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<TITLE>Reynolds American Inc.</TITLE>
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<P align="center" style="font-size: 10pt"><B>As filed with the Securities and Exchange Commission on July&nbsp;30, 2004</B>



<DIV align="right" style="font-size: 10pt">Registration No.&nbsp;333-</DIV>



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

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

<DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="30%" align="center"></DIV>


<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


<DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></DIV>


<DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="30%" align="center"></DIV>


<P align="center" style="font-size: 24pt"><B>REYNOLDS AMERICAN INC.</B>

<DIV align="center" style="font-size: 10pt">(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 of
</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">incorporation or organization)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
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<P align="center" style="font-size: 10pt">401 North Main Street<BR>
Winston-Salem, NC 27102-2990<BR>
(336)&nbsp;741-2000<BR>
(Address of Principal Executive Offices Including Zip Code)


<P align="center" style="font-size: 10pt"><HR size="1" noshade width="30%" align="center">



<P align="center" style="font-size: 10pt"><B>REYNOLDS AMERICAN CAPITAL INVESTMENT PLAN</B>



<P align="center" style="font-size: 10pt"><B>SAVINGS AND INVESTMENT PLAN FOR EMPLOYEES<BR>
OF R. J. REYNOLDS TOBACCO IN PUERTO RICO</B><BR>
(Full title of the plans)



<P align="center" style="font-size: 10pt"><HR size="1" noshade width="50%" align="center">



<P align="center" style="font-size: 10pt">Charles A. Blixt, Esq.<BR>
Reynolds American Inc.<BR>
401 North Main Street<BR>
Winston-Salem, NC 27102-2990<BR>
(Name and address of agent for service)



<P align="center" style="font-size: 10pt">Telephone number, including area code, of agent for service: (336)&nbsp;741-2000



<P align="center" style="font-size: 10pt"><I>Copies to:</I><BR>
Jere R. Thomson, Esq.<BR>
Jones Day<BR>
222 East 41<SUP>st</SUP> Street<BR>
New York, New York 10017-6702<BR>
(212)&nbsp;326-3939



<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="58%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Title of securities</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum Aggregate</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>to be registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered<SUP>(1)</SUP></B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share<SUP>(2)</SUP></B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering
Price<SUP>(2)</SUP></B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>registration fee</B><HR size="1" noshade></TD>
</TR>

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    <TD><DIV style="margin-left:10px; text-indent:-10px">COMMON STOCK
(PAR VALUE $0.0001 PER SHARE)<SUP>(3)</SUP></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">5,000,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">66.48</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">332,400,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">42,115.08</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="1" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="1" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="1" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right"><HR size="1" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
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</DIV>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Plus an indeterminate number of additional shares which may be offered
and issued to prevent dilution resulting from stock splits, stock
dividends or similar transactions pursuant to the anti-dilution provisions
of the Reynolds American Capital Investment Plan (the &#147;CIP&#148;) and the
Savings and Investment Plan of R. J. Reynolds Tobacco in Puerto Rico (the
&#147;SIP&#148; together with the CIP, the &#147;Plans&#148;). In addition, pursuant to Rule
416(c) under the Securities Act of 1933, this registration statement also
covers an indeterminate amount of interests to be offered or sold pursuant
to the employee benefit plans described herein.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(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 Rule 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 July&nbsp;26, 2004, which was $66.48 per share and was within five business
days prior to this filing.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>This registration statement also pertains to rights to purchase one
one-hundredth of a share of Series&nbsp;A Junior Participating Preferred Stock,
par value $0.01 per share, of the Registrant (the &#147;Rights&#148;). Until the
occurrence of certain prescribed events, the Rights are not exerciseable,
are evidenced by the certificates for Reynolds American Inc. Common Stock
and will be transferred along with and only with such securities.
Thereafter, separate Rights certificates will be issued representing one
Right for each share of Reynolds American Inc. Common Stock held subject
to adjustment pursuant to anti-dilution provisions.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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



<P align="center" style="font-size: 10pt"><B>PART I</B>



<P align="left" style="font-size: 10pt"><B>ITEM 1. PLAN INFORMATION</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not required to be filed with this registration statement.


