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<TITLE>FORM S-8</TITLE>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As filed with the Securities and Exchange Commission on May&nbsp;6, 2009.</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 2pt">Registration No. ___________
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>






<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
Under The Securities Act of 1933</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>REYNOLDS AMERICAN INC.</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 1pt">(Exact Name of Registrant as Specified in Its Charter)
</DIV>

<DIV align="center">
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    <TD align="center" valign="top"><B>North Carolina</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>20-0546644</B></TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or Other Jurisdiction
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer Identification No.)</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">of Incorporation or Organization)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>401 North Main Street<BR>
Winston-Salem, NC 27101</B><BR>
(Address of Principal Executive Offices) (Zip Code)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Reynolds American Inc.<BR>
2009 Omnibus Incentive Compensation Plan</B><BR>
(Full Title of the Plan)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>McDara P. Folan, III<BR>
Senior Vice President, Deputy General Counsel and Secretary<BR>
Reynolds American Inc.<BR>
401 North Main Street<BR>
Winston-Salem, NC 27101<BR>
(336)&nbsp;741-2000</B><BR>
(Name, Address, and Telephone Number, Including Area Code, of Agent For Service)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large accelerated
filer,&#148; &#147;accelerated filer&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the Exchange Act.
</DIV>

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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Large accelerated filer <FONT style="font-family: Wingdings">&#254;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Accelerated filer <FONT style="font-family: Wingdings">&#168;</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Non-accelerated filer <FONT style="font-family: Wingdings">&#168;</FONT> (Do not check if a smaller reporting company)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Smaller reporting company <FONT style="font-family: Wingdings">&#168;</FONT></TD>
</TR>
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</TABLE>
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<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>CALCULATION
OF REGISTRATION FEE</B>
</DIV>

<DIV align="center">
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<TD align="left" valign="top" style="border-top: 2px solid #000000">&nbsp;<BR>&nbsp;<BR>Title of Securities to<BR>
be Registered
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 2px solid #000000">Proposed Maximum<BR>
Amount to be<BR>
Registered <SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP>
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 2px solid #000000">Proposed Maximum<BR>
Offering Price<BR>
Per Share <SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP>
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="left" valign="top" style="border-top: 2px solid #000000">&nbsp;<BR>Aggregate<BR>Offering<BR>
Price <SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP>
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="left" valign="top" style="border-top: 2px solid #000000">&nbsp;<BR>Amount of<BR>
Registration<BR>Fee</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="left" valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:15px; text-indent:-15px">Shares
of Common Stock, par value $0.0001 per share (3)</DIV>
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" valign="bottom" style="border-top: 2px solid #000000">19,000,000
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>

<TD align="left" valign="bottom" style="border-top: 2px solid #000000">$38.105
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" valign="bottom" style="border-top: 2px solid #000000">$723,995,000.00
</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="left" valign="bottom" style="border-top: 2px solid #000000">$40,398.92</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="15" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Pursuant to Rule&nbsp;416 of the Securities Act of 1933, referred to as the Securities Act, this
registration statement also covers such additional shares of Common Stock, par value $0.0001
per share, referred to as the Common Shares, of Reynolds American Inc., referred to as the
Registrant or RAI, as may become issuable pursuant to the anti-dilution provisions of the
Registrant&#146;s 2009 Omnibus Incentive Compensation Plan, referred to as the Plan.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for calculating the amount of the registration fee, pursuant to paragraphs
(c)&nbsp;and (h)&nbsp;of Rule&nbsp;457 of the General Rules and Regulations under the Securities Act, on the
basis of the average of the high and low sale prices of such securities on the New York Stock
Exchange on May&nbsp;1, 2009, within five business days prior to filing.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>One right (each, referred to as a Right) to purchase Series&nbsp;A Junior Participating Preferred
Stock, par value $0.01 per share, of the Registrant will be issued with each Common Share.
