CORRESP Filing
22nd Century Group, Inc.
Date: April 6, 2026 · CIK: 0001347858 · Accession: 0001493152-26-015265
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294792
Letter
22nd Century Group, Inc.
Farmington Road
Mocksville, NC 27028
(716) 270-1523
April 6, 2026
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
F Street, NE
Washington, DC 20549
Attn: Ms. Kristin Baldwin
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3 Filed March 31, 2026
File No. 333-294792
Acceleration Request
Requested Date: Friday, April 10, 2026
Requested Time: 12:00 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 12:00 p.m., Eastern Time, on Friday, April 10, 2026, 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.
Show Raw Text
CORRESP 1 filename1.htm 22nd Century Group, Inc. 321 Farmington Road Mocksville, NC 27028 (716) 270-1523 April 6, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attn: Ms. Kristin Baldwin Re: 22nd Century Group, Inc. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294792 Acceleration Request Requested Date: Friday, April 10, 2026 Requested Time: 12:00 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 12:00 p.m., Eastern Time, on Friday, April 10, 2026, 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