# CORRESP — 22nd Century Group, Inc.  (XXII)  (CIK 0001347858)

> <strong>22nd Century Group, Inc.  (XXII)  (CIK 0001347858) → SEC staff</strong> · filed 2026-04-06 · ticker XXII · SIC 2111

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001493152-26-015265
- **Form:** CORRESP
- **Filer:** 22nd Century Group, Inc.  (XXII)  (CIK 0001347858)
- **CIK:** 0001347858
- **Ticker:** XXII
- **Filed:** 2026-04-06
- **SIC industry:** 2111
- **HQ:** Williamsville, IN

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1347858/000149315226015265/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1347858&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for 22nd Century Group, Inc.  (XXII)  (CIK 0001347858)

- UPLOAD — 2026-04-02 — /comment-letter/0000000000-26-003365

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, 22nd Century Group, Inc.  (XXII)  (CIK 0001347858) (CIK 0001347858), filed 2026-04-06, accession 0001493152-26-015265. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001493152-26-015265.

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