B-A-T INTERNATIONAL FINANCE IMV=ED P0 Box 482 Westminster House 7 Millbank London SWIF UE Invorpamt" In Lon"u-No. 100M Teleponeol-222= T*IWMVWC Addn" VGMCQW Lo"On M Tel"MMS DCG/JJH 2fth Pebruary tg?7 4 Dear Sir, B.A.T. International Finance Limited 104% Guaranteed Notes 1991 It accordance with Clause 7 of the Note Agreement, and Clause 4 of the Guarantee Agreement dated Ist Horeb 1976, between and B.A.T. International Pinsuce Limited, we have sent, under a separate cover, the following:- (1) Report and Acco=ta for B.A.T. International Finance Limited for the year ended 30th September 19!?6. (2) Report and Accounts for British-American Tobacco Company Limited for the year ended 30th September and now enclose the following:- (1) Officers' Certificates of B.A.T. International Pinan a Limited and British-American Tobacco Company Limited. (2) Cortificetes of Deloitte & Co., Chartered Accountants, Auditors to B.A.T. International P4"An a Limited and British-American Tobacco Company Limited. Yours faithfully, 3). C. GPJ= C:0 Enes. Un 00 B.A.T Imoumigs P-1-C. - MMEBOTA DooSffM py - pRODU ANr To V11.0. OF CONSENTJUDGMENr CO CEO PURSU DATr"D 5/&" INITATE OF UNNESOM Er AL V. PHXp Afogge, Er AL_ CASE No. C14M4=5