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Letter from Chief Executive Officer

Dear Colleague:

The Reynolds American Code of Conduct has been adopted to provide guidance and direction to all employees regarding their basic ethical and legal responsibilities in conducting business activities on behalf of Reynolds American Inc. and its subsidiaries.

Wherever we work within Reynolds American Inc. and any of its subsidiaries, we have an obligation to know and follow the Code of Conduct and to ensure that it is upheld.

Violations of the Code are taken seriously by the Company and are considered outside the scope of your employment. Therefore, you are encouraged to seek advice regarding any situation that you feel is ambiguous or about which you are uncomfortable in making a choice regarding proper business behavior.

Please be sure you understand the Code and its application to you before signing the certification of compliance at the back of the booklet. You may discuss any problems or questions you have with the person to whom you report.

Proper business conduct is vital to the integrity and well-being of our Company and its employees. Therefore, on an annual basis, employees will be required to verify and certify compliance with the Code of Conduct to assure it is being followed.

If you have any questions regarding the meaning or intent of any of the provisions of the Code or the application of any laws or regulations to the performance of your business activities on behalf of the Company, please contact the General Counsel of Reynolds American Inc.

Sincerely,

 

/s/
Susan M. Ivey
President and Chief Executive Officer
 
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