SEC Company Response from 22nd Century Group, Inc. (XXII) (CIK 0001347858) (XXII) — Nov 21, 2017
22nd Century Group, Inc. (XXII) (CIK 0001347858)
Date: Nov. 21, 2017 · CIK: 0001347858 · Accession: 0001144204-17-060313
AI Filing Summary & Sentiment
File numbers found in text: 333-221270
Show Raw Text
CORRESP
1
filename1.htm
22ND CENTURY GROUP, INC.
9530 Main Street
Clarence, New York 14031
November 21, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance – Mail Stop 3561
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Julie Griffith
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3 (Registration
No. 333-221270)
Ms. Griffith:
In accordance with Rules
460 and 461 under the Securities Act of 1933, as amended, the undersigned registrant, 22nd Century Group, Inc. (the “Registrant”),
hereby requests acceleration of effectiveness of its above-referenced Registration Statement to 12:00 p.m., eastern time, on November
28, 2017, or as soon as practicable thereafter.
Very truly yours,
22nd Century Group, Inc.
By:
/s/ John T. Brodfuehrer
John T. Brodfuehrer
Chief Financial Officer