Item 2.02 Disclosure of Results of Operations and Financial Condition

On May 7, 2020, 22nd Century Group, Inc. (the "Company") issued an earnings release for the three months ended March 31, 2020, which is attached as Exhibit 99.1.

The information in this item shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act"), or otherwise subject to the liabilities of Section 18, nor shall it be deemed incorporated by reference in any of the Company's filings under the Securities Act of 1933, as amended, or the Exchange Act, except to the extent, if any, expressly set forth by specific reference in such filing.

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