(B&W) PROTECTED BY MINNESOTA TOBACCO LITIGATION PROTECTIVE ORDER " Yt 'wirxx@icA_,"SC>rV mo( 1(232 January 15, 1980 z Secretary British-American Tobacco Company Limited P.-O. Box 482 Westminster House, 7 Millbank London, SW1P 3JE, England Dear Sir: By letter dated February 7, 1977 (as amended April 17, 1979), your Company and Brown & Williamson Tobacco Corpo- ration ("B&W") entered into an agreement with respect to the costs of Central Group Research and separate Company Research. Modification of the agreement is necessary in order to reflect the change in the annual accounting period of your Company from September 30 to December 31, effective for 1979. Accordingly, it is hereby agreed that Sections 2(b) and 2 (c) of the agreement shall be applied in the following manner: 1. B&W shall contribute to the cost-of Central Group z Research for the twelve-month period ending September 30, 1979 in the manner provided therein. z 2. B&W shall contribute to the cost of Central Group Research for the three-month period October 1, 1979 through December 31, 1979 an amount equal to 0.21% of B&W's net turnover for such period and shall remit the amount of its contribution within 90 days following the close of such period. 3. For each calendar year commencing with 1980, Sec- tions 2 (b) and 2( shall be amended to read as follows: 620856978 (B&W) PROTECTED BY MINNESOTA TOBACCO LITIGATION PROTECTIVE ORDER (b) B&W shall contribute to the cost of Central Group Research for each fiscal year ending December 31 an amount equal to 0.21% of B&W's net turnover for such fiscal year. I I(C) B&W shall remit the amount of its contribu- tion within 90 days following the close of the December 31 fiscal year." Sincerely, BROWN & WILLIAMSON TOBACCO CORPORATION B Y- AGREED: BRITISH-AMERICAN TOBACCO COMPANY LIMI By 620856979 - 2-