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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

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File numbers found in text: 333-221270

Date
November 21, 2017
Author
John T. Brodfuehrer
Form
CORRESP
Company
22nd Century Group, Inc. (XXII) (CIK 0001347858)

Letter

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.

Show Raw Text
CORRESP
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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