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<P align="right"><FONT size="2"><B>As filed with the Securities and Exchange Commission on January&nbsp;29, 2002</B>
</FONT>

<DIV align="center"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>Registration No.&nbsp;333-</B></FONT></DIV>
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<P align="center"><FONT size="2"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></FONT>

<DIV ALIGN=CENTER>______________</DIV>

<P align="center"><FONT size="2"><B>FORM S-8<BR>
REGISTRATION STATEMENT<BR>
under the<BR>
SECURITIES ACT OF 1933</B></FONT>

<DIV ALIGN=CENTER>______________</DIV>

<P align="center"><FONT size="2"><B>MeadWestvaco Corporation<BR>
(Exact name of registrant as specified in its charter)</B>
</FONT>

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        <TD align="center" valign="top"><FONT size="2"><B>Delaware</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>31-1797999</B></FONT></TD>
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        <TD align="center" valign="top"><FONT size="2"><B>(States or other jurisdiction of</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<B>(I.R.S. Employer Identification Number)</B></FONT></TD>
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<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"><B>incorporation or organization)</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
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<P align="center"><FONT size="2"><B>One High Ridge Park<BR>
Stamford, Connecticut 06905<BR>
(203)&nbsp;461-7500<BR>
(Address, including zip code, of registrant&#146;s principal executive offices)</B>
</FONT>
<P align="center"><FONT size="2"><B>The Mead Corporation Employees Stock Purchase Plan</B>
</FONT>
<P align="center"><FONT size="2"><B>(Full title of the plans)</B>
</FONT>
<P align="center"><FONT size="2"><B>John W. Hetherington<BR>
Corporate Secretary<BR>
MeadWestvaco Corporation<BR>
One High Ridge Park<BR>
Stamford, Connecticut 06905<BR>
(203)&nbsp;461-7500<BR>
(Name, address, including zip code, and telephone number, including area code, of agent for service)</B>
</FONT>
<P align="center"><FONT size="2"><B>With copies to:</B>
</FONT>
<P align="center"><FONT size="2"><B>D. Michael Lefever, Esq.<BR>
Covington &#038; Burling<BR>
1201 Pennsylvania Avenue, N.W.<BR>
Washington, D.C. 20004<BR>
(202)&nbsp;662-6000</B>
</FONT>

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        <TD width="2%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="3%">&nbsp;</TD>
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        <TD nowrap align="center" colspan="17"><FONT size="2"><B>CALCULATION OF REGISTRATION FEE</B></FONT></TD>
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        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Proposed Maximum</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Proposed Maximum</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
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        <TD nowrap align="center"><FONT size="2"><B>Title of Each Class</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Amount to Be</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Offering Price per</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Aggregate Offering</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Amount of</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2"><B>of Securities to Be Registered</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Registered</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Share</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Price</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center" colspan="3"><FONT size="2"><B>Registration Fee</B></FONT></TD>
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        <TD colspan="17"><HR size="1" noshade></TD>
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        <TD><DIV style="margin-left:10px; text-indent:-10px"><FONT size="2">Common Stock, par value $0.01 per share(1)</FONT></DIV></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">&nbsp;</FONT></TD>
        <TD align="right"><FONT size="2">250,000</FONT></TD>
        <TD nowrap><FONT size="2">(2)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">27.92</FONT></TD>
        <TD nowrap><FONT size="2">(3)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">6,980,000</FONT></TD>
        <TD nowrap><FONT size="2">(3)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="right"><FONT size="2">$</FONT></TD>
        <TD align="right"><FONT size="2">642</FONT></TD>
        <TD nowrap><FONT size="2">(3)</FONT></TD>
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        <TD valign="top"><FONT size="2">(1)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Includes MeadWestvaco Corporation preferred stock purchase rights which,
until events specified in MeadWestvaco Corporation&#146;s Rights Agreement,
dated January&nbsp;29, 2002, as it may be amended from time to time, occur,
will not be exercisable or evidenced separately from the common stock, par
value $0.01 per share, of MeadWestvaco Corporation (&#147;Common Stock&#148;)</FONT></TD>
</TR>

