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January 13, 2012
Mr. Doug Jones
Securities and Exchange Commission
100 F Street NE
Mail Stop 3561
Washington, DC 27549
Dear Mr. Jones:
This letter confirms our conversation today (January 13, 2012) that Vector Group Ltd. has been granted an extension until February 8, 2012 to file a response to the Commission's letter dated December 15, 2011.
Thank you for your kind assistance with this matter. Please call me at 305-579-8000 with any questions.
Very truly yours,
/s/ J. Bryant Kirkland III
J. Bryant Kirkland III