SEC Form 4

FORM 4		UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940	OMB APPROVAL OMB Number: 3235-0287 Estimated average burden hours per response: 0.5
	Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

1. Name and Address of Reporting Person* LEBOW BENNETT S (Last) (First) (Middle) C/O VECTOR GROUP LTD. 100 S.E. SECOND STREET; 32ND FLOOR (Street) MIAMI FL 33131 (City) (State) (Zip)	2. Issuer Name and Ticker or Trading Symbol VECTOR GROUP LTD [ VGR ]	5. Relationship of Reporting Person(s) to Issuer (Check all applicable) X Director X 10% Owner Officer (give title below) Other (specify below)
	3. Date of Earliest Transaction (Month/Day/Year) 03/30/2010
	4. If Amendment, Date of Original Filed (Month/Day/Year)	6. Individual or Joint/Group Filing (Check Applicable Line) X Form filed by One Reporting Person Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common Stock	03/30/2010		J(1)		1,050,000	A	$0.00(1)	1,050,000	D
Common Stock	03/30/2010		J(2)		300,000	D	$0.00(2)	5,716,064	I	By LeBow Gamma Limited Partnership(6)
Common Stock	03/30/2010		J(2)		300,000	A	$0.00(2)	300,000	I	By LeBow Alpha LLLP(7)
Common Stock	03/30/2010		J(3)		300,000	D	$0.00(3)	0	I	By LeBow Alpha LLLP(7)
Common Stock	03/30/2010		J(3)		300,000	A	$0.00(3)	1,350,000(4)	D
Common Stock								3,138,248(5)	I	By LeBow Epsilon 2001 Limited Partnership(8)

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. Represents a transfer from LeBow Family Irrevocable Trust (the "Trust") to Mr. LeBow. The beneficiaries of the Trust are the children and grandchildren of Mr. LeBow. Mr. LeBow does not possess beneficial ownership of the shares held by the Trust for the purpose of Section 16 of the Securities Exchange Act of 1934.

2. Represents a transfer from LeBow Gamma Limited Partnership to LeBow Alpha LLLP.

3. Represents a transfer from LeBow Alpha LLLP to Mr. LeBow.

4. Consists of 1,350,000 shares which Mr. LeBow transferred to LeBow Epsilon 2001 Limited Partnership on March 30, 2010. Following this transfer, Mr. LeBow directly beneficially owned zero shares of the issuer's common stock.

5. Includes: (i) 1,788,248 shares which LeBow Epsilon Investments Trust transferred to LeBow Epsilon 2001 Limited Partnership on March 30, 2010; and (ii) 1,350,000 shares which Mr. LeBow transferred to LeBow Epsilon 2001 Limited Partnership on March 30, 2010. Following the transfer of 1,788,248 shares from LeBow Epsilon Investments Trust to LeBow Epsilon 2001 Limited Partnership, LeBow Epsilon Investments Trust beneficially owned zero shares of the issuer's common stock.

6. LeBow Gamma Limited Partnership is a Delaware limited partnership. Bennett S. LeBow Revocable Trust is the sole stockholder of LeBow Holdings, Inc., a Nevada corporation, which is the sole stockholder of LeBow Gamma, Inc., a Nevada corporation, which is the general partner of LeBow Gamma Limited Partnership. Mr. LeBow is the sole trustee of Bennett S. LeBow Revocable Trust, a director and officer of LeBow Holdings, Inc. and a director and officer of LeBow Gamma, Inc.

7. LeBow Alpha LLLP is a Delaware limited liability limited partnership. LeBow Holdings, Inc. is the general partner of LeBow Alpha LLLP.

8. LeBow Epsilon 2001 Limited Partnership is a Delaware limited partnership. LeBow Epsilon 2001 LLC, a Delaware limited liability company, is the general partner of LeBow Epsilon 2001 Limited Partnership. Mr. LeBow is a manager and sole member of LeBow Epsilon 2001 LLC.

	/s/ Bennett S. LeBow	03/30/2010
	** Signature of Reporting Person	Date
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* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
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