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        <TD>&nbsp;</TD>
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<TR valign="bottom">
        <TD valign="top"><FONT size="2">(2)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Pursuant to Rule&nbsp;416(a) under the Securities Act of 1933, as amended
(&#147;1933 Act&#148;), the number of shares of Common Stock registered hereby is
subject to adjustment to prevent dilution by reason of any stock dividend,
stock split, recapitalization or other similar transaction that results in
an increase in the number of the outstanding shares of Common Stock.</FONT></TD>
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<TR valign="bottom">
        <TD>&nbsp;</TD>
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<TR valign="bottom">
        <TD valign="top"><FONT size="2">(3)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Calculated in accordance with Rule&nbsp;457(h) under the 1933 Act based on the
average of the high and low sales prices per share of the common stock of
Westvaco Corporation on January&nbsp;22, 2002, as reported by the New York
Stock Exchange (&#147;NYSE&#148;), and
multiplied by a factor of 0.97 reflecting the issuance in connection with the
combination of Westvaco Corporation and The Mead Corporation of 0.97 shares
of Common Stock in exchange for each one share of Westvaco Corporation common
stock, and used in lieu of the prices of the Common Stock which, as of the
date hereof, has not begun to trade on the NYSE.</FONT></TD>
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<P align="center"><FONT size="2"><B>PART II</B>
</FONT>

