Form 8-K

8-K — 22nd Century Group, Inc.

Accession: 0001493152-26-020929

Filed: 2026-05-01

Period: 2026-05-01

CIK: 0001347858

SIC: 2111 (CIGARETTES)

Item: Entry into a Material Definitive Agreement

Item: Financial Statements and Exhibits

Documents

8-K — form8-k.htm (Primary)

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2026-05-01

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

WASHINGTON,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the

Securities

Exchange Act of 1934

Date

of Report (Date of earliest event reported): May 1, 2026

22nd

Century Group, Inc.

(Exact

Name of Registrant as Specified in Charter)

Nevada

001-36338

98-0468420

(State or Other Jurisdiction

of Incorporation)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

321

Farmington Road, Mocksville,

North Carolina

27028

(Address

of Principal Executive Office)

(Zip

Code)

Registrant’s

telephone number, including area code: (716)

270-1523

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions:

☐ Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

symbol

Name

of each exchange on which registered

Common

Stock, $0.00001 par value

XXII

NASDAQ

Capital Market

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405

of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company ☐

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item

1.01 Entry into a Material Definitive Agreement.

May 1, 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 $6,400,000 shares of the Company’s

common stock pursuant to its sales agreement (as amended, the “Sales Agreement”) with Needham & Company, LLC. As of the

date of the prospectus supplement, the Company had offered and sold $0 shares of the Company’s common stock during the prior 12

months. Thus, $6,400,000 is available to be sold pursuant to the prospectus supplement. The Company had 4,455,649 shares of common stock

outstanding as of May 1, 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.

Item

9.01(d): Financial Statements and Exhibits.

Exhibit

5.1

Opinion of Foley & Lardner LLP

Exhibit

23.1

Consent of Foley & Lardner LLP (included in Exhibit 5.1)

Exhibit

104

Cover

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SIGNATURES

Pursuant

to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by

the undersigned hereunto duly authorized.

22nd Century Group, Inc.

/s/ Lawrence Firestone

Date: May 1, 2026

Lawrence Firestone

Chief Executive Officer

EX-5.1

Filename: ex5-1.htm · Sequence: 2

Exhibit 5.1

ATTORNEYS

AT LAW

One

INDEPENDENT DRIVE

JACKSONVILLE,

FLORIDA 32202

904.359.2000

TEL

904.359.8700

FAX

www.foley.com

CLIENT/MATTER

NUMBER

045952-0305

May

1, 2026

22nd

Century Group, Inc.

321

Farmington Road

Mocksville,

North Carolina

Ladies

and Gentlemen:

have acted as counsel to 22nd Century Group, Inc., a Nevada corporation (the “Company”), in connection with the Company’s

issuance and sale, through or to Needham & Company, LLC (the “Sales Agent”), of up to $6,400,000 of shares of

the Company’s common stock, par value $0.00001 per share (the “Shares”), from time to time and at various prices

in an “at-the-market” offering pursuant to (i) that certain Sales Agreement, dated November 4, 2025 (the “Sales

Agreement”), by and between the Company and the Sales Agent, and (ii) the Company’s Registration Statement on Form S-3

(File No. 333-294792), filed with the Securities and Exchange Commission (the “Commission”) and declared effective

on April 10, 2026 (the “Registration Statement”), the base prospectus filed as part of the Registration Statement

(the “Base Prospectus”), and the final prospectus supplement dated April 10, 2026 and May 1, 2026 (together with the

Base Prospectus, the “Prospectus”).

connection with our representation, we have examined: (i) the Sales Agreement, (ii) the Registration Statement and the Prospectus, (iii)

the Amended and Restated Certificate of Incorporation of the Company, as amended, (iv) the Amended and Restated Bylaws of the Company,

as amended and (v) the proceedings and actions taken by the Board of Directors of the Company to authorize and approve the transactions

contemplated by the Sales Agreement and the execution and delivery of the Sales Agreement. We have also considered such matters of law

and of fact, including the examination of originals or copies, certified or otherwise identified to our satisfaction, of such records

and documents of the Company, certificates of officers, directors and representatives of the Company, certificates of public officials,

and such other documents as we have deemed appropriate as a basis for the opinions set forth below. In our examination of the above-referenced

documents, we have assumed all electronic and manual signatures on all documents reviewed by us (including, without limitation, signatures

delivered via electronic signature systems such as DocuSign, SecureDocs, or comparable electronic signature methods or systems) are genuine

signatures of the purported signatories, the authenticity of all documents, certificates, and instruments submitted to us as originals

and the conformity with the originals of all documents submitted to us as copies.

The

opinions expressed herein are limited in all respects to the federal laws of the United States of America and the applicable provisions

of Title 7 of the Nevada Revised Statutes, and no opinion is expressed with respect to the laws of any other jurisdiction or any effect

which such laws may have on the opinions expressed herein. This opinion is limited to the matters stated herein, and no opinion is implied

or may be inferred beyond the matters expressly stated herein.

AUSTIN

Boston

CHICAGO

dallas

DENVER

DETROIT

houston

JACKSONVILLE

LOS

ANGELES

MADISON

MEXICO

CITY

MIAMI

MILWAUKEE

NEW

YORK

ORLANDO

SACRAMENTO

SAN

DIEGO

SAN

FRANCISCO

SILICON

VALLEY

TALLAHASSEE

TAMPA

WASHINGTON,

D.C.

BRUSSELS

TOKYO

Based

upon, subject to and limited by the foregoing, we are of the opinion that, upon the issuance of the Shares pursuant to the terms of the

Sales Agreement and the receipt by the Company of the consideration for the Shares pursuant to the terms of the Sales Agreement, the

Shares will be validly issued, fully paid, and nonassessable.

This

opinion is issued as of the date hereof, and we assume no obligation to supplement this opinion if any applicable law changes after the

date hereof or if we become aware of any fact that might change the opinion expressed herein after the date hereof. This opinion is limited

to the matters set forth herein, and no other opinion should be inferred beyond the matters expressly stated.

consent to the filing of this opinion in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act

of 1933, as amended (the “Securities Act”), as Exhibit 5.1 to the Company’s Current Report on Form 8-K filed with the

Commission on the date hereof, to the incorporation by reference of this opinion into the Registration Statement and the Prospectus and

to the references to our firm therein. In giving our consent, we do not admit that we are “experts” within the meaning of

Section 11 of the Securities Act or within the category of persons whose consent is required by Section 7 of the Securities Act.

Very

truly yours,

/s/

Foley & Lardner LLP

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