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

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

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    <testOrLive>LIVE</testOrLive>

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            <entityName>REYNOLDS AMERICAN INC</entityName>
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        <filer>
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        <filer>
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            <entityName>British American Tobacco p.l.c.</entityName>
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