<P align="center"><FONT size="2"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;3.&nbsp;&nbsp; Incorporation of Documents by Reference.</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;MeadWestvaco Corporation (the &#147;Registrant&#148;) hereby incorporates by
reference into this Registration Statement the following documents
previously filed with the Securities and Exchange Commission (the
&#147;Commission&#148;):
</FONT>
<P>
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<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The Annual Report on Form&nbsp;10-K of Westvaco
Corporation for the year ended October&nbsp;31, 2001;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The Annual Report on Form&nbsp;10-K of Mead
Corporation for the year ended December&nbsp;31, 2000, filed
March&nbsp;9, 2001, as amended by a Form
10-K/A filed December&nbsp;21, 2001;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The Quarterly Report on From 10-Q of Mead
Corporation for the quarter ended April&nbsp;1, 200l, filed May
9, 2001;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The Quarterly Report on From 10-Q of Mead
Corporation for the quarter ended July&nbsp;1, 200l, filed August
8, 2001;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The Quarterly Report on From 10-Q of Mead
Corporation for the quarter ended September&nbsp;30, filed
November&nbsp;8, 2001, as amended by a From 10-Q/A, dated
December&nbsp;21, 2001;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The Current Reports on Form&nbsp;8-K of Mead
Corporation, dated August&nbsp;28, 2001, October&nbsp;16, 2001,
October&nbsp;18, 2001, and January&nbsp;22, 2002;</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The description of the shares of Common Stock
contained in the Registrant&#146;s Registration Statement on
Form&nbsp;8-A, dated January&nbsp;25, 2002, filed with the Commission
pursuant to Section&nbsp;12 of the Securities Exchange Act of
1934, as amended (the &#147;Exchange Act&#148;), as amended by a Form 8-A/A filed the same date,
including any amendment or report subsequently filed for the purpose of
updating that description; and</FONT></TD>
</TR>
<TR>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="top">
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="1%" align="left" nowrap><FONT size="2">&#149;</FONT></TD>
        <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
        <TD width="93%"><FONT size="2">The description of the shares of Registrant&#146;s
Common Stock purchase rights contained in the Corporation&#146;s
Registration Statement on Form&nbsp;8-A, dated January&nbsp;25, 2002,
filed with the Commission pursuant to Section&nbsp;12 of the
Securities Exchange Act of 1934, as amended (the &#147;Exchange
Act&#148;), including any amendment or report subsequently filed
for the purpose of updating that description.</FONT></TD>
</TR>
</TABLE>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents filed by the Registrant pursuant to Section&nbsp;13(a),
13(c), 14 and 15(d) of the Exchange Act after the date of this
Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered hereby have been
sold or which deregisters all securities then remaining unsold, shall be
deemed to be incorporated by
</FONT>
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<P><FONT size="2"> reference into this Registration Statement and to be a part hereof
from the date of filing of such documents. Any statement contained in a
document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or
in any subsequently filed document which also is deemed to be incorporated
by reference herein modifies or supersedes such statement. Any such
statement so modified or superseded shall not be deemed, except as so
modified or superseded, to constitute a part of this Registration
Statement.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements of The Mead Corporation
included in Mead&#146;s Annual Report on Form&nbsp;10K/A Amendment No.&nbsp;3 for the
year ended December&nbsp;31, 2000, have been audited by Deloitte &#038; Touche LLP,
independent auditors, as stated in their report, which is incorporated
herein by reference, and have been so incorporated in reliance upon the
report of Deloitte &#038; Touche LLP given upon their authority as experts in
accounting and auditing.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated financial statements incorporated in this
Registration Statement by reference to the Annual Report on Form&nbsp;10-K of
Westvaco Corporation for the year ended October&nbsp;31, 2001 have been so
incorporated in reliance on the report of PricewaterhouseCoopers LLP,
independent accountants, given on the authority of said firm as experts in
auditing and accounting.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;4.&nbsp;&nbsp; Description of Securities.</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;5.&nbsp;&nbsp; Interests of Named Experts and Counsel.</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;6.&nbsp;&nbsp; Indemnification of Directors and Officers.</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;102(b)(7) of the Delaware General Corporation Law (the
&#147;DGCL&#148;) permits a corporation to include in its certificate of
incorporation a provision eliminating or limiting the personal liability
of a director to the corporation or its stockholders for monetary damages
for breach of fiduciary duty as a director, except that such provision
may not eliminate or limit the liability of a director for (1)&nbsp;any breach
of the director&#146;s duty of loyalty to the corporation or its stockholders,
(2)&nbsp;acts or omissions not in good faith or which involve intentional
misconduct or a knowing violation of law, (3)&nbsp;liability under section 174
of the DGCL for unlawful payment of dividends or stock purchases or
redemptions, or (4)&nbsp;any transaction from which the director derived an
improper personal benefit. Article&nbsp;VIII of the Registrant&#146;s Certificate
of Incorporation provides that a director of the Registrant shall not be
personally liable to the Registrant or its stockholders for monetary
damages for breach of fiduciary duty as a director, except to the extent
that such exemption from liability or the limitation thereof is not
permitted under the DGCL.
</FONT>
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<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Section&nbsp;145 of the DGCL, a corporation is permitted to
indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative (other than
action by or in the right of the corporation), by reason of the fact that
the person is or was an officer, director, employee or agent of the
corporation or is or was serving at the request of the corporation as an
officer, director, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise against expenses (including
attorney&#146;s fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred in connection with such proceeding: (1)
if the person acted in good faith and in a manner he reasonably believed
to be in or not opposed to the best interests of the corporation; or (2)
in the case of a criminal proceeding, the person had no reasonable cause
to believe that his conduct was unlawful.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A corporation also is permitted to indemnify any person who was or
is a party or is threatened to be made a party to any threatened, pending
or completed action or suit by or in the right of the corporation to
obtain a judgment in its favor by reason of the fact that the person is
or was an officer, director, employee or agent of the corporation, or
is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint
venture, trust or other enterprise, against expenses (including
attorney&#146;s fees) actually and reasonably incurred in connection with the
defense or settlement of such action or suit if the person acted in good
faith and in a manner he reasonably believed to be in or not opposed to
the best interests of the corporation, provided that such indemnification
is permitted with respect to any claim, issue or matter as to which the
person is found liable to the corporation unless and to the extend that
the Delaware Court of Chancery or the court in which the action or suit
is brought determines the person is fairly and reasonably entitled to
indemnification for such expenses as the court shall deem proper.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A corporation must indemnify any present or former director or
officer of the corporation who is successful on the merits or otherwise
in the defense of any action, suit or proceeding against expenses
actually and reasonably incurred by such person. Expenses incurred by an
officer or director, or any employees or agents as deemed appropriate by
the board of directors, in defending civil or criminal proceedings may be
paid by the corporation in advance of the final disposition of such
proceedings upon receipt of an undertaking by or on behalf of such
director or officer to repay such amount if it shall ultimately be
determined that the person is not entitled to be indemnified by the
corporation.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;2.13 of the Registrant&#146;s Bylaws provides that each director,
officer and employee, past or present, of the Registrant, and each person
who serves or may have served at the request of the Registrant as a
director, officer or employee of another corporation and their respective
heirs, administrators and executors, shall be indemnified by the
Registrant in accordance with, and to the fullest extent provided by, the
provisions of the DGCL.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has entered into indemnification agreements with a
number of officers and directors of the Registrant under which the
Registrant has agreed to indemnify them against costs, charges, fines and
expenses, including amounts paid to settle an action or satisfy a
judgment, reasonably incurred by an officer or director in respect of any
civil, criminal or administrative action or proceeding to which such
person is made a party by reason of being or having been a director or
officer of the Corporation. The Registrant also
</FONT>
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<P><FONT size="2"> has entered into similar agreements with individuals who serve at
the written request of the Registrant as a director, officer, employee,
trustee, agent or fiduciary of another entity.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;7.&nbsp;&nbsp; Exemption from Registration Claimed.</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;8.&nbsp;&nbsp; Exhibits.</B>
</FONT>

