LORILLARD TOBACCO COMPANY GLOSSARY OF NAMES

Aaronson, E. Kaye Scholer, Attorney

Abelman, Frayne & Rezac Lorillard Counsel

Abelman, Frayne & Schwab Lorillard Counsel

Abelman, L.E. Abelman, Frayne & Schwab, Attorney

Abrams, F. Cahill, Gordon & Reindel, Attorney

Abrams, J.R. Nutter, McClennen & Fish, Attorney

Abrams, K. Lorillard, Vice President of Personnel

Achey, T. Lorillard, General Sales Manager

Ackman, R.S. Imperial Tobacco Company, In-House Attorney

Adams & Reese Philip Morris Counsel

Adams, A. Shook, Hardy & Bacon, Analyst

Adams, A.M. Schnader, Harrison, Sagal & Lusir, Attorney

Adams, D.M. Jr. Evans, Dalby & Cumming, Attorney

Adams, Hoeth & Justice, P.C. Tobacco Institute Counsel

Adams, M. B. Philip Morris, Senior Assistant General Counsel and Regional Counsel, Latin America

- 1 - Adams, S. Warner & Stackpole, Attorney

Adams, W. Tobacco Institute, Assistant Treasurer and Vice President

Adelman, D Burson Marsteller, Employee

Adkins, G.C. Philip Morris, Assistant General Counsel

Adler, Pollock & Sheehan Philip Morris Counsel

Adorno & Zeder Brown & Williamson Counsel

Agress, E.R. Lorillard, Associate General Counsel

Agrimonti, L.M. Doherty, Rumble & Butler, Attorney

Aho, B.J. Quorum Litigation Services, President & CEO

Ahrensfeld, T.F. Philip Morris, Senior Vice President and General Counsel

Ainsworth, W.E. RJ Reynolds, Vice President and Counsel for Governmental Affairs

Akerman, Senterfitt, & Edison Lorillard Counsel

Akin, D. Shook, Hardy & Bacon, Attorney

Akin, Gump, Strauss, Hauer & Feld Joint Industry Counsel

Alan Hilburg & Associates Lorillard Public Relations Firm

Albanese, J.A. Jr. Callo Carroll, Inc., Employee

Alden, D.B. Jones, Day, Reavis & Pogue, Attorney

- 2 - Alessi, R.J. LeBoeuf, Lamb, Greene & MacRae, Attorney

Alexander, A. Lorillard, Employee

Alexander, J.T. Winston & Strawn, Attorney

Alfonzetti, V. Lorillard, Employee

Allard, N. Latham & Watkins, Attorney

Allem, J. Allem & Associates, Consulting Firm for TI

Allen, Matkins, Leck, Gamble & Mallory Lorillard Counsel

Allen, R. Lorillard, Analytical Chemist

Allen, W.H. Covington & Burling, Attorney

Allinder, W.L. Shook, Hardy & Bacon, Attorney

All-Ways Advertising Company Lorillard Advertising Agency

Alsobrook, H.B. Adams & Reese, Attorney

Altheimer & Gray Hill & Knowlton Counsel

Altherr, A.E. Liberty Mutual Insurance Company, Legal Department

Altland, S. Legalgard Information Solutions, Project Leader

Altongy, P. Schroder Salomon Smith Barney, Employee

Altschuler, S. Winston & Strawn, Attorney

- 3 - Ammons, L.W. Lorillard, Director of Leaf Processing and Warehousing

Amos, L. Brown & Williamson, Senior Attorney

Amster & Rothstein Lorillard Counsel

Amster, M. Amster & Rothstein, Attorney

Andelman, D. Burson Marsteller, Employee

Anders, J.F. American, Employee

Anderson & Baker Lorillard Counsel

Anderson, D. Lennen & Newell, Inc., Vice President

Anderson, E.R. Anderson, Russell, Kill & Olick, Attorney

Anderson, G. Hoge, Fenton, Jones & Appel, Attorney

Anderson, J. Anderson & Baker, Attorney

Anderson, M. Goodsill, Anderson, Quinn & Stifel, Attorney

Anderson, Moss, Parkes, Myers & Sherouse Brown & Williamson Counsel

Anderson, R.B. May, Adam, Gerdes & Thompson, Attorney

Anderson, Russell, Kill & Olick American Counsel

Anderson, T. Lorillard, Associate General Counsel

Anderson, W. Lorillard Consultant

- 4 - Ando, N.Y. McCorriston, Miho, Miller, Mukai, Attorney

Andrade, A.J. Shook, Hardy & Bacon, Attorney; Philip Morris, Vice President of Worldwide Regulatory Affairs

Aneff, D. Wachtell, Lipton, Rosen & Katz, Attorney

Angle, K. Shook, Hardy & Bacon, Attorney

Anguilla, F Medeiros, Karmen & Sanford, Attorney

Angus, J.W. Foote, Cone & Belding, Senior Vice President

Anselmi, J. Lorillard, Director of Fleet Operations & Travel Services

Antolin, S. Rhodes & Mason, Attorney

Apco Associates Philip Morris Consultant

Aponte, H.J. Kirkland & Ellis, Paralegal

Appleton, S. Brown & Williamson, Director of Scientific and Regulatory Affairs

Arato, J. Lorillard, Associate Brand Manager

Archambault, J.R. Brooks, Pierce, McLendon, Humperey & Leonard, Attorney

Archie, P.B. Perkins Coie, Attorney

Arias, A. Sam/deGarmo Ltda., Account Supervisor

Arkin, S.S. Chadbourne & Parke, Attorney

- 5 - Armao, J.J. Heller, Ehrman, White & McAuliffe, Attorney

Armstrong, D. Cravath, Swaine & Moore, Attorney

Armstrong, T.G. Grey Advertising, Inc., Employee

Arnhold, T.H. Lorillard, Division Manager

Arnold & Porter Philip Morris Counsel; American Counsel on FTC Issues

Arnold, J.R. Shook, Hardy & Bacon, Attorney

Arnone, M.E. Lorillard, Corporation Training Manager

Arthur Andersen Lorillard Consultant

Arthur D. Little, Inc. Industry Consultant

Asante, D. Phillip Morris, Associate General Counsel of Worldwide Regulatory Affairs

Ascheman, M.J. Shook, Hardy & Bacon, Analyst

Asher, J.B. Lorillard, Senior Project Analyst

Ashford, M. Southland Corporation, Employee

Associate Cooperatives, Inc. Lorillard Marketing Firm

Atkeson, T. Arnold & Porter, Attorney

Atlas & Hall RJ Reynolds Counsel

Atlas, M. Atlas & Hall, Attorney

- 6 - Audits and Surveys Worldwide Industry Consultant

Auerbach, D.B. Covington & Burling, Attorney

Augustyn, K.P. Lorillard, Group Brand Director

Auslander, C.M. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Auspitz, J.C. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Austern, H.T. Covington & Burling, Attorney

Ave, J.R. Lorillard, President, Board of Directors and Vice President of Advertising and Brand Management

Aviado, D.M. Industry Consultant

Avrett, Free & Ginsberg, Inc. Lorillard Advertising Agency

Backes, J.E. Goodwin, Procter & Hoar, Attorney

Backman, G.S Weil, Gotshal & Manges, Attorney

Bagatelos & Fadem Philip Morris and Tobacco Institute Counsel

Bagatelos, P.A. Bagatelos & Fadem, Attorney

Bailey, J. Shook, Hardy & Bacon, Analyst

Bailey, L.D. Upshaw, Williams, Biggers, Beckham, & Riddick, Attorney

Bailey, W.S. Schroder Salomon Smith Barney, Employee

- 7 - Baird, B.A. Covington & Burling, Attorney

Baird, Kirven, Westfall & Talbot Lorillard Counsel

Baird, W.B. Baird, Kirven, Westfall & Talbott, Attorney

Baker & McKenzie Lorillard and Brown & Williamson Counsel

Baker, A.L. Wright, Henson, Somers, Sebelius, Clark & Baker, Attorney

Baker, Donelson, Bearman & Caldwell Philip Morris & United States Tobacco Counsel

Baker, F.D. Sedgwick, Detert, Moran & Arnold, Attorney

Baker, H.H. Baker, Donelson, Bearman & Caldwell, Attorney

Baker, H.J. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Baker, M.E. Shook, Hardy & Bacon, Attorney

Baker, Worthington, Crossley, Stomasberry & Woolf Philip Morris Counsel

Balabanian, D.M. McCutchen, Doyle, Brown & Emerson, Attorney

Baldwin, P. United States Tobacco, Employee

Baldwin, W.R. (Bill) Lorillard, Regional Sales Manager

Balkan, J. Lorillard, Employee

Ball, N. Lorillard, Associate Brand Manager

Ball, R. Lorillard, Research Department Employee

- 8 - Ball, R.W. Lorillard, Manager of Print Purchasing

Ballestero, M. Lorillard, Regional Manager-Spain

Balloun, J. E. Shook, Hardy & Bacon, Attorney

Balsam, J.C. Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein, Attorney

Bankhead, J.G.R. Brown & Williamson, Vice President

Bankoff, J. King & Spalding, Attorney

Bantle, L.F. American Tobacco Company, President; United States Tobacco, President

Barald, P.A. Covington & Burling, Attorney

Baran, J.W. Wiley, Rein & Fielding, Attorney

Barber, R.A. Shook, Hardy & Bacon, Attorney

Barber, W.L. Lorillard, Broadcast Advertising Consultant

Barbour, Griffith & Rogers Joint Industry Counsel

Barbour, H. Barbour, Griffith & Rogers, Attorney

Barents Group, L.L.C. Industry Consultant

Barkdoll, M. Industry Consultant

Barkin, S.L. Davis & Gilbert, Attorney

Barkley & Thompson Tobacco Institute Counsel

- 9 - Barkley, R.B. Barkley & Thompson, Attorney

Barnett, T.O. Covington & Burling, Attorney

Barnette, W.P. King & Spalding, Attorney

Barnhill, G.M. Womble, Carlyle, Sandridge & Rice, Attorney

Barnhill, H.G. Jr. Womble, Carlyle, Sandridge & Rice, Attorney

Baroni, J.J. Shook, Hardy & Bacon, Attorney

Baroody, G.T. Lorillard, Vice President of Marketing Services

Barr, S.E. Shook, Hardy & Bacon, Attorney

Barrell, R.E. Lorillard International, Director of Operations - Europe

Barrera, J. Cigarrera La Moderna S.A., Employee

Barrett, K.D. Jr. Lorillard, Associate Flavorist

Barrett, M. Legislative Consultant

Barrington, M.J. Philip Morris, Senior Vice President & General Counsel; Hunton & Williams, Attorney