The terms of the Rights are described in the Registrant&#146;s Amendment No.&nbsp;4 to its Registration
Statement on Form S-4 (File No.&nbsp;333-11972), filed on June&nbsp;23, 2004.</TD>
</TR>

</TABLE>
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<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





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<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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<TR><TD colspan="9"><A HREF="#000">PART II<BR> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption from Registration Claimed.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings.</A></TD></TR>
<TR><TD colspan="9"><A HREF="g18918exv5.htm">EX-5</A></TD></TR>
<TR><TD colspan="9"><A HREF="g18918exv23w1.htm">EX-23.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="g18918exv24.htm">EX-24</A></TD></TR>
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<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</DIV>

<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference." -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents have been filed by the Registrant, with the Securities and Exchange
Commission, referred to as the Commission, and are incorporated herein by reference:
</DIV>

<DIV style="margin-top: 6pt">
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Annual Report on Form 10-K for the year ended December&nbsp;31,
2008;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Quarterly Report on Form 10-Q for the quarter ended March&nbsp;31,
2009;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Current Reports on Form 8-K, filed on January&nbsp;7, 2009,
February&nbsp;9, 2009 and March&nbsp;2, 2009;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Common Shares contained in the Registrant&#146;s Amendment
No.&nbsp;4 to its Registration Statement on Form S-4 (File No.&nbsp;333-11972), filed on June&nbsp;23,
2004; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Rights contained in the Registrant&#146;s Amendment No.&nbsp;4 to
its Registration Statement on Form S-4 (File No.&nbsp;333-11972), filed on June&nbsp;23, 2004.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Registrant with the Commission pursuant to Sections&nbsp;13(a), 13(c),
14 and 15(d) of the Securities Exchange Act of 1934, referred to as the Exchange Act, subsequent to
the date of this registration statement and prior to the filing of a post-effective amendment that
indicates that all securities offered have been sold or which deregisters all securities then
remaining unsold, will be deemed to be incorporated by reference in this registration statement and
to be part hereof from the date of filing of such documents. Any statement contained in any
document incorporated or deemed to be incorporated by reference herein will be deemed to be
modified or superseded for purposes of this registration statement to the extent that a statement
contained herein or in any other subsequently filed document which also is or is deemed to be
incorporated by reference herein modifies or supersedes such statement. Any such statement so
modified or superseded will not be deemed, except as modified or superseded, to constitute a part
of this registration statement.
</DIV>
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<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;4. Description of Securities.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
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<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>
<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers." -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;55-2-02 of the North Carolina Business Corporation Act, referred to as the NCBCA,
enables a corporation in its articles of incorporation to eliminate or limit, with certain
exceptions, the personal liability of directors for monetary damages for breach of their duties as
directors. No such provision is effective to eliminate or limit a director&#146;s liability for: (i)
acts or omissions that the director at the time of the breach knew or believed to be clearly in
conflict with the best interests of the corporation; (ii)&nbsp;improper distributions as described in
Section&nbsp;55-8-33 of the NCBCA; (iii)&nbsp;any transaction from which the director derived an improper
personal benefit; or (iv)&nbsp;acts or omissions occurring prior to the date the exculpatory provision
became effective. Article&nbsp;Nine of RAI&#146;s amended
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">and restated articles of incorporation, as amended, referred to as the articles of
incorporation, provides that, to the fullest extent permitted by the NCBCA, no person who is
serving or who has served as a director of the corporation shall be personally liable to the
corporation or any of its shareholders for monetary damages for breach of duty as a director.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections&nbsp;55-8-50 through 55-8-58 of the NCBCA permit a corporation to indemnify its directors,
officers, employees or agents under either or both a statutory or nonstatutory scheme of
indemnification. Under the statutory scheme, a corporation may, with certain exceptions, indemnify
a director, officer, employee or agent of the corporation who was, is, or is threatened to be made,
a party to any threatened, pending or completed legal action, suit or proceeding, whether civil,
criminal, administrative, or investigative, whether formal or informal, because such person was or
is a director, officer, agent or employee of the corporation, or was or is serving at the request
of such corporation as a director, officer, employee or agent of another corporation or enterprise.
