8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported) December 16, 2009

Reynolds American Inc.

(Exact Name of Registrant as Specified in its Charter)

North Carolina	1-32258	20-0546644
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

401 North Main Street,
Winston-Salem, NC 27101
(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code: 336-741-2000

Not Applicable
(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o     Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o     Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o     Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o     Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 8.01 Other Events.

     On December 16, 2009, Reynolds American Inc. announced a restructuring charge in connection with a workforce reduction of approximately 400 production positions at its largest subsidiary, R. J. Reynolds Tobacco Company, referred to as RJR Tobacco. RJR Tobacco expects to benefit from better aligning its staffing level with business requirements and enable its manufacturing operations to phase in new productivity programs over time. The workforce reduction will be significantly completed during 2010.

     As a result of the workforce reduction, RJR Tobacco will record a pretax fourth quarter restructuring charge of approximately $47 million, or approximately $28 million after tax, representing severance and related benefits. Estimated savings from this workforce reduction are expected to be approximately $17 million during 2010, increasing to annualized savings of approximately $30 million thereafter.

     A copy of the press release announcing the restructuring charge and workforce reduction is attached to this Current Report on Form 8-K as Exhibit 99.1.

ITEM 9.01 Financial Statements and Exhibits.

(d) Exhibits.

The following is furnished as an Exhibit to this Report.

Number	Exhibit
99.1	Press Release of Reynolds American Inc., dated December 16, 2009.

SIGNATURE

          Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

REYNOLDS AMERICAN INC.
By:	/s/ Frederick W. Smothers
	Name:	Frederick W. Smothers
	Title:	Senior Vice President and Chief Accounting Officer

Date: December 16, 2009

INDEX TO EXHIBITS

Number	Exhibit
99.1	Press Release of Reynolds American Inc., dated December 16, 2009.

EX-99.1

Exhibit 99.1

Reynolds American Inc.
P.O. Box 2990
Winston-Salem, NC 27102-2990

Contact:	Investor Relations:	Media:	RAI 2009-22
	Morris Moore	Maura Payne
	(336) 741-3116	336-741-6996

Reynolds American to take charge of approximately $47 million related to workforce reduction

WINSTON-SALEM, N.C. — Dec. 16, 2009 — Reynolds American Inc. (NYSE: RAI) said it plans to take a charge of approximately $47 million in the fourth quarter of 2009 in connection with severance and related costs for about 400 R.J. Reynolds Tobacco Company employees who will be leaving the company by 2011.

All employees who will be leaving the company are production associates who had asked that their job be considered for elimination. R.J. Reynolds last offered production associates the opportunity to express interest in receiving a severance package in 2003.

Job eliminations will begin in January, and most will be completed during 2010; a few employees will have release dates in early 2011.

“This is a win-win situation for both employees and the company,” said Tommy L. Hickman, senior vice president of operations for R.J. Reynolds. “No jobs were eliminated unless an employee asked that they be considered for elimination, and we were able to accommodate the wishes of every employee who asked to be considered. Actual release dates for each individual will be determined based on both the needs of the business and any milestones the employee needs to reach in order to be eligible for retirement or other benefits.

“The company benefits from additional streamlining that will better align our staffing level with business requirements and enable our manufacturing operations to phase in new productivity programs over time,” said Hickman. R.J. Reynolds expects to achieve cost savings of approximately $17 million in 2010, which will increase to approximately $30 million in 2011, as a result of the headcount reduction.

Hickman said employees leaving the company will receive two weeks of pay for every year of service, up to a maximum of 78 weeks, along with other retirement- and benefits-related payments.

Web Disclosure

Starting Jan. 1, 2010, RAI’s Web site, www.ReynoldsAmerican.com, will be the primary source of publicly disclosed news about RAI and its operating companies. We will use the Web site as our primary means of distributing quarterly earnings and other company news.

-more-

We encourage investors and others to register at www.ReynoldsAmerican.com to receive alerts when news about the company has been posted.

ABOUT US

Reynolds American Inc. (NYSE: RAI) is the parent company of R.J. Reynolds Tobacco Company; Conwood Company, LLC, Santa Fe Natural Tobacco Company, Inc., and Niconovum AB.

• R.J. Reynolds Tobacco Company is the second-largest U.S. tobacco company. The company’s brands include five of the 10 best-selling cigarettes in the United States: Camel, Pall Mall, Winston, Kool and Doral.

• Conwood Company, LLC is the nation’s second-largest manufacturer of smokeless tobacco products. Its leading brands are Kodiak, Grizzly and Levi Garrett. Conwood also sells and distributes a variety of tobacco products manufactured by Lane, Limited, including Winchester and Captain Black little cigars, and Bugler roll-your-own tobacco.

• Santa Fe Natural Tobacco Company, Inc. manufactures Natural American Spirit cigarettes and other additive-free tobacco products, and manages and markets other super-premium brands.

• Niconovum markets innovative nicotine replacement therapy products in Sweden and Denmark under the Zonnic brand name.

Copies of RAI’s news releases, annual reports, SEC filings and other financial materials are available at www.ReynoldsAmerican.com.

###