<P align="left" style="font-size: 10pt"><B>ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not required to be filed with this registration statement.


<P align="center" style="font-size: 10pt"><B>PART II</B>



<P align="center" style="font-size: 10pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>



<P align="left" style="font-size: 10pt"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Securities and Exchange Commission
(the &#147;Commission&#148;) by Reynolds American Inc. (the &#147;Registrant&#148; or &#147;RAI&#148;)
pursuant to the Securities Exchange Act of 1934 (the &#147;1934 Act&#148;) (Commission
File Number 333-111972), are incorporated by reference herein:


<P>
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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Plans&#146; Annual Report on Form 11-K for the
fiscal year ended December&nbsp;31, 2003;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The prospectus contained in the Registrant&#146;s
Amendment No.&nbsp;4 to its Registration Statement on Form S-4
filed with the Commission on June&nbsp;23, 2004;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Registrant&#146;s Quarterly Report on Form 10-Q
for the quarterly period ended June&nbsp;30, 2004;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Registrant&#146;s Common Stock
contained in the Registrant&#146;s registration statement on Form
8-A dated July 29, 2004, filed with the Commission pursuant
to Section&nbsp;12 of the 1934 Act, including any amendment thereto
or report filed for the purpose of updating such description;
and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All documents filed with the Commission by the
Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of
the 1934 Act subsequent to the date hereof and prior to the
filing of a post-effective amendment which indicates that all
securities offered herein have been sold or which deregisters
all securities then remaining unsold, will be deemed to be
incorporated by reference into this registration statement and
to be part hereof from the date of filing such documents.</TD>
</TR>

</TABLE>



<P align="left" style="font-size: 10pt"><B>ITEM 4. DESCRIPTION OF SECURITIES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable, see Item&nbsp;3(1) above.


<P align="left" style="font-size: 10pt"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Certain legal matters in connection with any original issuance of Common
Stock offered hereby are being passed upon for the Registrant by McDara P.
Folan, III, Senior Vice President, Deputy General Counsel and Secretary of the
Registrant. Mr.&nbsp;Folan owns shares of Common Stock which represent less than
0.1% of the currently outstanding shares of all classes of Common Stock.


<P align="center" style="font-size: 10pt">2
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<P align="left" style="font-size: 10pt"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;55-2-02 of the North Carolina Business Corporation Act, referred
to as the &#147;NCBCA,&#146;&#146; 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)&nbsp;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)
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 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.


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&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 North Carolina law 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 was
serving at the request of RAI as a director, officer, partner, trustee,
employee or agent of any other enterprise. RAI will enter 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 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. The articles of incorporation of RAI provide for
indemnification of the officers and directors of RAI to the full extent
permitted by applicable law.


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<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Because of indemnification obligations that may be contained 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.


<P align="left" style="font-size: 10pt">&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.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additionally, Section&nbsp;55-8-57 of the NCBCA authorizes a 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. RAI will 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. (&#147;RJR&#148;), 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 date of the combination agreement. 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 the date of the combination agreement 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.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RAI will enter 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.



<P align="left" style="font-size: 10pt"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.



<P align="left" style="font-size: 10pt"><B>ITEM 8. EXHIBITS</B>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">4.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Amended and restated articles of incorporation of Reynolds
American Inc. (incorporated by reference to Exhibit&nbsp;1 of the
Registrant&#146;s Registration Statement on Form 8-A filed with the
Commission on July  29, 2004).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">4.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Amended and restated by-laws of Reynolds American Inc.
(incorporated by reference to Exhibit&nbsp;2 of the Registrant&#146;s
Registration Statement on Form 8-A filed with the Commission on July 29, 2004).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">4.3</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form of Rights Agreement between Reynolds American Inc. and
The Bank of New York, as rights agent (incorporated by reference to Exhibit&nbsp;3 of the
Registrant&#146;s Registration Statement on Form
8-A filed with the Commission on July 29, 2004).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of McDara P. Folan, III, regarding the legality of
any original issuance securities being registered.</TD>
</TR>

</TABLE>

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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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


