Item 8.01. Other events

On August 27, 2009, Vector Group Ltd. (the "Company") issued a press release, attached hereto as Exhibit 99.1, announcing that it is offering $60 million aggregate principal amount of 11% Senior Secured Notes due 2015 (the "Notes") to qualified institutional buyers in accordance with Rule 144A under the Securities Act of 1933, as amended (the "Securities Act"), to persons outside of the United States in compliance with Regulation S under the Securities Act and to a limited number of other institutional accredited investors within the meaning of Rule 501(a)(1), (2), (3) or (7) of the Securities Act. The Company expects the Notes to be issued at a discount to par.
The full text of the press release issued in connection with the announcement is attached as Exhibit 99.1 to this Current Report on Form 8-K.

Item 9.01. Financial Statements and Exhibit

(c) Exhibit.

Exhibit No. Exhibit

99.1 Press Release issued August 27, 2009

-2-

---