<SEC-DOCUMENT>0000059440-16-000106-index.html : 20160805
<SEC-HEADER>0000059440-16-000106.hdr.sgml : 20160805
<ACCEPTANCE-DATETIME>20160627120056
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000059440-16-000106
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VECTOR GROUP LTD
		CENTRAL INDEX KEY:			0000059440
		STANDARD INDUSTRIAL CLASSIFICATION:	CIGARETTES [2111]
		IRS NUMBER:				650949535
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4400 BISCAYNE BOULEVARD
		STREET 2:		10TH FLOOR
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33137
		BUSINESS PHONE:		3055798000

	MAIL ADDRESS:	
		STREET 1:		4400 BISCAYNE BOULEVARD
		STREET 2:		10TH FLOOR
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33137

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BROOKE GROUP LTD
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIGGETT GROUP INC
		DATE OF NAME CHANGE:	19900815

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIGGETT & MYERS INC
		DATE OF NAME CHANGE:	19760602
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>vgrlogo.gif
<TEXT>
Document 2 - file: vgrlogo.gif

</DOCUMENT>
</SEC-DOCUMENT>