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        <TD nowrap align="center"><FONT size="2"><B>Exhibit</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
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        <TD nowrap align="center"><FONT size="2"><B>Number</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left"><FONT size="2"><B>Description</B></FONT></TD>
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        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left"><HR size="1" noshade width="30%"></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Form of Amended and Restated Certificate of Incorporation of the Registrant.*</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Bylaws of the Registrant. <B>*</B></FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">4.3</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Rights Agreement between the Registrant and The Bank of New York, as Rights Agent,
dated January 29, 2002 **</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Covington &#038; Burling.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Covington &#038; Burling (included in Exhibit&nbsp;5.1)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Deloitte &#038; Touche LLP</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.3</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of PricewaterhouseCoopers LLP</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney of Directors of the Registrant.</FONT></TD>
</TR>
</TABLE>
</CENTER>

<P><FONT size="2">*&nbsp;&nbsp;Incorporated by reference to the Registrant&#146;s Registration Statement on
Form&nbsp;S-4, dated October&nbsp;5, 2001 (File No.&nbsp;333-71124).
</FONT>

<P><FONT size="2">**&nbsp;&nbsp;Incorporated by reference to the Registrant&#146;s Registration Statement on
Form&nbsp;8-A, dated January 29, 2002.
</FONT>
<P align="left"><FONT size="2"><B>Item&nbsp;9. Undertakings.</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp; The undersigned Registrant hereby undertakes to file, during any
period in which offers or sales are being made, a post-effective amendment
to this Registration Statement:
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp; to include any prospectus required by Section&nbsp;10(a)(3) of the
Securities Act if 1933;
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp; 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; and
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp; 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;
</FONT>
<P align="center"><FONT size="2">5</FONT>

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

<P><FONT size="2"> provided, however, that paragraphs 1(a) and 1(b) 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&nbsp;15(d) of the Exchange
Act that are incorporated by reference in this Registration
Statement.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp; The undersigned Registrant hereby undertakes that, for the
purpose of determining any liability under the Securities Act of 1933,
each post-effective amendment described under paragraph (1), above, 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.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp; The undersigned Registrant hereby undertakes 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.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp; The undersigned Registrant hereby undertakes that, for purposes
of determining liability under the Securities Act of 1933, each filing of
the Registrant&#146;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d)
of the Exchange Act that is incorporated by reference in this 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.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5)&nbsp; Insofar as indemnification for liabilities arising under the
Securities Act of 1933 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 Securities and Exchange Commission such indemnification is
against public policy as expressed in the Securities Act of 1933 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 1933 and will be governed by the final
adjudication of such issue.
</FONT>
<P align="center"><FONT size="2">6</FONT>

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

<P align="center"><FONT size="2"><B>SIGNATURES</B>
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form&nbsp;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 New York, State of New York, on
January&nbsp;29, 2002.
</FONT>
<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="55%">
<TR valign="bottom">
        <TD width="40%">&nbsp;</TD>
        <TD width="8%">&nbsp;</TD>
        <TD width="2%">&nbsp;</TD>
        <TD width="50%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
MEADWESTVACO CORPORATION</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD valign="top"><FONT size="2">By:</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
John A. Luke, Jr.</FONT></TD>
</TR>
<TR>
        <TD>&nbsp;</TD>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top">
<HR size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
John A. Luke, Jr.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chief Executive Officer and President</FONT></TD>
</TR>
</TABLE>
</CENTER>