This indemnity may include the obligation to pay any judgment, settlement, penalty, fine
(including an excise tax assessed with respect to an employee benefit plan) or reasonable expenses
incurred in connection with a proceeding (including counsel fees), but no such indemnification may
be granted unless such director, officer, employee or agent (i)&nbsp;conducted himself in good faith,
(ii)&nbsp;reasonably believed (a)&nbsp;that any action taken in his official capacity with the corporation
was in the best interests of the corporation or (b)&nbsp;that in all other cases his conduct was not
opposed to the corporation&#146;s best interests, and (iii)&nbsp;in the case of any criminal proceeding, had
no reasonable cause to believe his conduct was unlawful. Whether a director has met the requisite
standard of conduct for the type of indemnification set forth above is determined by the board of
directors, a committee of directors, special legal counsel or the shareholders in accordance with
Section&nbsp;55-8-55 of the NCBCA. A corporation may not indemnify a director under the statutory
scheme in connection with a proceeding by or in the right of the corporation in which a director
was adjudged liable to the corporation or in connection with any other proceeding in which a
director was adjudged liable on the basis of having received an improper personal benefit. Section
55-8-53 of the NCBCA also permits a corporation to advance expenses incurred by a director,
officer, employee or agent, subject to certain conditions.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition to, and notwithstanding the conditions of and limitations on, the indemnification
described above under the statutory scheme, Section&nbsp;55-8-57 of the NCBCA permits a corporation, in
its articles of incorporation or bylaws or by contract or resolution, to indemnify, or agree to
indemnify, its directors, officers, employees or agents against liability and expenses (including
attorneys&#146; fees) in any proceeding (including proceedings brought by or on behalf of the
corporation) arising out of their status as such or their activities in such capacities, except for
any liabilities or expenses incurred on account of activities that were, at the time taken, known
or believed by the person to be clearly in conflict with the best interests of the corporation.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;Nine of RAI&#146;s articles of incorporation provides that RAI will indemnify to the
fullest extent permitted by the NCBCA any person who was or is a director or officer of RAI who was
or is made a party or is threatened to be made a party to or is otherwise involved in any
proceeding, whether civil, criminal, administrative or investigative, whether formal or informal,
because such person was or is a director or officer of RAI or, while an RAI director or officer, is
or was serving at the request of RAI as a director, officer, partner, trustee, employee or agent of
any other enterprise. The articles of incorporation of RAI provide for indemnification of the
officers and directors of RAI to the full extent permitted by applicable law. In addition, RAI&#146;s
amended and restated bylaws, referred to as the bylaws, provide that a director or officer claiming
indemnification may bring suit against RAI to recover the amount of such a claim and, if
successful, shall be entitled to payment of expenses by RAI under certain circumstances. Finally,
RAI has entered into separate indemnification agreements with certain directors and officers
granting such persons the maximum indemnification permitted by Section&nbsp;55-8-57 of the NCBCA;
provided, however, that no indemnification will be provided for any loss that is determined in a
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">final judicial determination (as to which all rights of appeal therefrom have been exhausted
or lapsed) to have resulted from knowing misconduct by such person from which such person derived a
direct, improper personal benefit.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because of indemnification obligations that may be contained in RAI&#146;s articles of
incorporation, bylaws or in various agreements entered into by RAI in the future, RAI may indemnify
its directors, officers, employees and agents in accordance with either the statutory or
nonstatutory standard.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections&nbsp;55-8-52 and 55-8-56 of the NCBCA require a corporation, unless its articles of
incorporation provide otherwise, to indemnify a director or officer who has been wholly successful,
on the merits or otherwise, in the defense of any proceeding to which such director or officer was
made a party because he was or is a director or officer of the corporation against reasonable
expenses actually incurred by the director or officer in connection with the proceeding. Unless
prohibited by the articles of incorporation, a director or officer also may make application and
obtain court-ordered indemnification if the court determines that such director or officer is
fairly and reasonably entitled to such indemnification as provided in Sections&nbsp;55-8-54 and 55-8-56
of the NCBCA.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally, Section&nbsp;55-8-57 of the NCBCA and RAI&#146;s articles of incorporation authorize the
corporation to purchase and maintain insurance on behalf of an individual who was or is a director,
officer, employee or agent of the corporation against certain liabilities incurred by such a
person, whether or not the corporation is otherwise authorized by the NCBCA to indemnify that
person. As part of the business combination between R. J. Reynolds Tobacco Company and Brown &#038;
Williamson Tobacco Corporation and the formation of RAI as a public company, referred to as the
combination transactions, which were completed on July&nbsp;30, 2004, RAI agreed to maintain, for a
period of six years following the completion of the combination transactions, the current policies
of directors&#146; and officers&#146; liability insurance maintained by R.J. Reynolds Tobacco Holdings, Inc.,
referred to as RJR, or policies of at least the same coverage and amounts containing terms and
conditions which are, in the aggregate, no less advantageous to the insured, with respect to claims
arising from facts or events that occurred on or before the completion of the combination
transactions. In no event will RAI be required to spend in any one year an amount more than 200%
of the annual premiums paid by RJR as of July&nbsp;31, 2004 for such insurance, and if the annual
premiums of such insurance coverage exceed this amount, RAI will be obligated to obtain a policy
with the greatest coverage available for a cost not exceeding such amount.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RAI has entered into separate indemnification agreements with certain directors and officers
that require RAI to maintain, for so long as such person could be subject to claims based upon such
person&#146;s status as a director or officer of RAI, directors&#146; and officers&#146; liability insurance that
is comparable in scope and amount to RJR&#146;s former policies of insurance. In no event will RAI be
required to spend in any one year an amount more than 200% of the annual premiums paid by RAI or
RJR, as the case may be, five years prior to the then-existing policy period; provided, however,
that RAI will use commercially reasonable efforts to obtain and maintain policies of insurance with
coverage having features as similar as reasonably practical to the features of the prior policies.
