Exhibit 12.1

REYNOLDS AMERICAN INC.
COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(Dollars in Millions)
(Unaudited)

															For the Three
															Months Ended
	For the Years Ended December 31,														March 31,
	2005			2006			2007			2008			2009		2009		2010
Earnings before fixed charges:
Income from continuing operations before income taxes	$	1,416		$	1,809		$	2,073		$	2,128		$	1,534	$	17	$	512
Deduct: Income on equity investment		(10	)		(17	)		(13	)		(1	)		—		—		—
		1,406			1,792			2,060			2,127			1,534		17		512
Interest and debt expense		113			270			338			275			251		66		60
Interest portion of rental expense		12			8			7			7			7		2		2
Earnings before fixed charges	$	1,531		$	2,070		$	2,405		$	2,409		$	1,792	$	85	$	574
Fixed charges:
Interest and debt expense	$	113		$	270		$	338		$	275		$	251	$	66	$	60
Interest portion of rental expense		12			8			7			7			7		2		2
Total fixed charges	$	125		$	278		$	345		$	282		$	258	$	68	$	62
Ratio of earnings to fixed charges		12.2			7.4			7.0			8.5			6.9		1.3		9.3