<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001275283</cik>
        <entityName>REYNOLDS AMERICAN INC</entityName>
        <fileNumber>001-32258</fileNumber>
        <address>
            <street1>401 North Main</street1>
            <city>Winston Salem</city>
            <stateOrCountryCode>NC</stateOrCountryCode>
            <stateOrCountry>NORTH CAROLINA</stateOrCountry>
            <zipCode>27102</zipCode>
        </address>
        <telephoneNumber>(336) 741-2000</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Guarantor of 2.764% Notes due 2022</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(2)</ruleProvision>

    <signatureData>
        <signatureName>Christopher Rances</signatureName>
        <signatureTitle>Senior Analyst, Market Watch and Proxy Compliance</signatureTitle>
        <signatureDate>2022-08-16</signatureDate>
    </signatureData>
</notificationOfRemoval>
