Exhibit 107

 

Calculation of Filing Fee Tables 

Form S-3 

22ND CENTURY GROUP, INC. 

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered and Carry Forward Securities

 

Security Type  Security
Class Title
  Fee
Calculation
Rule
   Amount
Registered
   Proposed
Maximum
Offering
Price Per
Share
   Maximum
Aggregate
Offering
Price
   Fee Rate   Amount of
Registration
Fee
 
Equity  Common stock, par value $0.00001 per share   457(c)   26,032,708(1)  $1.34(2)  $34,883,829    0.0000927   $3,234 
Total Offering Amounts               $1.34                
Total Fee Previously Paid                                
Total Fee Offsets                                
Net Fee Due                              $3,234 

 

(1)          There are being registered hereunder 26,032,708 shares of our common stock, consisting of outstanding shares of common stock or shares of common stock issuable upon exercise of warrants in each instance to be offered by certain selling stockholders named herein. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers such an indeterminate amount of shares of common stock as may become issuable to prevent dilution resulting from stock splits, stock dividends and similar events.

 

(2)            The proposed maximum offering price per share is estimated solely for purposes of calculating the registration fee according to Rule 457(c) under the Securities Act based on the average of the high and low prices of the registrant’s common stock quoted on The Nasdaq Capital Market on August 31, 2022.