</DIV>
<!-- link2 "Item&nbsp;7. Exemption from Registration Claimed." -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link2 "Item&nbsp;8. Exhibits." -->
<DIV align="left"><A NAME="006"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8. Exhibits.</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><U>Exhibit No.</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Description</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Articles of Incorporation of the Registrant (incorporated by reference
to Exhibit&nbsp;1 to the Registrant&#146;s Form&nbsp;8-A filed July&nbsp;29, 2004 (Commission File Number
1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Articles of Amendment of Amended and Restated Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&#146;s Quarterly Report on Form&nbsp;10-Q
for the quarter ended June&nbsp;30, 2007, filed August&nbsp;2, 2007 (Commission File Number 1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Bylaws of the Registrant, dated December&nbsp;4, 2008 (incorporated by
reference to Exhibit&nbsp;3.1 to the Registrant&#146;s Form&nbsp;8-K dated December&nbsp;4, 2008 (Commission File
Number 1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreement, between the Registrant and The Bank of New York, as rights agent
(incorporated by reference to Exhibit&nbsp;3 to the Registrant&#146;s Form&nbsp;8-A filed July&nbsp;29, 2004
(Commission File No.&nbsp;1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Reynolds American Inc. 2009 Omnibus Incentive Compensation Plan (incorporated by reference to
Appendix&nbsp;A to the Registrant&#146;s Proxy Statement dated March&nbsp;23, 2009 (Commission File No.
1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Counsel</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of counsel (Included in Exhibit&nbsp;5)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<!-- link2 "Item&nbsp;9. Undertakings." -->
<DIV align="left"><A NAME="007"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9. Undertakings.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The Registrant hereby undertakes:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a post-effective
amendment to this registration statement:
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts or events arising after the effective date
of this registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in this registration statement. Notwithstanding the foregoing, any increase or
decrease in the volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of a prospectus
filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in
volume and price represent no more than a 20
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">percent change in the maximum aggregate price set forth in the &#147;Calculation of
Registration Fee&#148; table in the effective registration statement; and
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information with respect to the plan of distribution not
previously disclosed in this registration statement or any material change to such
information in this registration statement;
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>provided</U>, <U>however</U>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed by the Registrant pursuant to Section&nbsp;13 or Section 15(d) of the Exchange
Act that are incorporated by reference in this registration statement.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment will be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time will be deemed to be
the initial <I>bona fide </I>offering thereof.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Registrant&#146;s annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
registration statement will be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time will be deemed to be the initial
<I>bona fide </I>offering thereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
Commission such indemnification is against public policy as expressed in the Securities Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a director, officer or
controlling person of the Registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->5<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of Winston-Salem, State of North Carolina, on May&nbsp;6, 2009.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="50%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left" valign="top"><B>REYNOLDS AMERICAN INC.</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ McDara P. Folan, III</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">McDara P. Folan, III<BR>
Senior Vice President, Deputy General<BR>
Counsel and Secretary</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act, this registration statement has been
signed by the following persons in the capacities and on May&nbsp;6, 2009.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B><U>Signature</U></B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B><U>Title</U></B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Susan M. Ivey</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board, President
and Chief Executive Officer and
Director<BR>(principal executive
officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Thomas R. Adams</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Executive Vice President and Chief
Financial Officer<BR>(principal
financial officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Frederick W. Smothers</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Senior Vice President and Chief
Accounting Officer<BR>(principal
accounting officer)</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Betsy S. Atkins</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Nicandro Durante</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Martin D. Feinstein</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Luc Jobin</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Holly K. Koeppel</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Nana Mensah</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->6<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="35%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="60%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><B><U>Signature</U></B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><B><U>Title</U></B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Lionel L. Nowell, III</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
H.G.L. Powell</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Thomas C. Wajnert</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Neil R. Withington</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="left" nowrap valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
John J. Zillmer</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">* McDara P. Folan, III, the undersigned attorney-in-fact, by signing his name hereto, does hereby
sign and execute this Registration Statement on behalf of the above indicated officers and
directors thereof pursuant to a power of attorney filed with the Securities and Exchange
Commission.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="55%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">May&nbsp;6, 2009
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ McDara P. Folan, III</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">McDara P. Folan, III, Attorney-in-Fact</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->7<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="left"><U>Exhibit No.</U></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left"><U>Description</U></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Articles of Incorporation of the Registrant (incorporated by reference
to Exhibit&nbsp;1 to the Registrant&#146;s Form&nbsp;8-A filed
July&nbsp;29, 2004 (Commission File No.&nbsp;1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Articles of Amendment of Amended and Restated Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&#146;s Quarterly Report on Form&nbsp;10-Q
for the quarter ended June&nbsp;30, 2007, filed August&nbsp;2, 2007 (Commission File No.&nbsp;1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Amended and Restated Bylaws of the Registrant, dated December&nbsp;4, 2008 (incorporated by
reference to Exhibit&nbsp;3.1 to the Registrant&#146;s Form&nbsp;8-K dated December&nbsp;4, 2008 (Commission File
No.&nbsp;1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Rights Agreement, between the Registrant and The Bank of New York, as rights agent
(incorporated by reference to Exhibit&nbsp;3 to the Registrant&#146;s Form&nbsp;8-A filed July&nbsp;29, 2004
(Commission File No.&nbsp;1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Reynolds American Inc. 2009 Omnibus Incentive Compensation Plan (incorporated by reference to
Appendix&nbsp;A to the Registrant&#146;s Proxy Statement dated March&nbsp;23, 2009 (Commission File No.
1-32258))</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Counsel</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of counsel (Included in Exhibit&nbsp;5)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->8<!-- /Folio -->
</DIV>

</BODY>
</HTML>
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FORM S-8
Table of Contents
As filed with the Securities and Exchange Commission on May 6, 2009.
Registration No. ___________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under The Securities Act of 1933
REYNOLDS AMERICAN INC.
(Exact Name of Registrant as Specified in Its Charter)
North Carolina
20-0546644
(State or Other Jurisdiction
(I.R.S. Employer Identification No.)
of Incorporation or Organization)
401 North Main Street
Winston-Salem, NC 27101
(Address of Principal Executive Offices) (Zip Code)
Reynolds American Inc.
2009 Omnibus Incentive Compensation Plan
(Full Title of the Plan)
McDara P. Folan, III
Senior Vice President, Deputy General Counsel and Secretary
Reynolds American Inc.
401 North Main Street
Winston-Salem, NC 27101
(336) 741-2000
(Name, Address, and Telephone Number, Including Area Code, of Agent For Service)
Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
þ
Accelerated filer
¨
Non-accelerated filer
¨
(Do not check if a smaller reporting company)
Smaller reporting company
¨
CALCULATION
OF REGISTRATION FEE
Title of Securities to
be Registered
Proposed Maximum
Amount to be
Registered
(1)
Proposed Maximum
Offering Price
Per Share
(2)
Aggregate
Offering
Price
(2)
Amount of
Registration
Fee
Shares
of Common Stock, par value $0.0001 per share (3)
19,000,000
$38.105
$723,995,000.00
$40,398.92
(1)
Pursuant to Rule 416 of the Securities Act of 1933, referred to as the Securities Act, this
registration statement also covers such additional shares of Common Stock, par value $0.0001
per share, referred to as the Common Shares, of Reynolds American Inc., referred to as the
Registrant or RAI, as may become issuable pursuant to the anti-dilution provisions of the
Registrant's 2009 Omnibus Incentive Compensation Plan, referred to as the Plan.
(2)
Estimated solely for calculating the amount of the registration fee, pursuant to paragraphs
(c) and (h) of Rule 457 of the General Rules and Regulations under the Securities Act, on the
basis of the average of the high and low sale prices of such securities on the New York Stock
Exchange on May 1, 2009, within five business days prior to filing.
(3)
One right (each, referred to as a Right) to purchase Series A Junior Participating Preferred
Stock, par value $0.01 per share, of the Registrant will be issued with each Common Share.
The terms of the Rights are described in the Registrant's Amendment No. 4 to its Registration
Statement on Form S-4 (File No. 333-11972), filed on June 23, 2004.
TABLE OF CONTENTS
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
Item 4. Description of Securities.
Item 5. Interests of Named Experts and Counsel.
Item 6. Indemnification of Directors and Officers.
Item 7. Exemption from Registration Claimed.
Item 8. Exhibits.
Item 9. Undertakings.
EX-5
EX-23.1
EX-24
Table of Contents
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents have been filed by the Registrant, with the Securities and Exchange
Commission, referred to as the Commission, and are incorporated herein by reference:
(a)
The Registrant's Annual Report on Form 10-K for the year ended December 31,
2008;
(b)
The Registrant's Quarterly Report on Form 10-Q for the quarter ended March 31,
2009;
(c)
The Registrant's Current Reports on Form 8-K, filed on January 7, 2009,
February 9, 2009 and March 2, 2009;
(d)
The description of the Common Shares contained in the Registrant's Amendment
No. 4 to its Registration Statement on Form S-4 (File No. 333-11972), filed on June 23,
2004; and
(e)
The description of the Rights contained in the Registrant's Amendment No. 4 to
its Registration Statement on Form S-4 (File No. 333-11972), filed on June 23, 2004.
All documents filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c),
14 and 15(d) of the Securities Exchange Act of 1934, referred to as the Exchange Act, subsequent to
the date of this registration statement and prior to the filing of a post-effective amendment that
indicates that all securities offered have been sold or which deregisters all securities then
remaining unsold, will be deemed to be incorporated by reference in this registration statement and
to be part hereof from the date of filing of such documents. Any statement contained in any
document incorporated or deemed to be incorporated by reference herein will be deemed to be
modified or superseded for purposes of this registration statement to the extent that a statement
contained herein or in any other subsequently filed document which also is or is deemed to be
incorporated by reference herein modifies or supersedes such statement. Any such statement so
modified or superseded will not be deemed, except as modified or superseded, to constitute a part
of this registration statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
Section 55-2-02 of the North Carolina Business Corporation Act, referred to as the NCBCA,
enables a corporation in its articles of incorporation to eliminate or limit, with certain
exceptions, the personal liability of directors for monetary damages for breach of their duties as
directors. No such provision is effective to eliminate or limit a director's liability for: (i)
acts or omissions that the director at the time of the breach knew or believed to be clearly in
conflict with the best interests of the corporation; (ii) improper distributions as described in
Section 55-8-33 of the NCBCA; (iii) any transaction from which the director derived an improper
personal benefit; or (iv) acts or omissions occurring prior to the date the exculpatory provision
became effective. Article Nine of RAI's amended
Table of Contents
and restated articles of incorporation, as amended, referred to as the articles of
incorporation, provides that, to the fullest extent permitted by the NCBCA, no person who is
serving or who has served as a director of the corporation shall be personally liable to the
corporation or any of its shareholders for monetary damages for breach of duty as a director.
Sections 55-8-50 through 55-8-58 of the NCBCA permit a corporation to indemnify its directors,
officers, employees or agents under either or both a statutory or nonstatutory scheme of
indemnification. Under the statutory scheme, a corporation may, with certain exceptions, indemnify
a director, officer, employee or agent of the corporation who was, is, or is threatened to be made,
a party to any threatened, pending or completed legal action, suit or proceeding, whether civil,
criminal, administrative, or investigative, whether formal or informal, because such person was or
is a director, officer, agent or employee of the corporation, or was or is serving at the request
of such corporation as a director, officer, employee or agent of another corporation or enterprise.
This indemnity may include the obligation to pay any judgment, settlement, penalty, fine
(including an excise tax assessed with respect to an employee benefit plan) or reasonable expenses
incurred in connection with a proceeding (including counsel fees), but no such indemnification may
be granted unless such director, officer, employee or agent (i) conducted himself in good faith,
(ii) reasonably believed (a) that any action taken in his official capacity with the corporation
was in the best interests of the corporation or (b) that in all other cases his conduct was not
opposed to the corporation's best interests, and (iii) in the case of any criminal proceeding, had
no reasonable cause to believe his conduct was unlawful. Whether a director has met the requisite
standard of conduct for the type of indemnification set forth above is determined by the board of
directors, a committee of directors, special legal counsel or the shareholders in accordance with
Section 55-8-55 of the NCBCA. A corporation may not indemnify a director under the statutory
scheme in connection with a proceeding by or in the right of the corporation in which a director
was adjudged liable to the corporation or in connection with any other proceeding in which a
director was adjudged liable on the basis of having received an improper personal benefit. Section
55-8-53 of the NCBCA also permits a corporation to advance expenses incurred by a director,
officer, employee or agent, subject to certain conditions.
In addition to, and notwithstanding the conditions of and limitations on, the indemnification
described above under the statutory scheme, Section 55-8-57 of the NCBCA permits a corporation, in
its articles of incorporation or bylaws or by contract or resolution, to indemnify, or agree to
indemnify, its directors, officers, employees or agents against liability and expenses (including
attorneys' fees) in any proceeding (including proceedings brought by or on behalf of the
corporation) arising out of their status as such or their activities in such capacities, except for
any liabilities or expenses incurred on account of activities that were, at the time taken, known
or believed by the person to be clearly in conflict with the best interests of the corporation.
Article Nine of RAI's articles of incorporation provides that RAI will indemnify to the
fullest extent permitted by the NCBCA any person who was or is a director or officer of RAI who was
or is made a party or is threatened to be made a party to or is otherwise involved in any
proceeding, whether civil, criminal, administrative or investigative, whether formal or informal,
because such person was or is a director or officer of RAI or, while an RAI director or officer, is
or was serving at the request of RAI as a director, officer, partner, trustee, employee or agent of
any other enterprise. The articles of incorporation of RAI provide for indemnification of the
officers and directors of RAI to the full extent permitted by applicable law. In addition, RAI's
amended and restated bylaws, referred to as the bylaws, provide that a director or officer claiming
indemnification may bring suit against RAI to recover the amount of such a claim and, if
successful, shall be entitled to payment of expenses by RAI under certain circumstances. Finally,
RAI has entered into separate indemnification agreements with certain directors and officers
granting such persons the maximum indemnification permitted by Section 55-8-57 of the NCBCA;
provided, however, that no indemnification will be provided for any loss that is determined in a
2
Table of Contents
final judicial determination (as to which all rights of appeal therefrom have been exhausted
or lapsed) to have resulted from knowing misconduct by such person from which such person derived a
direct, improper personal benefit.
Because of indemnification obligations that may be contained in RAI's articles of
incorporation, bylaws or in various agreements entered into by RAI in the future, RAI may indemnify
its directors, officers, employees and agents in accordance with either the statutory or
nonstatutory standard.
Sections 55-8-52 and 55-8-56 of the NCBCA require a corporation, unless its articles of
incorporation provide otherwise, to indemnify a director or officer who has been wholly successful,
on the merits or otherwise, in the defense of any proceeding to which such director or officer was
made a party because he was or is a director or officer of the corporation against reasonable
expenses actually incurred by the director or officer in connection with the proceeding. Unless
prohibited by the articles of incorporation, a director or officer also may make application and
obtain court-ordered indemnification if the court determines that such director or officer is
fairly and reasonably entitled to such indemnification as provided in Sections 55-8-54 and 55-8-56
of the NCBCA.
Additionally, Section 55-8-57 of the NCBCA and RAI's articles of incorporation authorize the
corporation to purchase and maintain insurance on behalf of an individual who was or is a director,
officer, employee or agent of the corporation against certain liabilities incurred by such a
person, whether or not the corporation is otherwise authorized by the NCBCA to indemnify that
person. As part of the business combination between R. J. Reynolds Tobacco Company and Brown &
Williamson Tobacco Corporation and the formation of RAI as a public company, referred to as the
combination transactions, which were completed on July 30, 2004, RAI agreed to maintain, for a
period of six years following the completion of the combination transactions, the current policies
of directors' and officers' liability insurance maintained by R.J. Reynolds Tobacco Holdings, Inc.,
referred to as RJR, or policies of at least the same coverage and amounts containing terms and
conditions which are, in the aggregate, no less advantageous to the insured, with respect to claims
arising from facts or events that occurred on or before the completion of the combination
transactions. In no event will RAI be required to spend in any one year an amount more than 200%
of the annual premiums paid by RJR as of July 31, 2004 for such insurance, and if the annual
premiums of such insurance coverage exceed this amount, RAI will be obligated to obtain a policy
with the greatest coverage available for a cost not exceeding such amount.
RAI has entered into separate indemnification agreements with certain directors and officers
that require RAI to maintain, for so long as such person could be subject to claims based upon such
person's status as a director or officer of RAI, directors' and officers' liability insurance that
is comparable in scope and amount to RJR's former policies of insurance. In no event will RAI be
required to spend in any one year an amount more than 200% of the annual premiums paid by RAI or
RJR, as the case may be, five years prior to the then-existing policy period; provided, however,
that RAI will use commercially reasonable efforts to obtain and maintain policies of insurance with
coverage having features as similar as reasonably practical to the features of the prior policies.
Item 7. Exemption from Registration Claimed.
Not applicable.
3
Table of Contents
Item 8. Exhibits.
Exhibit No.
Description
4.1
Amended and Restated Articles of Incorporation of the Registrant (incorporated by reference
to Exhibit 1 to the Registrant's Form 8-A filed July 29, 2004 (Commission File Number
1-32258))
4.2
Articles of Amendment of Amended and Restated Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit 3.1 to the Registrant's Quarterly Report on Form 10-Q
for the quarter ended June 30, 2007, filed August 2, 2007 (Commission File Number 1-32258))
4.3
Amended and Restated Bylaws of the Registrant, dated December 4, 2008 (incorporated by
reference to Exhibit 3.1 to the Registrant's Form 8-K dated December 4, 2008 (Commission File
Number 1-32258))
4.4
Rights Agreement, between the Registrant and The Bank of New York, as rights agent
(incorporated by reference to Exhibit 3 to the Registrant's Form 8-A filed July 29, 2004
(Commission File No. 1-32258))
4.5
Reynolds American Inc. 2009 Omnibus Incentive Compensation Plan (incorporated by reference to
Appendix A to the Registrant's Proxy Statement dated March 23, 2009 (Commission File No.
1-32258))
5
Opinion of Counsel
23.1
Consent of Independent Registered Public Accounting Firm
23.2
Consent of counsel (Included in Exhibit 5)
24
Power of Attorney
Item 9. Undertakings.
(a) The Registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a post-effective
amendment to this registration statement:
(i) to include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) to reflect in the prospectus any facts or events arising after the effective date
of this registration statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set
forth in this registration statement. Notwithstanding the foregoing, any increase or
decrease in the volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of a prospectus
filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in
volume and price represent no more than a 20
4
Table of Contents
percent change in the maximum aggregate price set forth in the "Calculation of
Registration Fee" table in the effective registration statement; and
(iii) to include any material information with respect to the plan of distribution not
previously disclosed in this registration statement or any material change to such
information in this registration statement;
provided
,
however
, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange
Act that are incorporated by reference in this registration statement.
(2) That, for the purpose of determining any liability under the Securities Act, each such
post-effective amendment will be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time will be deemed to be
the initial
bona fide
offering thereof.
(3) To remove from registration by means of a post-effective amendment any of the securities
being registered which remain unsold at the termination of the offering.
(b) The Registrant hereby undertakes that, for purposes of determining any liability under the
Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section
15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
registration statement will be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time will be deemed to be the initial
bona fide
offering thereof.
(c) Insofar as indemnification for liabilities arising under the Securities Act may be
permitted to directors, officers and controlling persons of the Registrant pursuant to the
foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
Commission such indemnification is against public policy as expressed in the Securities Act and is,
therefore, unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or paid by a director, officer or
controlling person of the Registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter has been settled
by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.
5
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of Winston-Salem, State of North Carolina, on May 6, 2009.
REYNOLDS AMERICAN INC.
By:
/s/ McDara P. Folan, III
McDara P. Folan, III
Senior Vice President, Deputy General
Counsel and Secretary
Pursuant to the requirements of the Securities Act, this registration statement has been
signed by the following persons in the capacities and on May 6, 2009.
Signature
Title
*
Susan M. Ivey
Chairman of the Board, President
and Chief Executive Officer and
Director
(principal executive
officer)
*
Thomas R. Adams
Executive Vice President and Chief
Financial Officer
(principal
financial officer)
*
Frederick W. Smothers
Senior Vice President and Chief
Accounting Officer
(principal
accounting officer)
*
Betsy S. Atkins
Director
*
Nicandro Durante
Director
*
Martin D. Feinstein
Director
*
Luc Jobin
Director
*
Holly K. Koeppel
Director
*
Nana Mensah
Director
6
Table of Contents
Signature
Title
*
Lionel L. Nowell, III
Director
*
H.G.L. Powell
Director
*
Thomas C. Wajnert
Director
*
Neil R. Withington
Director
*
John J. Zillmer
Director
* McDara P. Folan, III, the undersigned attorney-in-fact, by signing his name hereto, does hereby
sign and execute this Registration Statement on behalf of the above indicated officers and
directors thereof pursuant to a power of attorney filed with the Securities and Exchange
Commission.
May 6, 2009
By:
/s/ McDara P. Folan, III
McDara P. Folan, III, Attorney-in-Fact
7
Table of Contents
EXHIBIT INDEX
Exhibit No.
Description
4.1
Amended and Restated Articles of Incorporation of the Registrant (incorporated by reference
to Exhibit 1 to the Registrant's Form 8-A filed
July 29, 2004 (Commission File No. 1-32258))
4.2
Articles of Amendment of Amended and Restated Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit 3.1 to the Registrant's Quarterly Report on Form 10-Q
for the quarter ended June 30, 2007, filed August 2, 2007 (Commission File No. 1-32258))
4.3
Amended and Restated Bylaws of the Registrant, dated December 4, 2008 (incorporated by
reference to Exhibit 3.1 to the Registrant's Form 8-K dated December 4, 2008 (Commission File
No. 1-32258))
4.4
Rights Agreement, between the Registrant and The Bank of New York, as rights agent
(incorporated by reference to Exhibit 3 to the Registrant's Form 8-A filed July 29, 2004
(Commission File No. 1-32258))
4.5
Reynolds American Inc. 2009 Omnibus Incentive Compensation Plan (incorporated by reference to
Appendix A to the Registrant's Proxy Statement dated March 23, 2009 (Commission File No.
1-32258))
5
Opinion of Counsel
23.1
Consent of Independent Registered Public Accounting Firm
23.2
Consent of counsel (Included in Exhibit 5)
24
Power of Attorney
8