CORRESP Filing
22nd Century Group, Inc.
Date: June 25, 2025 · CIK: 0001347858 · Accession: 0001641172-25-016451
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288216
Letter
22nd Century Group, Inc.
Farmington Road
Mocksville, NC 27028
(336) 940-3769
June 25, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
F Street, NE Washington, DC 20549
Attn: Bradley Ecker
Re: 22nd Century Group, Inc.
Registration Statement on Form S-3
File No. 333-288216
Acceleration Request
Requested Date: Monday, June 30, 2025
Requested Time: 4:00 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 4:00 p.m., Eastern Time, on Monday, June 30, 2025, 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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CORRESP 1 filename1.htm 22nd Century Group, Inc. 321 Farmington Road Mocksville, NC 27028 (336) 940-3769 June 25, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attn: Bradley Ecker Re: 22nd Century Group, Inc. Registration Statement on Form S-3 File No. 333-288216 Acceleration Request Requested Date: Monday, June 30, 2025 Requested Time: 4:00 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 4:00 p.m., Eastern Time, on Monday, June 30, 2025, 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/ Daniel A. Otto Daniel A. Otto Chief Financial Officer cc: John J. Wolfel of Foley Lardner, LLP