Attached files
EXHIBIT
16.1
January
27, 2011
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Ladies
and Gentlemen:
We
have read Item 4.01 of Form 8-K dated January 25, 2011 of 22nd
Century Group, Inc. (the “Registrant”), and agree with
such statements contained therein as they pertain to our
firm.
We
have no basis to agree or disagree with other statements of the Registrant
contained therein.
Sincerely,
Child,
Van Wagoner & Bradshaw, PLLC
Salt
Lake City, Utah
January
27, 2011
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