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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OpH8RI4DOslWyH8XE+lY/tRXOk2+u3pgrKxUy87Nk27s6791RLmMuCu2LbMg76uX
 2GKWNrHGJKU7a7rDmDnm8w==

<SEC-DOCUMENT>9999999995-08-003552.txt : 20081202
<SEC-HEADER>9999999995-08-003552.hdr.sgml : 20081202
<ACCEPTANCE-DATETIME>20081202001511
ACCESSION NUMBER:		9999999995-08-003552
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081201
DATE AS OF CHANGE:		20081202
EFFECTIVENESS DATE:		20081201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			British American Tobacco p.l.c.
		CENTRAL INDEX KEY:			0001303523
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-155563
		FILM NUMBER:		081223750

	BUSINESS ADDRESS:	
		STREET 1:		GLOBE HOUSE
		STREET 2:		4 TEMPLE PLACE
		CITY:			LONDON
		STATE:			X0
		ZIP:			WC2R 2PG
		BUSINESS PHONE:		44-207-845-2000

	MAIL ADDRESS:	
		STREET 1:		GLOBE HOUSE
		STREET 2:		4 TEMPLE PLACE
		CITY:			LONDON
		STATE:			X0
		ZIP:			WC2R 2PG
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-12-01</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>09:00:00</finalEffectivenessDispTime>
        <form>F-6</form>
        <filer>
            <cik>0001303523</cik>
            <entityName>British American Tobacco p.l.c.</entityName>
            <fileNumber>333-155563</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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