POWER OF ATTORNEY

Know all by these presents, that, for good and valuable consideration, the
sufficiency and receipt of which are hereby acknowledged, the undersigned
hereby constitutes and appoints Peter Ferola, Michael B. Kirwan and
John J. Wolfel, each or either of them, the undersigned?s true and
lawful attorney-in-fact to:

1. prepare, execute in the name of the undersigned, and submit to the U.S.
Securities and Exchange Commission ("SEC") a Form ID, including amendments
thereto, and any other documents necessary or appropriate to obtain codes and
passwords enabling the undersigned to make electronic filings with the SEC;

2. execute for and on behalf of the undersigned (in accordance with Section
16(a) of the Securities Exchange Act of 1934, as amended, and the rules
thereunder (the "Exchange Act")), in the undersigned's capacity as an officer
and/or director of 22nd Century Group, Inc. (the "Company"), any and all
Forms 3, 4 and/or 5, and any amendments thereto, that are necessary or
advisable for the undersigned to file under Section 16(a) (such forms along
with the Form ID are collectively, "Documents");

3. do and perform any and all acts for and on behalf of the undersigned that
may be necessary or desirable to complete and execute any such Documents and
timely file such Documents with the United States Securities and Exchange
Commission and any stock exchange or similar authority; and

4. take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be of benefit to,
in the best interest of, or legally required by, the undersigned, it being
understood that the Documents executed by such attorney-in-fact on behalf of
the undersigned pursuant to this Power of Attorney shall be in such form and
shall contain such terms and conditions as such attorney-in-fact may approve in
such attorney-in-fact's discretion.

The undersigned hereby grants to such attorney-in-fact full power and authority
to do and perform any and every act and thing whatsoever requisite, necessary
or proper to be done in the exercise of any of the rights and powers herein
granted, as fully to all intents and purposes as the undersigned might or could
do if personally present, with full power of substitution or revocation, hereby
ratifying and confirming all that such attorney-in-fact (or such attorney-in-
fact's substitute or substitutes) shall lawfully do or cause to be done by
virtue of this power of attorney and the rights and powers herein granted. The
undersigned acknowledges that such attorney-in-fact, in serving in such
capacity at the request of the undersigned, is not assuming, nor is such
attorney-in-fact's substitute or substitutes assuming, any of the undersigned's
responsibilities to comply with the Exchange Act. The undersigned agrees to
defend and hold harmless such attorney-in-fact (and such attorney-in-fact's
substitute or substitutes) from and against any and all loss, damage or
liability that such attorney-in-fact may sustain as a result of any action
taken in good faith hereunder.

This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Documents with respect to the
undersigned's holdings of and transactions in securities issued by the Company,
unless earlier revoked by the undersigned in a signed writing delivered to the
foregoing attorney-in-fact.

IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be
executed as of this 12th day of November, 2022.
/s/ John J. Miller
Signature Name: John J. Miller