September 20, 2024

Lawrence D. Firestone
Chief Executive Officer
22nd Century Group, Inc.
321 Farmington Rd
Mocksville, NC 27028

       Re: 22nd Century Group, Inc.
           Registration Statement on Form S-3
           Filed on September 16, 2024
           File No. 333-282157
Dear Lawrence D. Firestone:

       This is to advise you that we have not reviewed and will not review your 
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration. 
We remind you that
the company and its management are responsible for the accuracy and adequacy of 
their
disclosures, notwithstanding any review, comments, action or absence of action 
by the staff.

       Please contact Jenny O'Shanick at 202-551-8005 with any questions.



                                                           Sincerely,

                                                           Division of 
Corporation Finance
                                                           Office of 
Manufacturing
cc:   John J. Wolfel