Correspondence 0001104659-24-114682 from 22nd Century Group, Inc. (XXII)
22nd Century Group, Inc.
Date: Nov. 6, 2024 · CIK: 0001347858 · Accession: 0001104659-24-114682
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282963
Letter
22nd Century Group, Inc.
321 Farmington Road
Mocksville, NC 27028
(716) 270-1523
November 6, 2024
VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance
100 F Street, NE Washington, DC 20549
Attn: Mr. Patrick Fullem
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3
Filed November 1,
File No. 333-282963
Acceleration Request
Requested Date: Friday, November 8, 2024
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, November 8, 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
November 6, 2024
VIA EDGAR
Securities and Exchange Commission Division of Corporation
Finance
100 F Street, NE Washington, DC 20549
Attn: Mr. Patrick Fullem
Re:
22nd Century Group, Inc.
Registration Statement on Form S-3
Filed November 1,
2024
File No. 333-282963
Acceleration Request
Requested Date: Friday, November 8, 2024
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, November 8, 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