<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated.
</FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="85%">
<TR valign="bottom">
        <TD width="29%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="45%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="16%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2"><B>Signature</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2"><B>Title</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2"><B>Date</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">John A, Luke, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chief Executive Officer and President
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
(principal executive officer)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">John A. Luke, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
and Director</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
        <TD valign="top"><FONT size="2">Karen R. Osar</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chief Financial Officer
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
(principal financial officer and</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">Karen R. Osar</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
principal accounting officer)</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Chairman
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Jerome F. Tatar</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">John G. Breen</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Michael E. Campbell</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Thomas W. Cole, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">7</FONT>


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

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="85%">
<TR valign="bottom">
        <TD width="29%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="45%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="16%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2"><B>Signature</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2"><B>Title</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2"><B>Date</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Duane E. Collins</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2"></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">David F. D&#146;Alessandro</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2"></FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>

<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">William W. Hoglund</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade><FONT size="2">
James G. Kaiser</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Richard B. Kelson</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">John A. Krol</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Susan J. Kropf</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Douglas S. Luke</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Robert C. McCormack</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Lee J. Styslinger, Jr.</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Jane L. Warner</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">8</FONT>

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

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="85%">
<TR valign="bottom">
        <TD width="29%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="45%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="16%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2"><B>Signature</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2"><B>Title</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2"><B>Date</B></FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top" align=center><FONT size="2">*</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">J. Lawrence Wilson</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Director
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">January&nbsp;29, 2002</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Richard A. Zimmerman</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">*By Power of Attorney</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">Wendell L. Willkie, II</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR>
        <TD valign="top"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">Wendell L. Willkie, II</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">Power of Attorney</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">9</FONT>

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

<P align="center"><FONT size="2"><B>Index to Exhibits</B>
</FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR valign="bottom">
        <TD width="8%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="79%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
        <TD width="1%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2"><B>Exhibit</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2"><B>Number</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left"><FONT size="2"><B>Description</B></FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD nowrap align="left"><HR size="1" noshade width="30%"></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">5.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Opinion of Covington &#038; Burling.</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Covington &#038; Burling (included in Exhibit&nbsp;5.1)</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.2</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of Deloitte &#038; Touche LPP</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">23.3</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Consent of PricewaterhouseCoopers LLP</FONT></TD>
</TR>

<TR valign="bottom">
        <TD valign="top"><FONT size="2">24.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Power of Attorney of Directors of the Registrant.</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">10</FONT>

