EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement Numbers 333-256616, 333-173166, 333-195380, 333-217771 and 333-231262 on Form S-8 and in Registration Statement Numbers 333-239981 and 333-267266 on Form S-3 of 22nd Century Group, Inc. of our report, dated March 9, 2023, appearing in this Annual Report on Form 10-K of 22^nd Century Group, Inc.

/s/ Freed Maxick CPAs, P.C.

Buffalo, NY

March 9, 2023