EXHIBIT 23.2

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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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We consent to the incorporation by reference in Registration Statement Numbers 333-289671, 333-284645, 333-280748, 333-274091, 333-256616, 333-231262, 333-217771 and 333-195380 on Form S-8 and in Registration Statement Numbers 333-288216, 333-287095, 333-284644, 333-282963, 333-279046, and 333-270473 on Form S-3 of 22nd Century Group, Inc. of our report, dated March 20, 2025 (which includes an explanatory paragraph relating to 22nd Century Group, Inc.’s ability to continue as a going concern), appearing in this Annual Report on Form 10-K of 22nd Century Group, Inc.

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