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282157
Letter
22nd Century Group, Inc.
321 Farmington Road
Mocksville, NC 27028
(716) 270-1523
September 23, 2024
VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance
100 F Street, NE Washington, DC 20549
Attn: Jenny O’Shanick
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3
File No. 333-282157
Acceleration Request
Requested Date: Wednesday, September 25, 2024
Requested Time: 9:30 A.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 9:30 a.m., Eastern Time, on Wednesday, September 25, 2024, 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.
321 Farmington Road
Mocksville, NC 27028
(716) 270-1523
September 23, 2024
VIA EDGAR
Securities and Exchange Commission Division of Corporation
Finance
100 F Street, NE Washington, DC 20549
Attn:
Jenny O’Shanick
Re:
22nd Century Group, Inc.
Registration Statement on Form S-3
File No. 333-282157
Acceleration Request
Requested Date: Wednesday, September 25, 2024
Requested Time: 9:30 A.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 9:30
a.m., Eastern Time, on Wednesday, September 25, 2024, 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/ Jonathan P. Staffeldt
Jonathan P. Staffeldt
General Counsel
cc:
John J. Wolfel of Foley Lardner, LLP