(e) At a meeting held on July 16, 2009, the Board of Directors of Reynolds American Inc., based upon a recommendation from its Compensation and Leadership Development Committee, approved certain amendments to the Amended and Restated Reynolds American Inc. Executive Severance Plan, referred to as the ESP. Such amendments consist of (1) modifications to the definition of "Cause" and (2) certain other non-material changes. A copy of the amended and restated ESP is attached to this report as Exhibit 10.1.

(d) Exhibits. The following is filed as an Exhibit to this Report.

Number    Exhibit

10.1      Reynolds American Inc. Executive Severance Plan, as amended and restated
          effective August 1, 2009.