Attached files

file filename
8-K - 22nd Century Group, Inc.v209313_8k.htm
EX-2.1 - 22nd Century Group, Inc.v209313_ex2-1.htm
EX-2.2 - 22nd Century Group, Inc.v209313_ex2-2.htm
EX-10.3 - 22nd Century Group, Inc.v209313_ex10-3.htm
EX-10.6 - 22nd Century Group, Inc.v209313_ex10-6.htm
EX-10.4 - 22nd Century Group, Inc.v209313_ex10-4.htm
EX-10.5 - 22nd Century Group, Inc.v209313_ex10-5.htm
EX-10.8 - 22nd Century Group, Inc.v209313_ex10-8.htm
EX-99.2 - 22nd Century Group, Inc.v209313_ex99-2.htm
EX-99.3 - 22nd Century Group, Inc.v209313_ex99-3.htm
EX-99.1 - 22nd Century Group, Inc.v209313_ex99-1.htm
EX-10.2 - 22nd Century Group, Inc.v209313_ex10-2.htm
EX-17.1 - 22nd Century Group, Inc.v209313_ex17-1.htm
EX-10.9 - 22nd Century Group, Inc.v209313_ex10-9.htm
EX-10.7 - 22nd Century Group, Inc.v209313_ex10-7.htm
EX-10.16 - 22nd Century Group, Inc.v209313_ex10-16.htm
EX-10.18 - 22nd Century Group, Inc.v209313_ex10-18.htm
EX-10.12 - 22nd Century Group, Inc.v209313_ex10-12.htm
EX-10.13 - 22nd Century Group, Inc.v209313_ex10-13.htm
EX-10.10 - 22nd Century Group, Inc.v209313_ex10-10.htm
EX-10.11 - 22nd Century Group, Inc.v209313_ex10-11.htm
EX-10.17 - 22nd Century Group, Inc.v209313_ex10-17.htm
EX-10.14 - 22nd Century Group, Inc.v209313_ex10-14.htm
EX-10.15 - 22nd Century Group, Inc.v209313_ex10-15.htm

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