Barron, G.V. Shook, Hardy & Bacon, Attorney

Barth, L.E. Shook, Hardy & Bacon, Analyst

Barton, F.C. Lennen & Newell, Inc., Vice President and General Manager

Basham, Ringe Y Correa Lorillard Counsel

- 10 - Bass, A.J. Jr. Lorillard, Vice President of Sales

Bass, D.A. Bower & Gardner, Attorney

Bass, K.N. Kirkland & Ellis, Attorney

Basset, R. King & Spalding, Attorney

Batastini, L. Adams & Reese, Attorney

Bates, W.W. Jr. Liggett, Director of Research

Bator, P. Mayer, Brown & Platt, Attorney

Battilega, C. Sheppard, Mullin, Richter & Hampton, Attorney

Baum, M.A. Davis & Gilbert, Attorney

Baumann, M.G. Economist Incorporated, Employee

Baylies, W.C.(Tad) Lorillard, Senior Brand Manager

Beach, G.K. Jones, Day, Reavis & Pogue, Attorney

Beard, R.T. Mitchell, Williams, Selig, Gates & Woodward, Attorney

Beauchemin, E.P. Philip Morris, Regional Director of Government Affairs

Beck, J.M. Shook, Hardy & Bacon, Attorney

Becker, K. Tobacco Institute, Attorney

Becker, L.H. Arnold & Porter, Attorney

- 11 - Becker, S. Loews, Senior Tax Counsel

Becker, S.J. Arnold & Porter, Attorney

Becker, S.T. Lorillard, Associate General Counsel

Becker, T.R. Shook, Hardy & Bacon, Analyst

Bedell, Dittmar, Devault & Pillans Lorillard Counsel

Beder, E. Covington & Burling, Attorney

Beeker, J. Shook, Hardy & Bacon, Analyst

Beighey, D. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Beighey-Georgiades, D. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Beihl, E.F. Shook, Hardy & Bacon, Attorney

Belasic, M. Jones, Day, Reavis & Pogue, Attorney

Belcher, Henzie & Biegezahn Philip Morris Counsel

Bell, C.H. Nielsen, Merksamer, Hodgson, Parrinello & Mueller, Attorney

Bell, H.H. Lorillard, Associate General Counsel

Bell, J.H. Lorillard, Analytical Chemist

Bell, M. Liberty Mutual Insurance Company, Employee

Bell, R.B. Wiley, Rein & Fielding, Attorney

- 12 - Bell, W.S. Ralphs Grocery Company, Attorney

Bellacosa, P.A. Kirkland & Ellis, Attorney

Bellerand, A. Lorillard, Director of Payroll Services

Bellows, H.A. Audits and Surveys Worldwide, President and Chief Operating Officer

Belongia, R.J. Lorillard, Director of Merchandising and Special Markets

Belt, D.L. Jacobs, Grudberg, Belt & Dow, Attorney

Benbow, W.S. American, Senior Vice President

Bender, R.A. Worden, Thane & Haines, Attorney

Benefield, D.J. Lorillard, Employee

Bennett, A.R. Weil, Gotshal & Manges, Attorney

Bennett, J.E. Lorillard, Director of Manufacturing

Bennett, M.B. Lorillard, Research Biologist

Bennett, M.C. Baker & McKenzie, Attorney

Bennett, M.J. McCorriston, Miho, Miller, Mukai, Attorney

Bennett, W.B. United States Tobacco, Scientist

Benson, D.R. Kasowitz, Benson, Torres & Fieldman, Attorney

Benson, S. Lorillard, Group Manager of Marketing Research

- 13 - Bentata, I. Estudio Bentata, Attorney

Benton, H. Lorillard, Associate Brand Manager

Bentson, G.J. Lorillard Consultant

Berberian, S.B. Shook, Hardy & Bacon, Attorney

Berger, J.E. Shook, Hardy & Bacon, Attorney

Bergholtz, N.F. Dechert, Price & Rhodes, Attorney

Bergman, J.I. Wachtell, Lipton, Rosen & Katz, Attorney

Bergner, Boyette & Bockorny Joint Industry Counsel

Bergner, J. Bergner, Boyette & Bockorny, Attorney

Bergson, P.C. Reynolds, Employee

Berka, C. McCutcheon, Doyle, Brown & Emerson, Attorney

Berke, B.H. Kramer, Levin, Naftalis & Frankel, Attorney

Berkowitz, Dick, Pollack & Brant Lorillard Consultant

Berkowitz, M. Philip Morris, Vice President and Assistant Director of Marketing

Berlind, M. Philip Morris, Senior Assistant General Counsel of Worldwide Regulatory Affairs; Munger, Tolles & Olson, Attorney

Berman, A. Weil, Gotshal and Manges, Attorney

Bernard, A.A. Lorillard International, General Manager of Operations - 14 -

Bernard, J. Lorillard, Employee

Bernasek, E. Reynolds, Employee

Bernick, D.M. Kirkland & Ellis, Attorney

Bernstein-Gaeta, J. Arnold & Porter, Attorney

Bertaut, C.E. Chaffe, McCall, Phillips, Toler & Sarpy, Attorney

Bertzyk, S.D. Jones, Day, Reavis & Pogue, Attorney

Berube, L. Reynolds, Legal Assistant

Best, J. Debevoise & Plimpton, Attorney

Besthoff, S.J. III K & B, Inc., Employee

Bewley, L. Reynolds, Employee

Bezanson, T.E. Chadbourne, Park, Whiteside & Wolf, Attorney

Bhatia, V. Susman & Godfrey, Attorney

Bianchi, R.F. Reynolds, Associate Counsel

Bible, G.C. Philip Morris, President & Chief Executive Officer

Biddle, W.P.,III Higgins, Biddle, Chester & Trew, Attorney

Biegenzahn, L.J. Belcher, Henzie & Biegezahn, Attorney

Bierman, N.G. Shook, Hardy & Bacon, Analyst - 15 -

Biersteker, P.J. Jones, Day, Reavis & Pogue, Attorney

Bigda, D. Dancer Fitzgerald Sample, Inc., Employee

Bingaman, D.P. Lorillard, Research Administrator

Bircher, A. Womble, Carlyle, Sandridge & Rice, Attorney

Birnbaum, S.L. Skadden, Arps, Slate, Meagher & Flom, Attorney

Bishop, L.R. Crowley, Haughey, Hansen, Toole & Dietrich, Attorney

Bisio, R. Honigman, Miller, Schwartz & Cohn, Attorney

Bissell, J.G. Strong, Pipkin, Nelson & Bissell, Attorney

Bissette, M. Lorillard, Director of Leaf Operations

Bitsky, J.I. Weil, Gotshal & Manges, Attorney

Bixenstein, K. Jones, Day, Reavis & Pogue, Attorney

Bjorck, C. Jones, Day, Reavis & Pogue, Attorney

Blacha, M.M. Winston & Strawn, Attorney

Blache & Perkins Industry Counsel

Blache, C.J. Blache & Perkins, Attorney

Blachly, T. Lorillard, Employee

Black, C. Black, Kelly, Scruggs & Healey, Attorney - 16 -

Black, D Williams & Connolly, Attorney

Black, Kelly, Scruggs & Healey Philip Morris and Tobacco Institute Counsel

Black, R. Brown & Williamson, Director of Leaf Blending

Blackman, L.L. Kadison, Pfaelzer, Woodard, Quinn & Rossi, Attorney

Blacknall, J.J. Lorillard, Director of Manufacturing and Board of Directors

Blalock, J.V. Brown & Williamson, Director of Public Relations

Blaner, K.L. Covington & Burling, Attorney

Blank, M.S. Heller, Ehrman, White & McAulliffe, Attorney

Blankenship, W.D. Lorillard, Manager of Chain Accounts

Bleakley, P.K. Arnold & Porter, Attorney

Blixt, C.A. Reynolds, Executive Vice President & General Counsel

Bloch, D. Patton, Boggs & Blow, Attorney

Block, M.S. Lorillard, Director of Engineering

Blynn, G.M. Jones, Day, Reavis & Pogue, Attorney; RJ Reynolds, Vice President & Deputy General Counsel

Boddington, R.C.H. Ziman & Company, Attorney

Bodenheimer, D.R. Lorillard, Director of Sales Systems Development

- 17 - Boffa, J.R. Wachtell, Lipton, Rosen & Katz, Attorney

Boggs, W. Gray, Carey, Ware & Freidenrich, Attorney

Boisfantaine, C.R. Sessions and Fishman, Attorney

Bolema, T. Weil, Gotshal & Manges, Attorney

Bolton, L. Shook, Hardy & Bacon, Analyst

Boman, S.M. Tobacco Institute, Vice President

Bondurant, R.F. Lorillard, Senior Flavorist

Bondy, R. Lorillard, Group Brand Manager

Bone & Associates Joint Industry Consultant

Bone, R.W. Bone & Associates, Employee

Bonne, Jones, Bridges, Mueller & O'Keefe Lorillard Counsel

Bonnell, A.H. Brumbaugh, Free, Graves & Donohue, Attorney

Bonomo, R. Lorillard, Regional Sales Manager

Bookbinder, D. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Bookspan, D.I. Wolf, Block, Schorr & Solis-Cohen, Attorney

Boone, Karlberg & Haddon Philip Morris Counsel

Boone, M.D. Shook, Hardy & Bacon, Attorney

- 18 - Bopp, Coleson & Bostrom Lorillard Counsel

Bopp, J. Bopp, Coleson & Bostrom, Attorney

Borgerding, M.F. Reynolds, Master Chemist

Borman, K.T. Shook, Hardy & Bacon, Attorney

Borsini, M. Lorillard, Brand Manager

Boscia, L.A. Lorillard, Assistant Product Manager

Bostick, J. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Bott, E.S., Jr. Thompson Coburn, Attorney

Bouhan, Williams & Levy Lorillard Counsel

Boult, Cummings, Conners & Berry BAT Counsel

Boulter, M. Hollingsworth & Vose, Paralegal

Bowe, W. Foote, Cone & Belding, Employee

Bower & Gardner Lorillard Counsel

Bowes, M.H. Lorillard, Vice President of Manufacturing

Bowling, J.C. Philip Morris, Senior Vice President

Boyle, J.W. Jones, Day, Reavis & Pogue, Attorney

Boyse, S. Brown & Williamson, Director of Scientific Communications

- 19 - Boza, J. Estudio Romero, Attorney

Braceras, R.M. Goodwin, Procter & Hoar, Attorney

Bradbury, S.G. Kirkland & Ellis, Attorney

Bradford, J. American, Employee

Brading, J.E.,II Herndon, Coleman, Brading & McKee, Attorney

Bradner, W.M. Jr. Chadbourne, Park, Whiteside & Wolf, Attorney

Brady, C. Lorillard, Employee

Brady, R.A. Covington & Burling, Attorney

Brake, S.J. Nutter, McClennan & Fish, Attorney

Branca, C. Covington & Burling, Attorney

Brandt, W.A.(Bill) Philip Morris, Associate General Counsel

Branigin, R. D., Jr. Stuart, Branigan, Ricks & Schilling, Attorney

Brant, D.B., Jr. Wachtell, Lipton, Rosen & Katz, Attorney

Bratich, A. Covington & Burling, Attorney

Braun, J.G. Sessions & Fishman, Attorney

Braun, L. Philip Morris, Expense Auditor

Breil, G. Lorillard, Employee

- 20 - Brenard, T. Dancer Fitzgerald Sample, Inc., Employee

Brenton, T. De Garmo Advertising, Inc., Employee

Bresler, J. Lorillard, Manager of External Affairs

Bresnahan, J.J. Lorillard, Vice President of Advertising and Marketing Brand Management; Brown & Williamson, Media Manager