</BODY>
</HTML>
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{"company-data": {"conformed-name": "MEADWESTVACO CORP", "cik": "0001159297", "assigned-sic": "2621", "irs-number": "311797999", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-81634", "film-number": "02521284"}, "business-address": {"street1": "ONE HIGH RIDGE PARK", "street2": "_", "city": "STAMFORD", "state": "CT", "zip": "06905", "phone": "2034617500"}, "mail-address": {"street1": "ONE HIGH RIDGE PARK", "street2": "_", "city": "STAMFORD", "state": "CT", "zip": "2034617500"}, "former-company": {"former-conformed-name": "MW HOLDING CORP", "date-changed": "20010918"}}
s-8
As filed with the Securities and Exchange Commission on January 29, 2002
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
______________
FORM S-8
REGISTRATION STATEMENT
under the
SECURITIES ACT OF 1933
______________
MeadWestvaco Corporation
(Exact name of registrant as specified in its charter)
Delaware
31-1797999
(States or other jurisdiction of
(I.R.S. Employer Identification Number)
incorporation or organization)
One High Ridge Park
Stamford, Connecticut 06905
(203) 461-7500
(Address, including zip code, of registrant's principal executive offices)
The Mead Corporation Employees Stock Purchase Plan
(Full title of the plans)
John W. Hetherington
Corporate Secretary
MeadWestvaco Corporation
One High Ridge Park
Stamford, Connecticut 06905
(203) 461-7500
(Name, address, including zip code, and telephone number, including area code, of agent for service)
With copies to:
D. Michael Lefever, Esq.
Covington & Burling
1201 Pennsylvania Avenue, N.W.
Washington, D.C. 20004
(202) 662-6000
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Title of Each Class
Amount to Be
Offering Price per
Aggregate Offering
Amount of
of Securities to Be Registered
Registered
Share
Price
Registration Fee
Common Stock, par value $0.01 per share(1)
250,000
(2)
$
27.92
(3)
$
6,980,000
(3)
$
642
(3)
(1)
Includes MeadWestvaco Corporation preferred stock purchase rights which,
until events specified in MeadWestvaco Corporation's Rights Agreement,
dated January 29, 2002, as it may be amended from time to time, occur,
will not be exercisable or evidenced separately from the common stock, par
value $0.01 per share, of MeadWestvaco Corporation ("Common Stock")
(2)
Pursuant to Rule 416(a) under the Securities Act of 1933, as amended
("1933 Act"), the number of shares of Common Stock registered hereby is
subject to adjustment to prevent dilution by reason of any stock dividend,
stock split, recapitalization or other similar transaction that results in
an increase in the number of the outstanding shares of Common Stock.
(3)
Calculated in accordance with Rule 457(h) under the 1933 Act based on the
average of the high and low sales prices per share of the common stock of
Westvaco Corporation on January 22, 2002, as reported by the New York
Stock Exchange ("NYSE"), and
multiplied by a factor of 0.97 reflecting the issuance in connection with the
combination of Westvaco Corporation and The Mead Corporation of 0.97 shares
of Common Stock in exchange for each one share of Westvaco Corporation common
stock, and used in lieu of the prices of the Common Stock which, as of the
date hereof, has not begun to trade on the NYSE.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.   Incorporation of Documents by Reference.
MeadWestvaco Corporation (the "Registrant") hereby incorporates by
reference into this Registration Statement the following documents
previously filed with the Securities and Exchange Commission (the
"Commission"):
•
The Annual Report on Form 10-K of Westvaco
Corporation for the year ended October 31, 2001;
•
The Annual Report on Form 10-K of Mead
Corporation for the year ended December 31, 2000, filed
March 9, 2001, as amended by a Form
10-K/A filed December 21, 2001;
•
The Quarterly Report on From 10-Q of Mead
Corporation for the quarter ended April 1, 200l, filed May
9, 2001;
•
The Quarterly Report on From 10-Q of Mead
Corporation for the quarter ended July 1, 200l, filed August
8, 2001;
•
The Quarterly Report on From 10-Q of Mead
Corporation for the quarter ended September 30, filed
November 8, 2001, as amended by a From 10-Q/A, dated
December 21, 2001;
•
The Current Reports on Form 8-K of Mead
Corporation, dated August 28, 2001, October 16, 2001,
October 18, 2001, and January 22, 2002;
•
The description of the shares of Common Stock
contained in the Registrant's Registration Statement on
Form 8-A, dated January 25, 2002, filed with the Commission
pursuant to Section 12 of the Securities Exchange Act of
1934, as amended (the "Exchange Act"), as amended by a Form 8-A/A filed the same date,
including any amendment or report subsequently filed for the purpose of
updating that description; and
•
The description of the shares of Registrant's
Common Stock purchase rights contained in the Corporation's
Registration Statement on Form 8-A, dated January 25, 2002,
filed with the Commission pursuant to Section 12 of the
Securities Exchange Act of 1934, as amended (the "Exchange
Act"), including any amendment or report subsequently filed
for the purpose of updating that description.
All documents filed by the Registrant pursuant to Section 13(a),
13(c), 14 and 15(d) of the Exchange Act after the date of this
Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered hereby have been
sold or which deregisters all securities then remaining unsold, shall be
deemed to be incorporated by
2
reference into this Registration Statement and to be a part hereof
from the date of filing of such documents. Any statement contained in a
document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes of this
Registration Statement to the extent that a statement contained herein or
in any subsequently filed document which also is deemed to be incorporated
by reference herein modifies or supersedes such statement. Any such
statement so modified or superseded shall not be deemed, except as so
modified or superseded, to constitute a part of this Registration
Statement.
The consolidated financial statements of The Mead Corporation
included in Mead's Annual Report on Form 10K/A Amendment No. 3 for the
year ended December 31, 2000, have been audited by Deloitte & Touche LLP,
independent auditors, as stated in their report, which is incorporated
herein by reference, and have been so incorporated in reliance upon the
report of Deloitte & Touche LLP given upon their authority as experts in
accounting and auditing.
The consolidated financial statements incorporated in this
Registration Statement by reference to the Annual Report on Form 10-K of
Westvaco Corporation for the year ended October 31, 2001 have been so
incorporated in reliance on the report of PricewaterhouseCoopers LLP,
independent accountants, given on the authority of said firm as experts in
auditing and accounting.
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 102(b)(7) of the Delaware General Corporation Law (the
"DGCL") permits a corporation to include in its certificate of
incorporation a provision eliminating or limiting the personal liability
of a director to the corporation or its stockholders for monetary damages
for breach of fiduciary duty as a director, except that such provision
may not eliminate or limit the liability of a director for (1) any breach
of the director's duty of loyalty to the corporation or its stockholders,
(2) acts or omissions not in good faith or which involve intentional
misconduct or a knowing violation of law, (3) liability under section 174
of the DGCL for unlawful payment of dividends or stock purchases or
redemptions, or (4) any transaction from which the director derived an
improper personal benefit. Article VIII of the Registrant's Certificate
of Incorporation provides that a director of the Registrant shall not be
personally liable to the Registrant or its stockholders for monetary
damages for breach of fiduciary duty as a director, except to the extent
that such exemption from liability or the limitation thereof is not
permitted under the DGCL.
3
Under Section 145 of the DGCL, a corporation is permitted to
indemnify any person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative (other than
action by or in the right of the corporation), by reason of the fact that
the person is or was an officer, director, employee or agent of the
corporation or is or was serving at the request of the corporation as an
officer, director, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise against expenses (including
attorney's fees), judgments, fines and amounts paid in settlement
actually and reasonably incurred in connection with such proceeding: (1)
if the person acted in good faith and in a manner he reasonably believed
to be in or not opposed to the best interests of the corporation; or (2)
in the case of a criminal proceeding, the person had no reasonable cause
to believe that his conduct was unlawful.
A corporation also is permitted to indemnify any person who was or
is a party or is threatened to be made a party to any threatened, pending
or completed action or suit by or in the right of the corporation to
obtain a judgment in its favor by reason of the fact that the person is
or was an officer, director, employee or agent of the corporation, or
is or was serving at the request of the corporation as a director,
officer, employee or agent of another corporation, partnership, joint
venture, trust or other enterprise, against expenses (including
attorney's fees) actually and reasonably incurred in connection with the
defense or settlement of such action or suit if the person acted in good
faith and in a manner he reasonably believed to be in or not opposed to
the best interests of the corporation, provided that such indemnification
is permitted with respect to any claim, issue or matter as to which the
person is found liable to the corporation unless and to the extend that
the Delaware Court of Chancery or the court in which the action or suit
is brought determines the person is fairly and reasonably entitled to
indemnification for such expenses as the court shall deem proper.
A corporation must indemnify any present or former director or
officer of the corporation who is successful on the merits or otherwise
in the defense of any action, suit or proceeding against expenses
actually and reasonably incurred by such person. Expenses incurred by an
officer or director, or any employees or agents as deemed appropriate by
the board of directors, in defending civil or criminal proceedings may be
paid by the corporation in advance of the final disposition of such
proceedings upon receipt of an undertaking by or on behalf of such
director or officer to repay such amount if it shall ultimately be
determined that the person is not entitled to be indemnified by the
corporation.
Section 2.13 of the Registrant's Bylaws provides that each director,
officer and employee, past or present, of the Registrant, and each person
who serves or may have served at the request of the Registrant as a
director, officer or employee of another corporation and their respective
heirs, administrators and executors, shall be indemnified by the
Registrant in accordance with, and to the fullest extent provided by, the
provisions of the DGCL.
The Registrant has entered into indemnification agreements with a
number of officers and directors of the Registrant under which the
Registrant has agreed to indemnify them against costs, charges, fines and
expenses, including amounts paid to settle an action or satisfy a
judgment, reasonably incurred by an officer or director in respect of any
civil, criminal or administrative action or proceeding to which such
person is made a party by reason of being or having been a director or
officer of the Corporation. The Registrant also
4
has entered into similar agreements with individuals who serve at
the written request of the Registrant as a director, officer, employee,
trustee, agent or fiduciary of another entity.
Item 7.   Exemption from Registration Claimed.
Not Applicable.
Item 8.   Exhibits.
Exhibit
Number
Description
4.1
Form of Amended and Restated Certificate of Incorporation of the Registrant.*
4.2
Bylaws of the Registrant.
*
4.3
Rights Agreement between the Registrant and The Bank of New York, as Rights Agent,
dated January 29, 2002 **
5.1
Opinion of Covington & Burling.
23.1
Consent of Covington & Burling (included in Exhibit 5.1)
23.2
Consent of Deloitte & Touche LLP
23.3
Consent of PricewaterhouseCoopers LLP
24.1
Power of Attorney of Directors of the Registrant.
*  Incorporated by reference to the Registrant's Registration Statement on
Form S-4, dated October 5, 2001 (File No. 333-71124).
**  Incorporated by reference to the Registrant's Registration Statement on
Form 8-A, dated January 29, 2002.
Item 9. Undertakings.
(1)  The undersigned Registrant hereby undertakes to file, during any
period in which offers or sales are being made, a post-effective amendment
to this Registration Statement:
(a)  to include any prospectus required by Section 10(a)(3) of the
Securities Act if 1933;
(b)  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; and
(c)  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;
5
provided, however, that paragraphs 1(a) and 1(b) 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)  The undersigned Registrant hereby undertakes that, for the
purpose of determining any liability under the Securities Act of 1933,
each post-effective amendment described under paragraph (1), above, 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.
(3)  The undersigned Registrant hereby undertakes 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.
(4)  The undersigned Registrant hereby undertakes that, for purposes
of determining liability under the Securities Act of 1933, each filing of
the Registrant's annual report pursuant to Section 13(a) or Section 15(d)
of the Exchange Act that is incorporated by reference in this 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.
(5)  Insofar as indemnification for liabilities arising under the
Securities Act of 1933 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 Securities and Exchange Commission such indemnification is
against public policy as expressed in the Securities Act of 1933 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 1933 and will be governed by the final
adjudication of such issue.
6
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, 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 New York, State of New York, on
January 29, 2002.
MEADWESTVACO CORPORATION
By:
John A. Luke, Jr.
John A. Luke, Jr.
Chief Executive Officer and President
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated.
Signature
Title
Date
John A, Luke, Jr.
Chief Executive Officer and President
January 29, 2002
(principal executive officer)
John A. Luke, Jr.
and Director
Karen R. Osar
Chief Financial Officer
January 29, 2002
(principal financial officer and
Karen R. Osar
principal accounting officer)
*
Chairman
January 29, 2002
Jerome F. Tatar
*
Director
January 29, 2002
John G. Breen
*
Director
January 29, 2002
Michael E. Campbell
*
Director
January 29, 2002
Thomas W. Cole, Jr.
7
Signature
Title
Date
*
Director
January 29, 2002
Duane E. Collins
Director
January 29, 2002
David F. D'Alessandro
*
Director
January 29, 2002
William W. Hoglund
*
Director
January 29, 2002
James G. Kaiser
*
Director
January 29, 2002
Richard B. Kelson
*
Director
January 29, 2002
John A. Krol
*
Director
January 29, 2002
Susan J. Kropf
*
Director
January 29, 2002
Douglas S. Luke
*
Director
January 29, 2002
Robert C. McCormack
*
Director
January 29, 2002
Lee J. Styslinger, Jr.
*
Director
January 29, 2002
Jane L. Warner
8
Signature
Title
Date
*
Director
January 29, 2002
J. Lawrence Wilson
Director
January 29, 2002
Richard A. Zimmerman
*By Power of Attorney
Wendell L. Willkie, II
Wendell L. Willkie, II
Power of Attorney
9
Index to Exhibits
Exhibit
Number
Description
5.1
Opinion of Covington & Burling.
23.1
Consent of Covington & Burling (included in Exhibit 5.1)
23.2
Consent of Deloitte & Touche LPP
23.3
Consent of PricewaterhouseCoopers LLP
24.1
Power of Attorney of Directors of the Registrant.
10