0001347858 2026-08-14 2026-08-14 0001347858 1 2026-08-14 2026-08-14 iso4217:USD pure shares S-8 S-8 EX-FILING FEES 0001347858 22nd Century Group, Inc. N/A false S-8 22nd Century Group, Inc. Equity Common Stock, $0.00001 par value per share true 3584215 4.11 14731123.65 0.0001381 2034.37 14731123.65 2034.37 0.00 2034.37 Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 (this "Registration Statement") shall also cover any additional shares of 22nd Century Group, Inc.'s (the "Registrant") common stock, par value of $0.00001 per share ("Common Stock") that become issuable under the Registrant's Amended and Restated 2021 Omnibus Incentive Plan, as amended (the "Plan"), by reason of any stock dividend, stock split, reverse stock split, recapitalization, reclassification, merger, split-up, reorganization, consolidation or other similar transaction effected without the Registrant's receipt of consideration, which results in an increase in the number of shares of outstanding Common Stock. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and (h) of the Securities Act of 1933, as amended, based upon the average of the high and low prices of Common Stock as reported on the Nasdaq Capital Market on August 13, 2026. Represents 3,584,215 additional shares of Common Stock that were authorized for issuance under the Plan as a result of the 1-for-20 reverse stock split effected June 12, 2026.