Exhibit 99.1

June 17, 2010

Susan Ivey
Chairman, President and CEO
Reynolds American, Inc.
401 North Main Street
19th Floor
Winston-Salem, NC 27102

Via Electronic mail and fax

Dear Susan,

Please consider this letter my formal resignation.

Very recently, the workload on my current boards has increased and I feel it is best that I reduce my commitments before I am unable to devote the amount of time that the company requires and deserves.

I remain a supporter of you and the company and expect to hear great things about Reynolds American, Inc. I wish the company every success going forward.

All the best,

Betsy Atkins