<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">5.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of Pietrantoni Mendez &#038; Alvarez LLP, regarding the
legality of certain original issuances of securities being
registered.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of KPMG LLP.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of McDara P. Folan, III (included in Exhibit&nbsp;5.1).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">23.3</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Pietrantoni Mendez &#038; Alvarez LLP (included in Exhibit&nbsp;5.2).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney.</TD>
</TR>

</TABLE>



<P align="left" style="font-size: 10pt"><B>ITEM 9. UNDERTAKINGS</B>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes:</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To file, during any period in which offers or
sales are being made, a post-effective amendment to the
registration statement:</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any prospectus required by
Section&nbsp;10(a)(3) of the Securities Act of 1933 (the
&#147;1933 Act&#148;);</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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 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 prospectus filed with the
Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than
20&nbsp;percent change in the maximum aggregate offering
price set forth in the &#147;Calculation of Registration Fee&#148;
table in this registration statement; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="9%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>provided, however, that paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the registration statement
is on Form S-3, Form S-8 or Form F-3, and the
information required to be included in a post-effective
amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by
the Registrant pursuant to Section&nbsp;13 or Section 15(d)
of the 1934 Act that are incorporated by reference into
this registration statement.</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>That, for the purpose of determining any
liability under the 1933 Act, each such post-effective
amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the
initial bona fide offering thereof; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To remove the registration by means of a
post-effective amendment any of the securities being
registered which remain unsold at the termination of the
offering.</TD>
</TR>

</TABLE>



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

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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




<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes that, for
purposes of determining any liability under the 1933 Act, each
filing of the Registrant&#146;s Annual Report pursuant to Section 13(a)
or Section 15(d) of the 1934 Act (and where applicable, each filing
of the Plans&#146; annual report pursuant to Section 15(d) of the 1934
Act) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering
thereof.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Insofar as indemnification for liabilities arising under the
1933 Act may be permitted to directors, officers or 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 1933 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 1933 Act and will be
governed by the final adjudication of such issue.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes to submit the
CIP and any amendment thereto to the Internal Revenue Service (the
&#147;IRS&#148;) in a timely manner and will make all changes required by the
IRS in order to qualify the CIP under Section&nbsp;401 of the Internal
Revenue Code.</TD>
</TR>

</TABLE>


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

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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


<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>The Registrant</I>. Pursuant to the requirements of the 1933 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 this
30th day of July, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">REYNOLDS AMERICAN INC.</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">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Charles A. Blixt, Esq.</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Charles A. Blixt, Esq.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President, General Counsel and Assistant Secretary</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the 1933 Act, this registration statement
has been signed by the following persons in the capacities indicated on July
30, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Signature(s)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Title</B><HR size="1" noshade></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Chairman and Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Andrew J. Schindler
</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">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
Susan M. Ivey
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President, Chief Executive Officer and
Director (principal executive officer)</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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
Dianne M. Neal
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President and Chief
Financial Officer (principal financial
officer)</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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
Thomas R. Adams
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Senior Vice President and Chief Accounting
Officer (principal accounting officer)</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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Betsy S. Atkins
</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">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
<TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">John T. Chain, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



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

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>




<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Signature(s)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Title</B><HR size="1" noshade></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">E.V. Goings
</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">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD>&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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Nana Mensah
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Robert S. Miller, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Antonio Monteiro de Castro
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">H.G.L. Powell
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Joseph P. Viviano
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Thomas C. Wajnert
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></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" align="center"><DIV style="margin-left:0px; text-indent:-0px">*</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"><HR size="1" noshade>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Neil R. Withington
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>

<P>
<HR size="1" noshade width="18%" align="left">

<DIV align="left" style="font-size: 10pt">* The undersigned, pursuant
to a power of attorney, executed by each of the officers and
directors identified above and filed with the Commission herewith, by
signing his name hereto, does hereby sign and deliver this
Registration Statement on behalf of each of the persons noted above
in the capacities indicated.</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="60%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center">&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
    <TD nowrap align="right">/s/&nbsp;&nbsp;</TD>
    <TD nowrap align="left">McDara P. Folan, III</TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center">&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><HR size="1" noshade></TD>
</TR>
<TR style="font-size: 10pt" valign="bottom">
    <TD nowrap align="center">&nbsp;</TD>
    <TD nowrap align="left">*By:</TD>
    <TD nowrap align="center">&nbsp;</TD>
    <TD nowrap align="left">McDara P. Folan, III</TD>
</TR>

