CONSENT OF INDEPENDENT REGISTERED PUBLIC
We consent to the incorporation by
reference in Registration Statement Numbers 333-173166, 333-195380, 333-217771, and 333-231262 on Form S-8 and in Registration
Statement Numbers 333-221270, 333-215391, and 333-199273 on Form S-3 of 22nd Century Group, Inc. of our report, dated March
11, 2020, relating to our audits of the consolidated financial statements and the effectiveness of internal controls
over financial reporting as of and for the years ended December 31, 2019, 2018, and 2017, appearing in this Annual Report on
Form 10-K of 22nd Century Group, Inc.
|/s/ Freed Maxick CPAs, P.C.
|March 11, 2020