Item 8.01. Other Events.
On August 27, 2009, Vector Group Ltd. (the "Company") announced that its previously announced offering of $60 million aggregate principal amount of 11% Senior Secured Notes due 2015 (the "Notes") was upsized to $85 million aggregate principal amount of Notes and priced at 94% of the face value. The Notes will be fully and unconditionally guaranteed on a joint and several basis by all of the wholly-owned domestic subsidiaries of the Company that are engaged in the conduct of the Company's cigarette businesses. The offering is expected to close on September 1, 2009 subject to customary conditions. The Company intends to use the net proceeds of the issuance for general corporate purposes.
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 dated August 27, 2009

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