UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	April 12, 2011 9:00 A.M.

Form:	S-4
CIK: 0000059440 Company Name: VECTOR GROUP LTD File Number: 333-173300
CIK: 0001429709 Company Name: 100 Maple LLC File Number: 333-173300-12
CIK: 0001429611 Company Name: Eve Holdings Inc. File Number: 333-173300-11
CIK: 0001429708 Company Name: Liggett & Myers Holdings Inc. File Number: 333-173300-10
CIK: 0001429780 Company Name: Liggett & Myers Inc File Number: 333-173300-09
CIK: 0001429707 Company Name: Liggett Group LLC File Number: 333-173300-08
CIK: 0001429766 Company Name: Liggett Vector Brands LLC File Number: 333-173300-07
CIK: 0001429790 Company Name: V.T. Aviation LLC File Number: 333-173300-06
CIK: 0001429763 Company Name: Vector Research LLC File Number: 333-173300-05
CIK: 0001429785 Company Name: Vector Tobacco Inc. File Number: 333-173300-04
CIK: 0001429782 Company Name: VGR Aviation LLC File Number: 333-173300-03
CIK: 0001429783 Company Name: VGR Holding LLC File Number: 333-173300-02
CIK: 0001517350 Company Name: Accommodations Acquisition Corp File Number: 333-173300-01