</TABLE>

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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<I>The Plans. </I>Pursuant to the requirements of the 1933 Act, the trustees (or
other persons who administer the employee benefit plans) have caused this
Registration Statement on Form S-8 to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Winston-Salem, State of
North Carolina, on this 30th day of July, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">REYNOLDS AMERICAN CAPITAL INVESTMENT PLAN</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">
</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">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">McDara P. Folan, III</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Secretary, Employee</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Benefits Committee</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">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">SAVINGS AND INVESTMENT PLAN FOR EMPLOYEES OF R. J. REYNOLDS TOBACCO IN PUERTO RICO</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">
</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">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">McDara P. Folan, III</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Secretary, Employee</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Benefits Committee</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">9
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


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


<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of McDara P. Folan, III, regarding the legality of
any original issuance securities being registered.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">5.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of Pietrantoni Mendez &#038; Alvarez LLP, regarding the
legality of certain original issuances of securities being
registered.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of KPMG LLP.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of McDara P. Folan, III (included in Exhibit&nbsp;5.1).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">23.3</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Pietrantoni Mendez &#038; Alvarez LLP (included in Exhibit&nbsp;5.2).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney.</TD>
</TR>

</TABLE>


..



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

</BODY>
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{"company-data": {"conformed-name": "REYNOLDS AMERICAN INC", "cik": "0001275283", "assigned-sic": "2111", "state-of-incorporation": "NC", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-117813", "film-number": "04942687"}, "mail-address": {"street1": "401 NORTH MAIN ST", "city": "WINSTON SALEM", "state": "NC", "zip": "27102"}}
Reynolds American Inc.
As filed with the Securities and Exchange Commission on July 30, 2004
Registration No. 333-
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 of
(I.R.S. Employer Identification No.)
incorporation or organization)
401 North Main Street
Winston-Salem, NC 27102-2990
(336) 741-2000
(Address of Principal Executive Offices Including Zip Code)
REYNOLDS AMERICAN CAPITAL INVESTMENT PLAN
SAVINGS AND INVESTMENT PLAN FOR EMPLOYEES
OF R. J. REYNOLDS TOBACCO IN PUERTO RICO
(Full title of the plans)
Charles A. Blixt, Esq.
Reynolds American Inc.
401 North Main Street
Winston-Salem, NC 27102-2990
(Name and address of agent for service)
Telephone number, including area code, of agent for service: (336) 741-2000
Copies to:
Jere R. Thomson, Esq.
Jones Day
222 East 41
st
Street
New York, New York 10017-6702
(212) 326-3939
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Title of securities
Amount to be
Offering Price
Proposed Maximum Aggregate
Amount of
to be registered
Registered
(1)
Per Share
(2)
Offering
Price
(2)
registration fee
COMMON STOCK
(PAR VALUE $0.0001 PER SHARE)
(3)
5,000,000
$
66.48
$
332,400,000
$
42,115.08
(1)
Plus an indeterminate number of additional shares which may be offered
and issued to prevent dilution resulting from stock splits, stock
dividends or similar transactions pursuant to the anti-dilution provisions
of the Reynolds American Capital Investment Plan (the "CIP") and the
Savings and Investment Plan of R. J. Reynolds Tobacco in Puerto Rico (the
"SIP" together with the CIP, the "Plans"). In addition, pursuant to Rule
416(c) under the Securities Act of 1933, this registration statement also
covers an indeterminate amount of interests to be offered or sold pursuant
to the employee benefit plans described herein.
(2)
Estimated solely for calculating the amount of the registration fee,
pursuant to paragraphs (c) and (h) of Rule 457 of the General Rule 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 July 26, 2004, which was $66.48 per share and was within five business
days prior to this filing.
(3)
This registration statement also pertains to rights to purchase one