Brewer, G.B. Shook, Hardy & Bacon, Attorney

Brewster, R.K. Lorillard, Division Manager

Briant, T.A. Lorillard Counsel

Brickell, J. Philip Morris, Vice President and Deputy General Counsel; Davis, Polk & Wardwell, Attorney

Bridges, T.A. Shook, Hardy & Bacon, Attorney

Briggs, J.A. Lorillard, Employee

Brill, B. Shook, Hardy & Bacon, Attorney

Bring, M.H. Philip Morris, General Counsel; Arnold & Porter, Attorney

Brink, D. Trethewey, Brink & Wilson, Attorney

Brink, M.K. Shook, Hardy & Bacon, Attorney

Brislin, L.F. Lorillard, Manager of Personnel & Labor Relations

Britton, R.E. Lorillard, Employee

- 21 - Broach, V.C. Brown & Williamson, Group Product Manager

Broas, T. Winston & Strawn, Attorney

Brobeck, Phleger, & Harrison Reynolds Counsel

Brock, C.H. Hoge, Fenton, Jones & Appel, Attorney

Broderick, P.G. Jones, Day, Reavis & Pogue, Attorney

Bromlow, K. Shook, Hardy & Bacon, Analyst

Bronson, Bronson & McKinnon Hollingsworth & Vose Company Counsel

Brooke, L. Covington & Burling, Paralegal

Brookes, N.G. Brown & Williamson, Chairman & Chief Executive Officer

Brookmeyer, P. United States Tobacco Counsel

Brooks, K. Foster, Swift, Collins, & Smith, Attorney

Brooks, K. Winston & Strawn, Attorney

Brooks, Pierce, McLendon, Humphrey & Leonard Lorillard Counsel

Brooks, T.H. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Brosnahan, J.J. Morrison & Foerster, Attorney

Brosnick, R. Chadbourne, Park, Whiteside & Wolf, Attorney

Broughton, K.E. Jr. Seay, Gwinn, Crawford, Mebus & Blakeney, Attorney

- 22 - Browdy, M.H. Kirkland & Ellis, Attorney

Brown & Bain American and Brown & Williamson Counsel

Brown, A.T. Hunton & Williams, Attorney

Brown, B. Philip Morris, Vice President of Tax

Brown, B.T. Shook, Hardy & Bacon, Attorney

Brown, C.K. Lorillard, Executive Secretary

Brown, Connery, Kulp, Wille, Purnell & Greene Philip Morris Counsel

Brown, D.S.J. Nicholson & Carter, Attorney

Brown, F. Lorillard, Employee

Brown, G.D. Lorillard, Senior Programmer Analyst

Brown, J.C. Chadbourne, Parke, Whiteside & Wolff, Attorney

Brown, J.E. Insurance Archaeology Group, Assistant Vice President

Brown, J.L. Shook, Hardy & Bacon, Attorney

Brown, J.M. Enfield, Brown & Collins, Attorney

Brown, P.M. Thompson & Coburn, Attorney

Brown, R.W. Shook, Hardy & Bacon, Attorney

Brown, T. Lorillard, Employee

- 23 - Brown, Todd & Heyburn Brown & Williamson, Reynolds and Lorillard Counsel

Brown, W.M. Sedgwick, Detert, Moran & Arnold, Attorney

Browne, K.W. MD Expert Witness

Brownlee, K.A. Industry Consultant

Brumbaugh, Free, Graves & Donohue Lorillard Patent Counsel

Bruns, L.D. Shook, Hardy & Bacon, Analyst

Bruton, M.G. Price, Tunney, Loughnane, Reiter & Bruton, Attorney

Bryant, D.H. Lorillard, Manager, Production Quality Control

Bryant, H.D. Brown & Williamson, Vice President and General Counsel

Bryn & Aarflot Lorillard Counsel

Buc, N.L. Weil, Gotshal & Manges, Attorney

Buchanan, J.G. III Covington & Burling, Attorney

Buchanan, R.M. Sullivan & Worcester, Attorney

Buck, L.E. Patton, Boggs & Blow, Attorney

Buckley, M.T. Covington & Burling, Attorney

Buckley, W.P. Tobacco Institute, Vice President

Budd, C. Hill & Barlow, Attorney

- 24 - Budne, T.A. Joint Industry Consultant

Bufete Hinojosa Antezona Lorillard Counsel

Bufete Jose M. Armero Lorillard Counsel

Bui, T. Heller, Ehrman, White & McAuliffe, Attorney

Bullock, J.S. Lorillard, Chief Engineering Manager

Bullock, J.T. Shook, Hardy & Bacon, Attorney

Bunch, J.E. Liggett, Scientist

Bunte, W. Lorillard, Manager Sales Planning

Burch, D.K. Lorillard, Media Director

Burch, L.E. Lorillard, Director of Leaf Purchasing

Burge, R. Lorillard, Sales Representative

Burger, G. T. R. J. Reynolds, Attorney

Burgunder, T. Loews, Director of Security

Burke Marketing Research, Inc. Lorillard Advertising and Marketing Firm

Burke, F.A. (Tony) Brown & Williamson, Vice President, Law & General Counsel

Burke, M.H. Lorillard, Group Brand Director; Group Product Manager

Burns, G.W. Lorillard, Comptroller

- 25 - Burr & Forman Lorillard Counsel

Burris, E.R. Keleher & McLeod, Attorney

Burroughs, Simpson, Hepler, Broom & McDonald Tobacco Institute Counsel

Burson, H. Burson Marsteller, President and Chief Executive Officer

Burson Marsteller Industry Consultant

Burt, J.A. Arnold & Porter, Attorney

Burt, R. Schroder Salomon Smith Barney, Employee

Burton, R.D. Jones, Day, Reavis & Pogue, Attorney Womble, Carlyle, Sandridge & Rice, Attorney

Busch, P.J. Howard, Rice, Nemerovski, Canady, Falk & Rabkin, Attorney

Butler, D.A. Shook, Hardy & Bacon, Attorney

Butler, E.F. Conboy, Hewitt, O'Brien & Boardman, Attorney

Butler, E.L. Lorillard, Analytical Chemist; Associate Cigarette Flavorist

Butler, L.W. Brown & Williamson, Vice President Sales

Butler, Snow, O’Mara, Stevens & Canada Lorillard Counsel

Butler, T.H. Heller, Ehrman, White & McAuliffe, Attorney

Byrd, D.V. Shook, Hardy & Bacon, Attorney

Byrne, G. Lorillard, Employee - 26 -

Byrne, K.A. Shook, Hardy & Bacon, Analyst

Byrne, T. Foster, Swift, Collins, & Smith, Attorney

Byrne, T. Winston & Strawn, Attorney

Byrnes Keller Reynolds Counsel

Byrnes, O'Brien & Doggett Security Consultants, Inc. Lorillard Consultant

Byrnes, P.D. Byrnes Keller, Attorney

Cabaniss, Burke & Wagner American Counsel

Cabell, Medinger, Forsyth & Decker United States Tobacco and Reynolds Counsel

Cabot, H. Brown & Bain, Attorney

Cades, Scutte, Fleming & Wright BAT Counsel

Cafferty, P.J. Munger, Tolles & Olson, Attorney

Cahill Gordon & Reindel Industry Counsel

Cahill, L. Lorillard, Manager of Manufacturing Planning

Caldarella, R.W. Lorillard, General Manager of Sales Development

Caldwell, A.M. Chadbourne & Parke, Attorney

Callari, A.C. Arnold & Porter, Attorney

Callas, Felopulos & Ditelberg Tobacco Institute Counsel - 27 -

Callo Carroll, Inc. Lorillard Advertising Agency

Calton, D.A. Shook, Hardy & Bacon, Attorney

Calvert, C.E. Lorillard, Director of Labor/Employee Relations

Cambria, F. Lennen & Newell, Inc., Employee

Cameron, M.A. Fenton & Keller, Attorney

Camilleri, L.C. Philip Morris, Senior Vice President and Chief Financial Officer

Camisa, R.J. Philip Morris, Brand Manager

Campbell, J.E. Lorillard, Sales Director for Southwest States

Campbell, J.W. Jones, Day, Reavis & Pogue, Attorney

Campbell, R.R. Hodges, Doughty & Carson, Attorney

Campbell, W.I. Philip Morris, President, Board of Directors and Director of Manufacturing

Cannell, W.A. Tobacco Institute, Vice President State Activities

Cantor, M.J. Callas, Felopulos & Ditelberg, Attorney

Caple, R.L. Philip Morris, International Marketing Development

Capps, N.C. Shook, Hardy & Bacon, Attorney

Capra, M.K. Lorillard, Director of Marketing and Development

Caraza, R. Goodrich, Dalton, Little & Requelme, Attorney - 28 -

Carberry, C.M. Jones, Day, Reavis & Pogue, Attorney

Carchman, R.A. Philip Morris, Director of Scientific Affairs

Carcich, C.C. Philip Morris, Paralegal

Carey, J.R. Lorillard, Director of Advertising

Carl Byoir & Associates Lorillard Public Relations Consultant

Carlin, D.H. Hall, Dickler, Lawler, Kent & Howley, Attorney

Carlson, J.E. Lawler, Felix & Hall, Attorney

Carlson, T.N. Shook, Hardy & Bacon, Analyst

Carlson-Douma, L. Gray, Plant & Mooty, Attorney

Carlton & Fields Philip Morris and Reynolds Counsel

Carlton Law Office Joint Industry Counsel

Carlton, Fields, Ward, Emmanuel, Smith & Cutler Philip Morris Counsel

Carlton, J.L. Arnold & Porter, Attorney

Carlton, J.P. Carlton Law Office, Attorney Davis, Polk & Wardwell, Attorney

Carmines, E. Philip Morris, Assistant Principal Scientist

Carmouche, Gary & Hoffman Lorillard Counsel

Carney, A. - 29 - Philip Morris, Vice President and Senior Assistant General Counsel

