ITEM 2.02 Results of Operations and Financial Condition.
The information in this Current Report is being furnished and shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subjected to the liabilities of that Section. The information in this Current Report shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such a filing.
On April 29, 2009, Reynolds American Inc. issued an earnings release announcing its financial results for the three months ended March 31, 2009. A copy of the earnings release is attached 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 Earnings Release of Reynolds American Inc., dated April 29, 2009.

---