Material Event (Form 8-K)

Item 8.01 Other Events.

On October 23, 2026, 22nd Century Group, Inc. (the "Company") filed with the Securities and Exchange Commission a prospectus supplement to its Registration Statement on Form S-3 (Registration No. 333-294792) permitting the Company to sell up to $18,800,000 shares of the Company's common stock in its at-the-market offering pursuant to its sales agreement (as amended, the "Sales Agreement") with Needham & Company, LLC. During October 2026, the Company sold 15,785,757 shares of common stock raising total gross proceeds of approximately $4.7 million pursuant to the Sales Agreement. The Company had 19,202,198 shares of common stock outstanding as of October 23, 2026. This Current Report shall not constitute an offer to sell or the solicitation of an offer to buy nor shall there be any sale of shares of the Company's common stock in any state in which such offer, solicitation or sale would be unlawful prior to registration or qualification under the securities laws of any such state.