Caronna, P.G. Lorillard, Director of Order and Customer Services

Carpenter, A.D. Shook, Hardy & Bacon, Attorney

Carpenter, A.L. Sullivan, Weinstein & McQuay, Attorney

Carpenter, R.D. Philip Morris, Scientist

Carr, L. Lorillard, Legal Administrative Assistant

Carrick, D. Reynolds, Legal Secretary

Carroll, H.L. Lorillard, Marketing Manager of Chewing Tobacco

Carroll, Kelly & Murphy Reynolds Counsel

Carroll, M. Upshaw, Biggers, Beckham & Riddick, Attorney

Carson, L.O. Perkins, Daniels, McCormack & Collins, Attorney

Carson, M. Tobacco Institute, Vice President

Carter, C.D. Preuss, Walker & Shanagher, Attorney

Carter, D. Lorillard, Employee

Carty, R.J. Shook, Hardy & Bacon, Attorney

Case, D.L. Jackson, Walker, Winstead, Cantwell & Miller, Attorney

Casey, B.P. Shook, Hardy & Bacon, Attorney

- 30 - Caso, M.T. Lorillard, Employee

Cassetta, R.P. Thompson Coburn, Attorney

Cassidy, S. Arnold & Porter, Attorney

Cassis, C.S. Brown, Todd & Heyburn, Attorney

Castello, B.C. Jones, Day, Reavis & Pogue, Attorney

Castelluccio, C.M. Shook, Hardy & Bacon, Attorney

Castro, B. Lorillard, Regional Sales Manager

Catalina, P. Deloitte & Touche, Employee

Caton, C.M. Heller, Ehrman, White & McAuliffe, Attorney

Caudill, J.L. Brown & Williamson, Assistant General Counsel

Cavalier, G. Cavalier, Venegas, Esguera, Attorney

Cavalier, Venegas, Esguera Lorillard Counsel

Cavanagh, J.K. Lorillard, Director of Insurance

Cavanagh, W. LS, Inc., President

Chadbourne & Parke American & Philip Morris Counsel

Chadbourne, Parke, Whiteside & Wolf American & Philip Morris Counsel

Chaffe, McCall, Phillips, Toler & Sarpy Reynolds and Brown & Williamson Counsel

- 31 - Chaffe, R.L. Brown & Williamson, General Counsel

Chaisanguanthum, M. Hill & Barlow, Attorney

Champion-Mitchell, W. G. Womble, Carlyle, Sandridge & Rice, Attorney

Chandler, P.R. Davis, Polk & Wardwell, Attorney

Chapin, J.W. United States Tobacco, Vice President and General Counsel

Chapman, J.I. Arnold & Porter, Attorney

Chapman, J.J. Lorillard, Senior Research Chemist

Chapman, W.L. Orr & Reno, Attorney

Chappell, C.D. Wachtell, Lipton, Rosen & Katz, Attorney

Charen, J.M. Charen, Palitz & Rosenberg, Attorney

Charen, Palitz & Rosenberg Lorillard Advertising Media Firm

Charles Morgan, Jr. and Associates Tobacco Institute Counsel

Charles, J.L. Philip Morris, Vice President of Research and Development

Chassaignac, C. L. Chaffe, McCall, Phillips, Toler & Sarpy, Attorney

Chavez, M.E. Womble, Carlyle, Sandridge & Rice, Attorney

Chen, H. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Cheong, E. Wilkinson & Grist, Attorney

- 32 - Chernof, K.L. Heller, Ehrman, White & McAuliffe, Attorney

Cherry, J.R. Lorillard, Vice President and Deputy General Counsel; Philip Morris, Associate General Counsel

Cherry, K.B. Lorillard, Director of Credit & Accounts Receivable

Chester, G. Covington & Burling, Attorney

Chilcote, S.D., Jr. Tobacco Institute, President

Chiu, K.V. Byrnes & Keller, Attorney

Choate, Hall & Stewart Brown & Williamson Counsel

Choate, W. Liberty Mutual Insurance Company, Claims Supervisor

Cholakis, J.M. Shook, Hardy & Bacon, Analyst

Christian, Barton, Epps, Brent & Chappell Lorillard Counsel

Christian, J.B. Arnold & Porter, Attorney

Christie, D. Liggett, Associate General Counsel

Christopher, F.H. Jr. Reynolds, Executive Vice President

Christopher, J.W. Winston & Strawn, Attorney

Chuang, A.Y. Shook, Hardy & Bacon, Attorney

Chumbley, D.J. Popham, Haik, Schnobrich & Kaufman, Attorney

Cieri, R.M. Reynolds, Associate General Counsel - 33 -

Claeys, E.R. Kirkland & Ellis, Attorney

Clapp, M.R. Clapp, Peterson & Stowers, Attorney

Clapp, Peterson & Stowers Industry Counsel

Claps, T. Skadden, Arps, Slate, Meagher & Flom, Attorney

Clarence M. Kelley & Associates, Inc Lorillard Consultant

Clark Hill Lorillard Counsel

Clark, B. Shook, Hardy & Bacon, Attorney

Clark, H. Information Interscience Incorporated, Executive Vice President

Clark, J.M. Shook, Hardy & Bacon, Attorney

Clark, J.W. Carmouche, Gary & Hoffman, Attorney

Clark, P.T. Lorillard, Director of Operations

Clark, V.A. Outdoor Advertising Association of America, Inc., President

Clarke, A.G. Industry Consultant

Clayton & Utz Lorillard Counsel

Clayton, E.M. Dechert, Price & Rhoads, Attorney; Covington & Burling, Attorney

Cleary, S.E. Lorillard, Manager of Information Center

Clement, P.D. Kirkland & Ellis, Attorney - 34 -

Clement, Wheatley, Winston, Ingram & Majors Lorillard Counsel

Clements, E.C. Tobacco Institute, President and Executive Director

Clements, M.P. Shook, Hardy & Bacon, Attorney

Clifford & Warnke Reynolds Counsel

Clifford, Glass, McIlwain & Finney Reynolds Counsel

Clinard, K.A. Womble, Carlyle, Sandridge & Rice, Attorney

Clinard, R.N. Hunton & Williams, Attorney

Coble, C.E. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Cochran, E. Lorillard, Research & Development Employee

Coddington, K.A. Covington & Burling, Attorney

Codey, J.E. Lorillard, Employee

Cofer, W.L. Shook, Hardy & Bacon, Attorney

Coggins, Dr. C.R.E. Lorillard, Senior Vice President of Research and Development

Coggins, N. Lorillard, Employee

Cohen & Grigsby Lorillard Counsel

Cohen & Silverman Lorillard Counsel

Cohen, E.S. Covington & Burling, Attorney - 35 -

Cohen, G. Quorum Litigation Services, Project Manager

Cohen, J.A. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Cohen, M.J. Cohen & Silverman, Attorney

Cohen, M.D. Conboy, Hewitt, O'Brien & Boardman, Attorney

Cohen, N.M. Apco Associates, Director of Political Support Services

Cohen, P.H. Leboeuf, Lamb, Greene & MacRae, Attorney

Cohen, Shapiro, Polisher, Shickman and Cohen Lorillard Counsel

Cohn, D.J. Webster & Sheffield, Attorney

Cohn, J.R. Wolf, Block, Schorr & Solis-Cohen, Attorney

Cohn, M.H. Lorillard, Supervisor of Quality Assurance and Chemist

Coker, T.B. Shook, Hardy & Bacon, Attorney

Colby, F.G. Reynolds, Scientist

Colby, W.H. Shook, Hardy & Bacon, Attorney

Coleman, N.R. Jr. Milligan & Coleman, Attorney

Coleman, T. Covington & Burling, Attorney

Coll, Davidson, Carter, Smith, Salter & Barkett Philip Morris Counsel

Coll, N.

- 36 - Shook, Hardy & Bacon, Attorney; Coll, Davidson, Carter, Smith, Salter & Barkett, Attorney

Collamore, T. Philip Morris, Employee

Collier, Shannon, Rill & Scott Smokeless Tobacco Council, United States Tobacco and Industry Counsel

Collins, D.P. Munger, Tolles & Olson, Attorney

Collins, J. Shook, Hardy & Bacon, Analyst

Colton, D. Arnold & Porter, Attorney

Colucci, A.V. R. J. Reynolds, Principal Scientist and Research and Development

Colville, S.L. Shook, Hardy & Bacon, Attorney

Con Donovan Associates, Inc. Lorillard Advertising Agency

Conboy, Hewitt, O’Brien & Boardman Philip Morris Counsel

Congrove, T.E. Shook, Hardy & Bacon, Attorney

Conlon, J.T. Sedgwick, Detert, Moran & Arnold, Attorney

Conlon, R.C. Lorillard, Corporate Secretary & Assistant Secretary

Conn, Kavanaugh, Rosenthal, Peisch & Ford Council for Tobacco Research and Reynolds Counsel

Connarton, J. Connarton, Wood & Callahan, Attorney

Connarton, Wood & Callahan Reynolds Counsel

Connelly, L.A. Winston & Strawn, Attorney

- 37 - Conner, J.C. Stassen, Kephart, Sarkis & Scullin, Attorney

Connors & Villardo Lorillard Counsel

Connors, T.M. Connors & Villardo, Attorney

Conrad, O'Brien, Gellman & Rohn Lorillard and Tobacco Institute Counsel

Considine, H.T. Lorillard, Legal Assistant

Consoli, M.R. M. & M. Bomchil, Attorney

Constangy, Brooks & Smith Philip Morris & Industry Counsel

Conway, J.R. Lorillard, Sales Representative

Conwood Corporation Smokeless Tobacco Manufacturer

Cook, K.E. Lorillard, Paralegal

Cook, M.W. Cook, Purcell, Hansen & Henderson, Attorney

Cook, Purcell, Hansen & Henderson Tobacco Institute Counsel

Cooney, J.P. Davis, Polk & Wardwell, Attorney

Cooper, K.R. Lorillard, Brand Manager

Cooper, R. Covington & Burling, Attorney

Cooper, R.M. Williams & Connolly, Attorney

Copeland, G. Lennen & Newell, Inc., Employee

- 38 - Copenhaver, W.A. Womble, Carlyle, Sandridge & Rice, Attorney

Copley, J. Mudge, Rose, Guthrie, Alexander & Ferdon, Attorney

Copley, S.W. Gordon, Arata, McCollam & Duplantis, Attorney

Corash, M.B. Morrison & Foerster, Attorney; Pillsbury, Madison & Sutro, Attorney

Corbett, W.P. Jr. Conn, Kavanaugh, Rosenthal, Peisch & Ford, Attorney

Cormaney, M. Arnold & Porter, Attorney

Cormier, B. Arnold & Porter, Attorney

Corr, M. Jones, Day, Reavis & Pogue, Attorney

Correa, E.E. Basham, Ringe Y Correa, Attorney

Correal, C.E. Lorillard, Vice President

Costa, P. Chadbourne & Parke, Attorney

Costantino, R.S. Liles, Gavin & Costantino, Attorney

Cotrone, P.R. Lorillard, Group Brand Manager

Cotton, C.V. Shook, Hardy & Bacon, Attorney

Coudert Brothers Lorillard Counsel

Coughlan, R.J. Jr. Coughlan, Semmer & Lipman, Attorney

Coughlan, Semmer & Lipman United States Tobacco Counsel - 39 -

Courtney, W.D. CNA Insurance Counsel

Covington & Burling Tobacco Institute Counsel; Counsel for certain Members of the Joint Defense With Respect to Various Issues

Cowan, J.D. Smith, Moore, Smith, Schell & Hunter, Attorney

Cowan, Liebovitz & Latman Lorillard and Brown & Williamson Counsel

Cowin, G.L. Phillips, Ormonde & Fitzpatrick, Attorney

Cowing, M.W. Shook, Hardy & Bacon, Attorney

Cox, K. Philip Morris, Manager of the Physical Research Division

Cox, N. Lorillard, Employee

Cox, R.H. Philip Morris, Manager of Flavor Department

Coyne, J.P. Lorillard, Employee

Coyne, W Raley's Inc., Attorney

Crader, S. Shook, Hardy & Bacon, Analyst

Cramer, M.J. Lorillard, President, Chief Executive Officer and Board of Directors

