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Hip-hop mogul Russell Simmons announced that he was walking away from his clothing-and-music empire on Thursday as a second woman accused him of sexual assault.

Screenwriter Jenny Lumet, daughter of filmmaker Sidney Lumet, alleged in a column for The Hollywood Reporter that Simmons abducted her and forced her to have sex with him in 1991 when she was 24.

The Def Jam Recording c-founder, already facing a rape accusation from model Keri Claussen Khalighi, responded to Thursday’s bombshell by announcing he would “step aside” at his companies, which include clothing, media and philanthropic endeavors.

“As the corridors of power inevitably make way for a new generation, I don’t want to be a distraction, so I am removing myself from the businesses that I founded,” Simmons, 60, wrote in a statement, according to Deadline.

“The companies will now be run by a new and diverse generation of extraordinary executives who are moving the culture and consciousness forward.

“As for me, I will step aside and commit myself to continuing my personal growth, spiritual learning and above all to listening.”

Written as an open letter to Simmons, Lumet’s column details an encounter in which she claims the music honcho offered her ride home from Noho eatery Indochine, but told the driver to ignore her directions, locked the vehicle’s door and took her to his home instead.

She claims he forced himself on her in his building’s elevator and, once in his apartment, steered her to his bedroom.

“I was still hoping the Russell I knew would reappear, as I could not recognize the man moving me deeper into the apartment — the man who had said ‘No’ to his driver. Twice,” Lumet, now 50, writes.

“You moved me into a bedroom. I said, ‘Wait.’ You said nothing.”

Lumet describes Simmons penetrating her and claims she felt pressured when his lost his erection and became aggravated.

“I desperately wanted to keep the situation from escalating. I wanted you to feel that I was not going to be difficult. I wanted to stay as contained as I could,” she writes.

In his statement, Simmons professes “great anguish” over Lumet’s description of “our night together,” but says “her memory of that evening is very different from mine.”

Still, “it is now clear to me that her feelings of fear and intimidation are real,” he wrote. “While I have never been violent, I have been thoughtless and insensitive in some of my relationships over many decades and I sincerely and humbly apologize.”

The news comes on the heels of Khalighi’s Nov. 19 allegation that the hip-hop luminary and father of two raped her in 1991, when she was 17, with director-producer Brett Ratner looking on as she begged for help.

Ratner’s lawyer has said his client has “no recollection” of her asking for help. Simmons has claimed the sex was consensual.

Another woman, Tanya Reid, alleged to the Los Angeles Times last month that Simmons pressed her to have sex with him and Ratner when she was a hotel front-desk clerk in 1997.

Simmons said he had no recollection of any such conversation.

Simmons, now worth an estimated $300 million, founded the Def Jam label with producer Rick Rubin in 1983. It helped launch the careers of LL Cool J, Public Enemy, the Beastie Boys and Run-DMC, which included his brother Joseph “Rev. Run” Simmons.

He expanded into apparel with Phat Farm in 1992 and launched spin-offs, other clothing brands and a media company.