(B&W) PROTECTED BY-MINNESOTA TOBACCO LITIGAMN PROTECTIVE ORI*R 160n West Hill Street -P 0. Box 35090-Louisville. Kentucky 40272 April 17, 1979 Secretary British-American Tobacco Co. Ltd. P. 0. Box 482 Westminster House, 7 Millbank London, SWIP 3JE, England Dear Sir: By letter dated February 7, 19771 your company and Brown & Williamson Tobacco Corporation ("B&W") agreed to a formula for sharing the costs of Central Group Research equitably among the major affiliates benefiting from that research effort. B&Wls annual contribution rate was set in the agreement at 0. 1 5 Olo of net turnover. The Group commitment to research and development has increased sub- stantially since the date of the agreement, necessitating achange in the contribution formula. Accordingly, it is agreed that, beginning October 1; .1978, B&W shall contribute to the cost of Central Group Research an amount equal to 0. 2 176 of its net turnover. for each fiscal year. W., Sincerely, BROWN & WILLIAMSON TOBACCO CORPORATION By AGREED: BRITISH-AMERICAN T013ACCO CO. LTD'. By@__