one-hundredth of a share of Series A Junior Participating Preferred Stock,
par value $0.01 per share, of the Registrant (the "Rights"). Until the
occurrence of certain prescribed events, the Rights are not exerciseable,
are evidenced by the certificates for Reynolds American Inc. Common Stock
and will be transferred along with and only with such securities.
Thereafter, separate Rights certificates will be issued representing one
Right for each share of Reynolds American Inc. Common Stock held subject
to adjustment pursuant to anti-dilution provisions.
PART I
ITEM 1. PLAN INFORMATION
Not required to be filed with this registration statement.
ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION
Not required to be filed with this registration statement.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
The following documents filed with the Securities and Exchange Commission
(the "Commission") by Reynolds American Inc. (the "Registrant" or "RAI")
pursuant to the Securities Exchange Act of 1934 (the "1934 Act") (Commission
File Number 333-111972), are incorporated by reference herein:
(1)
The Plans' Annual Report on Form 11-K for the
fiscal year ended December 31, 2003;
(2)
The prospectus contained in the Registrant's
Amendment No. 4 to its Registration Statement on Form S-4
filed with the Commission on June 23, 2004;
(3)
The Registrant's Quarterly Report on Form 10-Q
for the quarterly period ended June 30, 2004;
(4)
The description of the Registrant's Common Stock
contained in the Registrant's registration statement on Form
8-A dated July 29, 2004, filed with the Commission pursuant
to Section 12 of the 1934 Act, including any amendment thereto
or report filed for the purpose of updating such description;
and
(5)
All documents filed with the Commission by the
Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of
the 1934 Act subsequent to the date hereof and prior to the
filing of a post-effective amendment which indicates that all
securities offered herein have been sold or which deregisters
all securities then remaining unsold, will be deemed to be
incorporated by reference into this registration statement and
to be part hereof from the date of filing such documents.
ITEM 4. DESCRIPTION OF SECURITIES
Not applicable, see Item 3(1) above.
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
Certain legal matters in connection with any original issuance of Common
Stock offered hereby are being passed upon for the Registrant by McDara P.
Folan, III, Senior Vice President, Deputy General Counsel and Secretary of the
Registrant. Mr. Folan owns shares of Common Stock which represent less than
0.1% of the currently outstanding shares of all classes of Common Stock.
2
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 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.
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 North Carolina law 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 was
serving at the request of RAI as a director, officer, partner, trustee,
employee or agent of any other enterprise. RAI will enter 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 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. The articles of incorporation of RAI provide for
indemnification of the officers and directors of RAI to the full extent
permitted by applicable law.
3
Because of indemnification obligations that may be contained 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 authorizes a 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. RAI will 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. ("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 date of the combination agreement. 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 the date of the combination agreement 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 will enter 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.
ITEM 8. EXHIBITS
4.1
Amended and restated articles of incorporation of Reynolds
American Inc. (incorporated by reference to Exhibit 1 of the
Registrant's Registration Statement on Form 8-A filed with the
Commission on July  29, 2004).
4.2
Amended and restated by-laws of Reynolds American Inc.
(incorporated by reference to Exhibit 2 of the Registrant's
Registration Statement on Form 8-A filed with the Commission on July 29, 2004).
4.3
Form of Rights Agreement between Reynolds American Inc. and
The Bank of New York, as rights agent (incorporated by reference to Exhibit 3 of the
Registrant's Registration Statement on Form
8-A filed with the Commission on July 29, 2004).
5.1
Opinion of McDara P. Folan, III, regarding the legality of
any original issuance securities being registered.
4
5.2
Opinion of Pietrantoni Mendez & Alvarez LLP, regarding the
legality of certain original issuances of securities being
registered.
23.1
Consent of KPMG LLP.
23.2
Consent of McDara P. Folan, III (included in Exhibit 5.1).
23.3
Consent of Pietrantoni Mendez & Alvarez LLP (included in Exhibit 5.2).
24.1
Power of Attorney.
ITEM 9. UNDERTAKINGS
(a)
The undersigned Registrant hereby undertakes:
(1)
To file, during any period in which offers or
sales are being made, a post-effective amendment to the
registration statement:
(i)
To include any prospectus required by
Section 10(a)(3) of the Securities Act of 1933 (the
"1933 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 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 prospectus filed with the
Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than
20 percent change in the maximum aggregate offering
price set forth in the "Calculation of Registration Fee"
table in this 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 registration statement
is on Form S-3, Form S-8 or Form F-3, and the
information required to be included in a post-effective
amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by
the Registrant pursuant to Section 13 or Section 15(d)
of the 1934 Act that are incorporated by reference into
this registration statement.
(2)
That, for the purpose of determining any
liability under the 1933 Act, each such post-effective
amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the
initial bona fide offering thereof; and
(3)
To remove the registration by means of a
post-effective amendment any of the securities being
registered which remain unsold at the termination of the
offering.
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(b)
The undersigned Registrant hereby undertakes that, for
purposes of determining any liability under the 1933 Act, each
filing of the Registrant's Annual Report pursuant to Section 13(a)
or Section 15(d) of the 1934 Act (and where applicable, each filing
of the Plans' annual report pursuant to Section 15(d) of the 1934
Act) that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering
thereof.
(c)
Insofar as indemnification for liabilities arising under the
1933 Act may be permitted to directors, officers or 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 1933 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 1933 Act and will be
governed by the final adjudication of such issue.
(d)
The undersigned Registrant hereby undertakes to submit the
CIP and any amendment thereto to the Internal Revenue Service (the
"IRS") in a timely manner and will make all changes required by the
IRS in order to qualify the CIP under Section 401 of the Internal
Revenue Code.
6
SIGNATURES
The Registrant
. Pursuant to the requirements of the 1933 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 this
30th day of July, 2004.
REYNOLDS AMERICAN INC.
By:
/s/ Charles A. Blixt, Esq.
Charles A. Blixt, Esq.
Executive Vice President, General Counsel and Assistant Secretary
Pursuant to the requirements of the 1933 Act, this registration statement
has been signed by the following persons in the capacities indicated on July
30, 2004.
Signature(s)
Title
*
Executive Chairman and Director
Andrew J. Schindler
*
Susan M. Ivey
President, Chief Executive Officer and
Director (principal executive officer)
*
Dianne M. Neal
Executive Vice President and Chief
Financial Officer (principal financial
officer)
*
Thomas R. Adams
Senior Vice President and Chief Accounting
Officer (principal accounting officer)
*
Director
Betsy S. Atkins
*
Director
John T. Chain, Jr.
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Signature(s)
Title
*
Director
E.V. Goings
Director
Nana Mensah
*
Director
Robert S. Miller, Jr.
*
Director
Antonio Monteiro de Castro
*
Director
H.G.L. Powell
*
Director
Joseph P. Viviano
*
Director
Thomas C. Wajnert
*
Director
Neil R. Withington
* The undersigned, pursuant
to a power of attorney, executed by each of the officers and
directors identified above and filed with the Commission herewith, by
signing his name hereto, does hereby sign and deliver this
Registration Statement on behalf of each of the persons noted above
in the capacities indicated.
/s/
McDara P. Folan, III
*By:
McDara P. Folan, III
8
The Plans.
Pursuant to the requirements of the 1933 Act, the trustees (or
other persons who administer the employee benefit plans) have caused this
Registration Statement on Form S-8 to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Winston-Salem, State of
North Carolina, on this 30th day of July, 2004.
REYNOLDS AMERICAN CAPITAL INVESTMENT PLAN
By:
/s/ McDara P. Folan, III
McDara P. Folan, III
Secretary, Employee
Benefits Committee
SAVINGS AND INVESTMENT PLAN FOR EMPLOYEES OF R. J. REYNOLDS TOBACCO IN PUERTO RICO
By:
/s/ McDara P. Folan, III
McDara P. Folan, III
Secretary, Employee
Benefits Committee
9
EXHIBIT INDEX
5.1
Opinion of McDara P. Folan, III, regarding the legality of
any original issuance securities being registered.
5.2
Opinion of Pietrantoni Mendez & Alvarez LLP, regarding the
legality of certain original issuances of securities being
registered.
23.1
Consent of KPMG LLP.
23.2
Consent of McDara P. Folan, III (included in Exhibit 5.1).
23.3
Consent of Pietrantoni Mendez & Alvarez LLP (included in Exhibit 5.2).
24.1
Power of Attorney.
..
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