Crampton, W.J. Shook, Hardy & Bacon, Attorney

Crandall, R.W. Industry Consultant

Crane, E.M. Skadden, Arps, Slate, Meagher & Flom, Attorney

Crasweller, J. - 40 - Doherty, Rumble & Butler, Attorney

Cravath, Swaine & Moore BAT, Brown & Williamson and Schroder Salomon Smith Barney Counsel

Craven, B.J. Lorillard, Senior Microscopist

Crawford, Middleton, Milner & Seelbach Brown & Williamson Counsel

Crehan, B. McCracken, Brooks, Attorney

Creighton, D. United States Tobacco, General Counsel

Cremin, R.H. Philip Morris, Vice President of Sales and Marketing

Crescente, E. Lorillard, Employee

Crippen, D. Philip Morris, Washington Relations Counsel

Criser, M.J. Hill, Ward & Henderson, Attorney

Crist, P.G. Jones, Day, Reavis & Pogue, Attorney

Crohn, M.H. Jr. Reynolds, General Counsel; Jacob, Medinger & Finnegan, Attorney

Croke, W.H. Lorillard, Employee

Cronin, B.V. Lorillard, Associate Brand Manager

Cronin, J. Burson Marsteller, Employee

Croon, Helbach, Stoop & Vanderveen Lorillard Counsel

Crosby, Guenzel, Davis, Kessner & Kuester Tobacco Institute Counsel

Crossen, G.C. - 41 - Foley, Hoag & Elliot, Attorney

Crouch, A. Shook, Hardy, Bacon, Attorney

Crouse, W.E. Lorillard, Senior Research Chemist and Manager of Life Sciences

Crowley, Haughey, Hanson, Toole & Dietrich R.J. Reynolds Counsel

Crump, J.S. Lorillard, Product Manager

Crump, W.G. Lorillard, Vice President of Human Resources

Cubbage, T.L. Covington & Burling, Attorney

Culbert, K.B. Lorillard, Director of Business and Operations in the Western Hemisphere

Cullen, C. Shook, Hardy & Bacon, Attorney

Cullman, H.S. Philip Morris, President, Chief Executive Officer and Vice Chairman of the Board

Cullman, J.F. III Philip Morris, Chairman of the Board, Executive Committee and Board of Directors

Culp, D.G. Covington & Burling, Attorney

Cummings & Stanley Lorillard Counsel

Cummings, H. Cummings & Stanley, Attorney

Cunningham, K. Winston & Strawn, Attorney

Cunningham, N. Schroder Salomon Smith Barney, Employee

Cunningham, S. Lorillard, Tax Clerk

Cunningham, W.C. - 42 - Lorillard, Director of Sales for the Southwest States

Curran, J. Rogers, Joseph, O'Donnell & Quinn, Attorney

Curren, K.P. Lorillard, Advertising & Brand Management Employee

Curtis, C.W. Shook, Hardy & Bacon, Attorney

Curtis, J.S. Belcher, Henzie & Biegezahn, Attorney

Cygnor, J. Heller, Ehrman, White & McAuliffe, Attorney

Cynamon, D.J. Covington & Burling, Attorney

D.L. Blair Corporation Lorillard Advertising and Marketing Firm

Daffner, G.N. Frank Zito, Gmbh. Counsel

Dafonseca, G. Abelman, Frayne & Rezak, Attorney

Daghlian, J. Lorillard, Director of Marketing Development

Daigle, W. Tobacco Industry Testing Laboratory (TITL), President

Daily, E.M. Liberty Mutual Insurance Company, Legal Department

D'Alemberte, T. Steel, Hector & Davis, Attorney

D'Alessandro, D. Lorillard, Manager of State Income Taxes

Daley, M.J. Shook, Hardy & Bacon, Attorney

Dalhamn, T. Lorillard Consultant

Daller, Greenberg & Dietrich - 43 - Reynolds Counsel

Daller, M.F. Rawle & Henderson, Attorney

Dalthorp, G.C. Crowley, Haughey, Hanson, Toole & Dietrich, Attorney

Dam, L.W. Lillick, McHose & Charles, Attorney

D'Amico, W.S. Pierson, Ball & Dowd, Attorney

Dancer-Fitzgerald-Sample, Inc. Lorillard Advertising Agency

Daniel J. Edelman Industry Consultant

Daniel, P. Kaler, Worseley, Daniel & Hollman, Attorney

Daniels, F.J. Perkins, Daniels, McCormack & Collins, Attorney

Dantchev, C.J. Lorenz, Alhadeff & Oggel, Attorney

Danzig, Scherer, Hyland & Perretti Reynolds Counsel

Darby, J. Lorillard, Comptroller

Darehsh, S. Cravath, Swaine & Moore, Attorney

Darringer, J. Dancer-Fitzgerald-Sample, Inc., Employee

Daukas, J.B. Goodwin, Procter & Hoar, Attorney

Dauphine, D. Osborn Maledon, Attorney

Daurizio, F.J. Lorillard, Employee

Daves, P. - 44 - Patterson, Belknap, Webb & Tyler, Attorney

David, E.C. Legalgard Information Solutions, Assistant Vice President

Davidow, H. Weil, Gotshal & Manges, Attorney

Davidson, B.R. Coll, Davidson, Carter, Smith, Salter & Barkett, Attorney

Davidson, M.S. Jacob, Medinger & Finnegan, Attorney

Davidson, Meaux, Sonnier, McElligott & Swift Pelican Cigar Counsel

Davies, D.R. Philip Morris, Associate General Counsel

Davies, G.O. Lorillard, Executive Vice President

Davies, P.S. Covington & Burling, Attorney

Davies, T.E. British-American Tobacco, In-house Solicitor

Davin, B. Lorillard, Promotion Planning Manager

Davis & Gilbert Counsel for Industry Advertising Firms

Davis & Gilbert Hill & Knowlton Counsel

Davis, B. Reynolds, Paralegal

Davis, D.E. Crosby, Guenzel, Davis, Kessner & Kuester, Attorney

Davis, D.S. Decision Quest, Managing Partner

Davis, D.W. Hunton & Williams, Attorney

Davis, E.L. - 45 - Womble, Carlyle, Sandridge & Rice, Attorney

Davis, G.O. McKinney, Stringer & Webster, Attorney

Davis, Gilbert, Levine & Schwartz Callo Carroll, Inc. Counsel

Davis, J.H. Shook, Hardy & Bacon, Attorney

Davis, M.S. Chadbourne & Parke, Attorney

Davis, Polk & Wardwell Reynolds and Philip Morris Counsel

Davis, R.W. Lorillard, Advertising Brand Manager

Davis, W.W. Shook, Hardy & Bacon, Analyst

Dawson, B. Tobacco Institute, Senior Vice President; Brown & Williamson, Vice President of Governmental Affairs

Dawson, D.A. Winston & Strawn, Attorney

Daylor, F. L., Jr. Philip Morris, Flavor Development Manager

De Garmo, Inc. Lorillard Advertising Firm

Deacons Lorillard Counsel in Hong Kong

Dean, W.L. Thompson Coburn, Attorney

Deangelis, J. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Deaton, W.R. (Bill) Lorillard, Associate Technologist

Debevoise & Plimpton Council for Tobacco Research Counsel

- 46 - DeBlasio, R.H. Lorillard, Manager of Art and Design

Dechert, Price & Rhoads Philip Morris Counsel

Decision Quest, Inc. Lorillard Consultant

Decker, F.K. Jr. Latham & Watkins, Attorney; Mudge, Rose, Guthrie, Alexander & Ferdon, Attorney; Webster & Sheffield, Attorney; Medinger, Forsyth & Decker, Attorney

Decoursey, T. Avrett, Free & Ginsberg, Employee

Dees, Dees, Smith, Powell & Jarett Gallaher Limited Counsel

Dees, F. Lorillard, Employee

Defanti, M.P. Hinkley, Allen & Snyder, Attorney

DeGarmo, Inc. Lorillard Advertising Firm

Dehn, F.X. Webster & Sheffield, Attorney

Deines, W. H. Brown & Williamson, Section Head, Fundamental Research Product Development and Product Innovation

DeKeyser, L. Baker & McKenzie, Attorney

Delacroix, S Adams & Reese, Attorney

DeLaura, E.F. Lorillard, Manager Marketing Research

Deleahanty, J.M. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Delling, A.R. Lawler, Felix & Hall, Attorney - 47 -

Delling, A.R. Pillsbury, Madison & Sutro, Attorney

Deloitte & Touche Lorillard Consultant

Demberg, J.G. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quental, Attorney

Demita, M.A. Philip Morris, Vice President of Washington Relations

Dempsey, J. Weil, Gotshal & Manges, Attorney

Den, R.V. Lennen & Mitchell, Executive Vice President & General Manager

Denn, E.J. Gilbert & Renton, Attorney

Denning, J.R. Arnold & Porter, Attorney

Derieux, Baker, Thompson & Whitt Industry Counsel

Derieux, S.A. Derieux, Baker, Thompson & Whitt, Attorney

Desandre, D.M. Lorillard, Assistant Brand Promotion Manager

Desel, P. Philip Morris, Associate General Counsel

Desmarais, M.B. Goodsill, Anderson, Quinn & Stifel, Attorney

Desmond, D. Loews, Supervisor of Property Tax Division

Detry, P.H. Lorillard, Assistant Brand Manager

Deuvall, J. Loews, Employee

Devault, J.A.III - 48 - Bedell, Dittmar, Devault & Pillans, Attorney

Deveney, J. Shook, Hardy & Bacon, Attorney

Devereaux, S King & Spalding, Attorney

Devlin, F. Debevoise & Plimpton, Attorney

Dey, K.V.R. Jr. Liggett, President and Chief Executive Officer

Dharmadasa, C. Lorillard, Director of Administration

Diamond, M.L. Lorillard, Treasurer

Dickenson, W.C. Lorillard, Division Manager

Dickerson, L. CTR, Employee

Dickinson, Gibbons, Shields, Partridge, Dahlgren & Collins Lorillard Counsel

Dickinson, P.H. Dickinson, Gibbons, Shields, Partidge, Dahlgren & Collins, Attorney

Dickson, R.W. Miller & Martin, Attorney

Dickstein, Shapiro, Morin & Oshinsky Lorillard Counsel

Didonato, R.J. Lorillard, Sales Director-Northeast States

Diehl, Glaeser, Hiltl & Partner Lorillard Counsel

Diemer, R. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Dierson, F.T. Premium Advertisers Association of America Counsel

