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gilbe

03/22/17 1:38 PM

#34599 RE: Reeves #34596

This looks like it's related to patents based on the dates. Nothing immediate.


22nd Century Group, Inc. submitted an application under Rule 24b-2 requesting confidential treatment for information it excluded from the Exhibits to a Form 10-K filed on March 8, 2017. Based on representations by 22nd Century Group, Inc. that this information qualifies as confidential commercial or financial information under the Freedom of Information Act, 5 U.S.C. 552(b)(4), the Division of Corporation Finance has determined not to publicly disclose it. Accordingly, excluded information from the following exhibit(s) will not be released to the public for the time period(s) specified:

Exhibit 10.16 through December 31, 2019
Exhibit 10.17 through December 14, 2026