Firm	Analyst
Dawson James Securities Inc.	Jim McIlree

22nd Century Group, Inc. is followed by the analysts listed above. Please note that any opinions, estimates or forecasts regarding 22nd Century Group, Inc.'s performance made by these analysts are theirs alone and do not represent opinions, forecasts or predictions of 22nd Century Group, Inc. or its management. 22nd Century Group, Inc. does not by its reference above or distribution imply its endorsement of or concurrence with such information, conclusions or recommendations.