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S-8 S-8 EX-FILING FEES 0001347858 22nd Century Group, Inc. N/A Fees to be Paid 0001347858 2026-03-27 2026-03-27 0001347858 1 2026-03-27 2026-03-27 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

22nd Century Group, Inc.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, $0.00001 par value per share Other 3,521,325 $ 3.58 $ 12,606,343.50 0.0001381 $ 1,740.94

Total Offering Amounts:

$ 12,606,343.50

$ 1,740.94

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 1,740.94

Offering Note

1

Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 (this "Registration Statement") shall also cover any additional shares of 22nd Century Group, Inc.'s (the "Registrant") common stock, par value of $0.00001 per share ("Common Stock") that become issuable under the Registrant's Amended and Restated 2021 Omnibus Incentive Plan, as amended (the "Plan"), by reason of any stock dividend, stock split, reverse stock split, recapitalization, reclassification, merger, split-up, reorganization, consolidation or other similar transaction effected without the Registrant's receipt of consideration, which results in an increase in the number of shares of outstanding Common Stock. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and (h) of the Securities Act of 1933, as amended, based upon the average of the high and low prices of Common Stock as reported on the Nasdaq Capital Market on March 23, 2026. Represents 3,521,325 additional shares of Common Stock that were authorized for issuance under the Plan as a result of the 1-for-15 reverse stock split effected January 26, 2026.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources