Liggett Group, formerly known as Liggett & Myers Tobacco Company, is the fourth largest tobacco company in the United States. As of 2014, Liggett Group was the fourth largest American tobacco company by gross revenue, though it was considerably smaller than the top three. Its headquarters are located in Durham, North Carolina, though its manufacturing facility is 30 miles to the west in Mebane, North Carolina. The company is a subsidiary of holding company Vector Group.

Durham is a city in the U.S. state of North Carolina and the county seat of Durham County. Small portions of the city limits extend into Orange County and Wake County. With a population of 283,506 in the 2020 census, Durham is the 4th-most populous city in North Carolina, and the 71st-most populous city in the United States. The city is located in the east-central part of the Piedmont region along the Eno River. Durham is the core of the four-county Durham-Chapel Hill, NC Metropolitan Statistical Area, which had an estimated population of 608,879 in 2023. The Office of Management and Budget also includes Durham as a part of the Raleigh-Durham-Cary, NC Combined Statistical Area, commonly known as the Research Triangle, which had an estimated population of 2,368,947 in 2023.