Dieseth, P.R. - 49 - Dorsey & Whitney, Attorney

Diesing, A. C. Brown & Williamson, Senior Research Chemist

Dietz, D.D. Liggett, Manager of Scientific Issues

Digiaimo, P.M. Lorillard, Legal Assistant

Dillard, J. Philip Morris, Regional Director of Governmental Affairs

DiMarco, G. R. Reynolds, Senior Vice President Research and Development

Dinger, H.C. Goodwin, Procter & Hoar, Attorney

Dinse, Knapp & McAndrew Philip Morris Counsel

Dinsmore & Shohl Brown & Williamson Counsel

Dippell, S.B. Hoge, Fenton, Jones & Appel, Attorney

Dipreta, A.P. Lorillard, Sales Representative

Diprima, S.R. Wachtell, Lipton, Rosen & Katz, Attorney

Dirodio, A. Loews, Employee

Discenza, D.P. Lorillard, Supervisor of Graphic Arts Coordination

Disler, M. Black, Kelly, Scruggs & Healey, Attorney

Dispute Dynamics, Inc. Lorillard Consultant

Ditmar, J.S. Hutchinson, Wheeler & Ditmar, Attorney

Diveley, E.M.T. - 50 - Hunton & Williams, Attorney

Divita, N.L. Shook, Hardy & Bacon, Attorney

Dixon, J. Miller & Chevalier, Attorney

DMM/deGarmo, Inc. Lorillard Advertising Agency

Doak, J.R. Jones, Day, Reavis & Pogue, Attorney

Dobberteen, E.L. Arnold & Porter, Attorney

Dobbins, J. Liggett & Myers, Vice President & General Counsel

Dobbs & Nielson Tobacco Institute & Industry Counsel

Docherty, M.R. Doherty, Rumble & Butler, Attorney; Rider, Bennet, Egan & Arundel, Attorney

Docktorski, C.A. Loews, Legal Assistant

Dodds, W.K. Dechert, Price & Rhoads, Attorney

Dodge, W.S. Arnold & Porter, Attorney

Doherty, Rumble & Butler Lorillard and Reynolds Counsel

Doktorski, C.A. Loews, Legal Assistant

Dominguez, J.J. Lorillard, International Regional Director

Donahue, A.J. Sedgwick, Detert, Moran & Arnold, Attorney; Shook, Hardy & Bacon, Attorney

Donahue, D.W. Reynolds, Sr. Vice President & Deputy General Counsel; Womble, Carlyle, Sandridge & Rice, Attorney

- 51 - Donahue, Gallagher, Thomas & Woods Lucky Stores and Alpha Beta Counsel

Donahue, W.J. Loews, Employee

Donaldson, S. Womble, Carlyle, Sandridge & Rice, Attorney

Donehue, D.C. Jones, Day, Reavis & Pogue, Attorney

Donins, K.S. Reinhart, Boerner, Van Deuren, Norris & Rieselbach, Attorney

Donnellan, J. Cahill Gordon & Reindel, Attorney

Donnelly, J.M. Sterns, Herbert & Weinroth, Attorney

Donoho, P. Tobacco Institute, Corporate Vice President

Donohue, J. Lorillard, Employee

Donovan, P. Lorillard, Tax Department Employee

Dooley, H. Lorillard, Manager, Insurance Department

Dorsey & Whitney Philip Morris Counsel

Dorsey, Windhorst, Hannaford, Whitney & Halladay Philip Morris Counsel

Doss, J.K. Covington & Burling, Attorney

Dougherty, G.R. Grippo & Dougherty, Attorney

Doughty, A. Industry Consultant

Douglas, J.W. Covington & Burling, Attorney

- 52 - Dover, M.A. Shook, Hardy & Bacon, Attorney

Dow, D.R. Shook, Hardy & Bacon, Attorney

Dow, Lohnes & Albertson Golden West Broadcasters Counsel

Dowdell, J.S. Reynolds, State Legislative Relations

Downey, Brand, Seymour & Rowher Counsel for Raley’s

Downing, E.J. Philip Morris, Employee

Downs, J.E. RJ Reynolds, Senior Counsel

Downs, P. Shook, Hardy & Bacon, Administrator

Doyle, W.J. Lorillard, Market Research Analyst

Dozier, M.M. Lorillard, Research Biologist

Dragonetti, M. Chadbourne, Parke, Whiteside & Wolf, Attorney

Draper, R. Philip Morris, Employee

Dressner, J.S. Shook, Hardy & Bacon, Attorney

Dreyer, L.P. Shook, Hardy & Bacon, Attorney

Drinker, Biddle & Reath Hollingsworth & Vose Company Counsel

Driscoll, R. Goodwin, Procter & Hoar, Attorney

Dritley, J. Reproduction Systems Incorporated, Employee

- 53 - Drosky, W.J. Lorillard, Regional Sales Manager

Drozdowski, R.F. Brown, Connery, Kulp, Wille, Purnell & Green, Attorney

Dryden, F.B. Tobacco Institute, Assistant to President

Dubbs, E. Lorillard, Associate General Counsel

Dubnoff, M.B. Goodwin, Procter & Hoar, Attorney

DuCote, D.C. Strong, Pipkin, Nelson & Bissell, Attorney

Duff, C. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Duffin, A.H. Tobacco Institute, Vice President for Public Relations

Duffy, S.K. Brown & Williamson, Accountant

Duffy, W.E. Loews, Assistant Secretary & Treasurer

DuFresne, R.F. Lorillard, Research Chemist

Duggan, C.S. Davis, Polk & Wardwell, Attorney

Dughi & Hewitt Tobacco Institute Counsel

Duke, P.R. Covington & Burling, Attorney

Duller, Greenberg & Dietrich Pennsylvania Distributor Association Counsel

Dulude, L.V. Jr. Lorillard, Group Manager of Marketing Research

Duma, P.J. Shook, Hardy & Bacon, Analyst

- 54 - Dumas, J.L. Lindsay, Hart, Neil & Weigler, Attorney

Dunbar, J.M. Gibson, Dunn & Crutcher, Attorney

Dungan, S.L. Shook, Hardy & Bacon, Attorney

Dunkelberger, H.E. Covington & Burling, Attorney

Dunlap, J. Seay, Gwinn, Crawford, Mebus & Blakeney, Attorney

Dunn, L.T. Lorillard, Analytical Biologist

Dunne, K.J. Sedgwick, Detert, Moran & Arnold, Attorney

Dunning, R.S. Marvel & O'Farrell, Attorney

Durden, C.D. Tobacco Institute, Senior Vice President

Durdin, K. Peterson Consulting, L.L.C, Employee

Durham, T.P. Lorillard, Associate General Counsel, Litigation

Dutton, Y. Wachtell, Lipton, Rosen & Katz, Attorney

Dworkin, D.A. Arnold & Porter, Attorney

Dyer, D.M. Tobacco Institute, Regional Vice President

Dyer, J. Carlton Law Office, Attorney

Dyer, R. K & B, Inc., Employee

Dyer, W.F. Tobacco Institute, Vice President

- 55 - Dym, H. Covington & Burling, Attorney

Dyson, J. Lorillard, Manager of Sales System Development

Eagan, T. Gordon, Arata, McCollam & Duplantis, Attorney

Eakeley, D.S. Riker, Danzig, Scherer, Hyland & Perretti, Attorney

Eason, J. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Eason, M.M. Miller & Martin, Attorney

Eaton, M.L. Sedgwick, Detert, Moran & Arnold, Attorney

Eck, P. Chadbourne & Parke, Attorney

Eckels, T.L. Shook, Hardy & Bacon, Attorney

Eckstein,M.M. Hunton & Williams, Attorney

Economists Incorporated Industry Consultant

Edens, J.E. Brown & Williamson, President and Chief Executive Officer

Edwards, B. Latham & Watkins, Attorney

Edwards, B. United States Tobacco, Employee

Edwards, J. Jones, Day, Reavis & Pogue, Attorney

Edwards, R.P Lorillard, Vice President of Manufacturing

Edwards, W. Lorillard, Inventory Reconciliation Manager

- 56 - Egan, E.M. Covington & Burling, Attorney

Egan, K. Covington & Burling, Attorney

Eggert, D. Arnold & Porter, Attorney

Eggleton, G. Clayton & Utz, Attorney

Ehlman, T.J. Winston & Strawn, Attorney

Ehringhaus, J.C.B. Jr. Tobacco Institute, Senior Vice President & Counsel

Eich, S.M. Lorillard, Manager of Production Quality

Eichman & Kozlowski Tobacco Institute State Activities Division Consultant

Eichman, J.R. Eichman & Kozlowski, Accountant

Eileraas, A.M. Howard, Rice, Nemerovski, Canady, Falk & Rabkin, Attorney

Eisenberg, M. CIAR, Director

Eisenstein, L.J. Covington & Burling, Attorney

Elam, C.R. Lorillard, Advertising and Brand Management, Assistant Brand Manager

Elden, G.M. Grippo & Elden, Attorney

Eldridge, C.G. Jr. , Attorney

Electric Mutual Liability Insurance Company Lorillard Insurance Firm

Ellefson, V. E. Larzelere, Ellefson & Pulver, Attorney

- 57 - Elliott, J. Covington & Burling, Attorney

Elliott, R. Loews, Tax Specialist

Elsberry, B.E. Shook, Hardy & Bacon, Attorney

Ely C., Jr. Covington & Burling, Attorney

Emken, R. Reynolds, Employee

Endick, D.J. Chadbourne, Park, Whiteside & Wolf, Attorney

Enfield, Brown & Collins Joint Industry Counsel

Engel, S.A. Goodwin, Procter & Hoar, Attorney

England, A.J. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Enloe, S.L. Lorillard, General Sales Manager

Epstein, B.M. Sills, Beck, Cummis, Radin & Tischman, Attorney

Epstein, M. Weil, Gotshal & Manges, Attorney

Erburu, S.K. Weil, Gotshal & Manges, Attorney

Ergastolo, J.T. Wright & L'estrange, Attorney

Ergle, D. Lorillard, Employee

Erickson, E. Miller & Chevalier, Attorney

Erickson, H.E. Lorillard, Vice President of Leaf Purchasing and Assistant Secretary

- 58 - Escardo, F. Bufete Jose M. Armero, Attorney

Escher, H.J. III Howard, Rice, Nemerovski, Canady, Robertson & Falk, Attorney

Esposito, V.P. LeBoeuf, Lamb, Greene & MacRae, Attorney

Esterle, J.G. Brown & Williamson, Manager of Research and Development

Estreicher, H. Covington & Burling, Attorney

Estudio Bentata Lorillard Counsel

Estudio Romero Lorillard Counsel

Evans, B.L. Industry Consultant

Evans, Dalby & Cumming Liberty Mutual Insurance Company Counsel

Evans, J.H. Lorillard, Manager of Planning & Analysis

Evans, M.J. Shook, Hardy & Bacon, Attorney

Evans, S.L. Lorillard, Senior Sales Analyst

Evans, T. Brown & Williamson, Associate General Counsel

Evans, T. Southland Corporation, Employee

Ewing, R. Arnold & Porter, Attorney

Fabian and Clendenin Council for Tobacco Research and Lorillard Counsel

Fabrega, Lopez & Pedreschi Lorillard Counsel

- 59 - Faegre & Benson Brown & Williamson Counsel

Fahlbusch, A. Chadbourne, Park, Whiteside & Wolf, Attorney

Failure Analysis, Inc. Industry Consultant

Faircloth, A.K. Lorillard, Director of Merchandising

Fairman, M.P. Morrison & Foerster, Attorney

Falb, R.E. Silverstein & Mullens, Attorney

Falcone, J.G. LeBoeuf, Lamb, Greene & MacRae, Attorney

Fales, M. Collier, Shannon, Rill & Scott, Attorney

Falvey, T.C. Lorillard, Director of Distributing

Farb, E.I. George V. Buck Consulting Actuaries, Inc., Employee

Farmer, Cline & Arnold Philip Morris Counsel

Farmer, R.S. Doherty, Rumble & Butler, Attorney

Farmer, S. Farmer, Cline & Arnold, Attorney

Farnham, S.J. Lorillard, Area Sales Director -Western States

Farr, H.B. III Reynolds, General Counsel

Farrell, Farrell & Farrell Lorillard Counsel

Farrell, M.J. Farrell, Farrell & Farrell, Attorney

- 60 - Farris, M.A. Philip Morris, Accounting Assistant Controller

Farroll, D.W. Burroughs, Simpson, Hepler, Broom & MacDonald, Attorney

Fassuliotis, C. Lorillard, Associate Brand Manager

Fastow, J.N. Weil, Gotshal & Manges, Attorney

Faulkner, R.T. Lorillard, Leaf Manager

Fawcett, R. Shook, Hardy & Bacon, Attorney

Feaster, G. Lorillard, Employee

Feldhausen, E.J. Shook, Hardy & Bacon, Attorney

Feldman, L. Heller, Ehrman, White & McAuliffe, Attorney

Feller, P.B. Rose, Schmidt, Halsey & DiSalle, Attorney

Fema, A. Skadden, Arps, Slate, Meagher & Flom, Attorney

Fenley, K.R., Jr. Shook, Hardy & Bacon, Attorney

Fenter, J.J. Rogers & Wells, Legal Assistant

Fenton & Keller Lorillard Counsel

Fenton, L.L. Hoge, Fenton, Jones & Appel, Attorney

Fenwick, E.G. Mason, Fenwick & Lawrence, Attorney

Ferguson, D.L. Reid, Metzger & Associates, Attorney

- 61 - Ferguson, J.C. Shook, Hardy & Bacon, Attorney

Fernald, D.E. Lorillard, Cigarette Flavorist

Ferrell, K. Davis, Polk & Wardwell, Attorney

Ferremi, A.A. Lorillard, Office Services Manager

Ferrer, E.R. Lorillard, Manager of Inventory Control

Ferreti, C. Burson Marsteller, Employee

Ferris, S.G. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Ferriter, J. Lorillard, Employee

Fey, L.C. Shook, Hardy & Bacon, Attorney

Fiddler & Levine Lorillard Patent Counsel

Fiddler, R.W. Fiddler & Levine, Attorney

Field, H.D. Jr. Leonard, Street & Deinard, Attorney

Fieldman, H.J. Kalkines, Arky, Zall & Bernstein, Attorney

Filardi, E.V. Brumbaugh, Free, Graves & Donohue, Attorney

Finch, E.P. Brown & Williamson, Chairman, President and Chief Executive Officer

Fine, K.M. Kirkland & Ellis, Attorney

Finley, J. Brown & Williamson, Associate General Counsel

- 62 - Finn, T.J. Danzig, Scherer, Hyland & Perretti, Attorney

Finnegan, T.M. Jacob, Medinger & Finnegan, Attorney

Finno, L. Lorillard, Employee

Firestone, M.S. Philip Morris, Senior Vice President & Associate General Counsel

Fischer, M. Jones, Walker, Waechter, Poitevant, Carrere & Denegre, Attorney

Fischl, M. Deloitte & Touche, Employee

Fish, J.C. Reynolds, Counsel

Fish, Richardson & Neave Lorillard Patent Counsel

Fishbein, M. Lorillard Consultant

Fisher, J. Schroder Salomon Smith Barney, Employee

Fishman, W.S. Lorillard, Assistant Brand Manager

Fiske R.B.,Jr. Davis, Polk & Wardwell, Attorney

Fitzgerald, G.E. Gibson, Dunn & Crutcher, Attorney

Fitzsimmons, M. George L. Barnes & Associates, Inc., Employee

Flagg, E.A. Womble, Carlyle, Sandridge & Rice, Attorney

Flaherty, M. Brown & Williamson, Associate General Counsel

Flanagan, P. Shook, Hardy & Bacon, Attorney

- 63 - Flanigan, T.H. Nielsen, Merksamer, Parinello, Mueller & Naylor, Attorney

Flannery, E.J. Covington & Burling, Attorney

Flemming, D. Skadden, Arps, Slate, Meagher & Flom, Attorney

Flinn, C.O. Philip Morris, Paralegal

Flinn, J.G. Lorillard, Director of Marketing Research

Flomenhoft, M.A. Winston & Strawn, Attorney

Florendo, D. Philip Morris, Senior Assistant General Counsel; Arnold & Porter, Attorney

Flores, D. Shook, Hardy, Bacon, Attorney

Florio, D. Philip Morris, Manager of Government Affairs

Flournoy, T. Philip Morris, Corporate Affairs Policy Director

Flumenbaum, M. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Foderaro, J.E. Shook, Hardy & Bacon, Analyst

Fois, S.P. Arnold & Porter, Attorney

Foley, H.W. United States Tobacco, Employee

Foley, Hoag & Eliot Philip Morris, Lorillard and Brown & Williamson Counsel

Fontanilla, J. Heller, Ehrman, White & McAuliffe, Attorney

Foote, Cone & Belding Lorillard Advertising Firm

- 64 - Forbes, M.R. Womble, Carlyle, Sandridge & Rice, Attorney

Forcey, M. Shook, Hardy & Bacon, Attorney

Forchheimer, J. Weil, Gotshal & Manges, Attorney

Ford, D.M. Goodell, DeVries, Leech & Gray, Attorney

Ford, J.W. Lillick, McHose & Charles, Attorney

Ford, P.A. Shook, Hardy & Bacon, Attorney

Foreman, D. Tobacco Institute, Employee

Forman, D.A. Hutchins, Wheeler & Dittmar, Attorney

Fornaris, C.A. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Forney, G. Foote, Cone & Belding, Employee

Forrest, K.B. Wachtell, Lipton, Rosen & Katz, Attorney

Forster, M. Lorillard, Sales, Use, Property & Tobacco Taxes Manager

Forsyth, A.S. Forsyth, Decker & Murray, Attorney

Forsyth, Decker & Murray United States Tobacco Counsel

Forsythe, Kerman & Philips Lorillard Counsel

Foster, B.A. Gray, Carey, Ware & Freidenrich, Attorney

Foster, E. Conwood Company, Associate General Counsel

- 65 - Foster, S.H. Holland & Hart, Attorney

Foster, Swift, Collins, & Smith Brown & Williamson Counsel

Fousek, J.A. Shook, Hardy & Bacon, Analyst

Fowler, G.L. Shook, Hardy, Bacon, Attorney

Fowler, W.O. Lorillard, Manager of System Development

Fox, J. C. Pillsbury, Madison & Sutro, Attorney

Franck, L.J. Butler, Snow, O’Mara, Stevens & Canada, Attorney

Franek, S.E. Heller, Ehrman, White & McAuliffe, Attorney

Frank Zito, Gmbh. Lorillard Advertising and Marketing Firm

Frankel, A. Simpson, Thacher & Bartlett, Attorney

Frankel, G.W. Womble, Carlyle, Sandridge & Rice, Attorney

Franklin, J.B. Seltzer, Caplan, Wilkins & McMahon, Attorney

Frankovic, T. Tobacco Institute, Executive Vice President

Franzen, D.J. O'Connor & Hannan, Attorney

Fraser, J.R. Shook, Hardy & Bacon, Attorney

Frayne, G.M. Abelman, Frayne & Schwab, Attorney

Frazier, E.(Liz) Shook, Hardy & Bacon, Analyst

- 66 - Fread, S. Lorillard, Employee

Frederick, T.J. Winston & Strawn, Attorney

Free, W.H. Brumbaugh, Free, Graves & Donohue, Attorney

Freedman, B.H. Brown & Williamson, Assistant General Counsel

Freedman, S. Loews, Associate General Counsel

Freeman, R. Lorillard, Employee

Freidman, P. Arnold & Porter, Attorney

Freitag, A.G. Lorillard, Employee

French, J. Faegre & Benson, Attorney

Freund, W.R. Lorillard, Employee

Friday, Elderedge & Clark Lorillard Counsel

Friddle, M. Lorillard, Manager of Accounts Payable

Fried, C. Industry Consultant

Friedel, S.L. Davis & Gilbert, Attorney

Friedman, A.S. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Friedman, J. Loews, General Counsel

Friedman, P.A. Arnold & Porter, Attorney

- 67 - Friedman, V. Lorillard, Senior Brand Manager

Fuchs, R.E. Dechert, Price & Rhoads, Attorney

Fulbright & Jaworski Philip Morris Counsel

Fuller, F.L. Liggett Meyers Tobacco, Counsel

Fuller, R.G. Brumbaugh, Free, Graves & Donohue, Attorney

Furlong, R.W. Fish, Richardson & Neave, Attorney

Furr, J. Womble, Carlyle, Sandridge & Rice, Attorney

Fyock, J.A. Reynolds, Director of Group Public Relations

G. Stewart Hall & Associates Philip Morris Counsel

G.A. Georgopulo & Company Cigarette Importer

Gaberman, Phil Robert Brian Associates, Creative Director

Gable & Gotwals Industry Counsel

Gaines, E. Liggett, Employee

Gains, L.H. Lorillard, Manager of Organic Chemistry and Senior Research Chemist

Gallagher, Gossen & Faller Hollingsworth & Vose Company Counsel

Gallagher, J.A. Gallagher, Gossen & Faller, Attorney

Gallagher, J.E. Lorillard, Senior Staff Engineer

- 68 - Gallagher, P. Kirkland & Ellis, Attorney

Gallant, M.H. Weil, Gotshal & Manges, Attorney

Gallie, D. Lorillard, Managing Director of P. Lorillard International

Gallipeau, D.R. Dispute Dynamics, Inc., President

Galloway, A.H. Reynolds, Chairman of the Board

Galyon, L.A. Kennedy, Montgomery & Finley, Attorney

Gandolfo, D. Shook, Hardy & Bacon, Attorney

Ganger, R.M. Lorillard, President and Board of Directors

Ganz, D. The Direct Marketing Group, Inc., Vice President

Garber, B.L. Tobacco Institute Lobbyist

Garbin, C. G. Lorillard, Brand Manager and Senior Project Analyst

Garcia, D. Shook, Hardy & Bacon, Analyst

Gardner, B. T. Brumbaugh, Free, Graves & Donohue, Attorney

Gardner, M. Dispute Dynamics, President

Gardner, M. Kirkland & Ellis, Attorney

Gardner, T.F. Jones, Day, Reavis & Pogue, Attorney

Gargiso, C. Loews, Employee

- 69 - Garlington, Lohn & Robinson Brown & Williamson Counsel

Garnick, M. R. Arnold & Porter, Attorney

Garofalo, N. Philip Morris, Employee

Garrard, V.G. Lorillard, Senior Cigarette Flavorist

Garrido, L. Luis Garrido Amado, Attorney

Garson, G.W. Loews, Assistant General Counsel and Assistant Secretary

Garson, J. Weil, Gotshal & Manges, Attorney

Garvey, B. Grey Advertising, Inc., Employee

Garvey, M.J. Simpson, Thacher & Bartlett, Attorney

Gary, W.E. Pinkerton Tobacco, Secretary & General Counsel

Gastman, M. I. Lorillard, Associate General Counsel

Gatewood, C.J. Jones, Day, Reavis & Pogue, Attorney

Gauthier, G.M. Jacob, Medinger & Finnegan, Attorney

Gavin, J. Philip Morris, Director of Benefits

Gavin, P. Lorillard, Employee

Gavin, R.K. Liles, Gavin & Constantino, Attorney

Gaworski, C. Lorillard, Toxicologist

- 70 - Gay, C.F. Adams & Reese, Attorney

Gearon, J Brumbaugh, Free, Graves & Donohue, Attorney

Geary, R. C. Shook, Hardy & Bacon, Attorney

Gediman & Gediman New England Wholesale Tobacco Company Counsel

Gediman, N. Gediman & Gediman, Attorney

Gediman, S. Gediman & Gediman, Attorney

Geiger, D.R. Foley, Hoag & Eliot, Attorney

Geise, S.N. Jones, Day, Reavis & Pogue, Attorney

Geist, B.B. Brumbaugh, Free, Graves & Donohue, Attorney

Gelb, J.W. Weil, Goshal & Manges, Attorney

Gelhorn, E. Joint Industry Counsel

Geller, K.S. Mayer, Brown & Platt, Attorney

Gendron, A. Goodell, DeVries, Leech & Gray, Attorney

Genevie, L Litigation Strategies, Ltd., Employee

Geniesse, R.J. DeBevoise & Plimpton, Attorney

George L. Barnes & Associates, Inc. Lorillard Consultant

George V. Buck Consulting Actuaries, Inc. Industry Consultant

- 71 - George, R. Liles, Gavin & Costantino, Attorney

George, W.B. Larus & Brothers Tobacco, Chairman of the Board

Georgopulo, G. G.A. Georgopulo & Company, Vice President

Geraghty, W.P. Shook, Hardy & Bacon, Attorney

Germana, B.M. Wachtell, Lipton, Rosen & Katz, Attorney

Germer, Bernsen & Gertz Philip Morris and B&W Counsel

Germer, L.L. Germer, Bernsen & Gertz, Attorney

Gernert, S. Brown & Williamson, Associate General Counsel

Gertenbach, R.F. CTR, President, Executive Vice President and Secretary

Gerzog, L.E. Carmouche, Gary & Hoffman, Attorney

Geske, M. Arnold & Porter, Attorney

Geyh, C.G. Covington & Burling, Attorney

Giacchi, S.J. Lorillard, Director of Fleet & Travel

Giacoio, A.J. Lorillard, Director of Sales Planning

Gibbs, L. Miller & Chevalier, Attorney

Gibson, Dunn & Crutcher American Counsel

Gifford, W. Philip Morris, Employee

- 72 - Gift Stars Lorillard Marketing Promotion Firm

Gilbert & Renton Albert H. Notini & Sons Counsel

Gilbert, C.J. Lorillard, Employee

Gilbert, J.D. Philip Morris, Senior Assistant General Counsel

Gilbert, J.S. Hill, Ward & Henderson, Attorney

Gilbert, R.J. Gilbert & Renton, Attorney

Gilbert, S. Covington & Burling, Attorney

Gilbey, M. BAT, General Counsel

Gill, Jennings & Every Lorillard Counsel

Giller, F.B. L.S., Inc./LRD, Director & President

Gilley, S. Lorillard, Supervisor of Stockroom/Records

Gilmore, S. Golden West Broadcasters, Employee

Ginsberg, B.M. Davis & Gilbert, Attorney

Giordano, J.J. Lorillard, Brand Manager

Giordano, L.M. Lorillard, Vice President of Marketing Services

Gisleson, E. Steeg & O’Connor, Attorney

Glaser Brothers, Inc. Wholesale Distributor

- 73 - Glaser, S.B. Patterson, Belknap, Webb & Tyler, Attorney

Glass, G. Winston & Strawn, Attorney

Glass, Leonard Attorney for Robert M. Sandelman

Glauber, I. Weil, Gotshal & Manges, Attorney

Glenn, J.F. Council for Tobacco Research, Chairman, President and Scientific Director

Glick, M. Howard, Rice, Nemerovski, Canady, Robertson & Falk, Attorney

Godbold, W. Hill & Knowlton, Attorney

Goering, D. Shook, Hardy & Bacon, Analyst

Goetz, J. D. Jones, Day, Reavis & Pogue, Attorney

Goheen, B. King & Spalding, Attorney

Gold, S. Manatt, Phelps & Phillips, Attorney

Goldberg, N. Swerdlow, Glikbarg & Shiner, Attorney

Goldbrenner, R. S. Lorillard, Associate General Counsel

Golden West Broadcasters Lorillard Advertising and Marketing Firm

Golden, A.F. Davis, Polk & Wardwell, Attorney

Golden, K.R. Tobacco Institute, Secretary

Goldring, S.J. Weil, Gotshal & Manges, Attorney

- 74 - Goldsmith, C.H. Philip Morris, Executive Vice President

Goldstein, C.A. Covington & Burling, Attorney

Goldstein, H.C. Lorillard, Sales & Marketing Product Manager

Goldstein, J. Arthur Andersen, Engagement Senior Manager

Goldstein, M. Weil, Gotshal & Manges, Attorney

Golub, R.J. Shook, Hardy & Bacon, Attorney

Gonzalez, L. Lorillard, Accounts Receivable Director

Goode, H.G. Jr. Reynolds, General Counsel

Goodell, DeVries, Leech & Gray Lorillard Counsel

Goodgold, I.L. Weil, Gotshal & Manges, Attorney

Gooding, R. E. Howard, Rice, Nemerovski, Canady, Robertson & Falk, Attorney

Goodman, A.H. Lemle & Keleher, Attorney

Goodman, C. Covington & Burling, Attorney

Goodman, J.T. Vinson & Elkins, Attorney

Goodman, M. Mudge, Rose, Guthrie, Alexander & Ferdon, Attorney

Goodrich, Dalton, Little & Requelme Lorillard Counsel

Goodsill, Anderson, Quinn & Stifel Lorillard Counsel

- 75 - Goodwin, A.H. Lemle & Keleher, Attorney

Goodwin, Proctor & Hoar Philip Morris Counsel

Goold, J.A. Covington & Burling, Attorney

Gordon, Arata, McCullum, Duplantis & Eagan Lorillard Counsel

Gordon, E.L. Gordon, Arata, McCullum, Duplantis & Eagan, Attorney

Gordon, H.K. Jones, Day, Reavis & Pogue, Attorney

Gordon, L. Lorillard, Vice President of Trade Development and Director of Wholesale Accounts

Gore, M.R. Tobacco Institute, Employee

Gorinson, S.M. Wachtell, Lipton, Rosen & Katz, Attorney

Gottlieb, B.D. Wachtell, Lipton, Rosen & Katz, Attorney

Goucher, L.A. Shook, Hardy & Bacon, Attorney

Gough, G.L. Sedgwick, Detert, Moran & Arnold, Attorney

Gough, Shanahan, Johnson & Waterman Liggett Counsel

Gould, J.E. Webster & Sheffield, Attorney

Gowetski, J. Latham & Watkins, Attorney

Goyette, R.W. Lorillard, Advertising Group Brand Director

Grabeman, R.S. Martin, Brown & Sullivan, Attorney

- 76 - Grace, D.R. Covington & Burling, Attorney

Graeser, D. Office Kirkpatrick, Attorney

Graf, J.B. Hidalgo, Barrera, Siqueiros Y Torres Landa, Attorney

Grafton, A.W. Wyatt, Grafton & Sloss, Attorney

Graham, H. Lorillard, Associate Brand Manager

Graham, R.J. Tobacco Institute, Employee

Granik & Marshall Lorillard Counsel

Granik, T.C. Granik & Marshall, Attorney

Granston, M.D. Covington & Burling, Attorney

Grant, P.R Lorillard, Vice President & General Counsel; Perkins, Daniels & McCormack, Attorney

Gray Carey Ware & Freidenrich Lorillard Counsel

Gray, J.E. Goodell, DeVries, Leech & Gray, Attorney

Gray, Plant & Mooty Reynolds Counsel

Gray, R. L. Shook, Hardy & Bacon, Attorney

Green, C.M. Debevoise & Plimpton, Attorney

Green, C.R. Reynolds, Research and Development, Senior Principal Scientist

Green, D. Arnold & Porter, Attorney

- 77 - Green, G.M. Dickstein, Shapiro, Morin & Oshinsky, Attorney

Green, S. Shook, Hardy & Bacon, Attorney

Greenbaum, A.J. Cowan, Liebowitz & Latman, Attorney

Greenbaum, Doll & McDonald Tobacco Institute Counsel

Greenbaum, Rowe, Smith, Ravin, Davis & Bergstein Liggett Counsel

Greenberg, D. Philip Morris, Public Affairs, Government Affairs and Corporate Affairs; Arnold & Porter, Attorney

Greenberg, J. Weil, Goshal & Manges, Attorney

Greenberg, P.S. Schnader & Harrison, Attorney

Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel Tobacco Institute & Lorillard Counsel

Greene, A.R. Altheimer & Gray, Attorney

Greene, E.J. Lorillard, Regional Sales Manager

Greene, J. Lorillard, Director of Marketing Research

Greene, S.S. Winston & Strawn, Attorney

Greenleaf, J.W. DeGarmo, Inc., Senior Vice President

Greenwald, P. DMM/deGarmo, Inc., Employee

Greer, J.H. Liggett, Vice President & General Counsel

Grefe & Sidney Lorillard Counsel - 78 -

Grefe, E.A. Philip Morris, Vice President of Public Affairs

Gregg, E. Womble, Carlyle, Sandridge & Rice, Attorney

Gregory, D.A. Philip Morris, Patent Counsel

Gregory, M. D. Shook, Hardy & Bacon, Attorney

Gregory, N.R. Larus & Brothers Tobacco, Director of Research

Gregory, T.J. Johnson, Stokes & Master, Attorney

Gresson, J. Simpson, Grierson, Butler and White, Attorney

Grey Advertising, Inc. Lorillard Advertising Agency

Grey, K.L. Hunton & Williams, Attorney

Grider, D.A. Lorillard, Manager of Institutional Development

Griffin, J.J. American, Controller

Griffin, R.M.(Bob) Lorillard, Brand Promotion Manager

Griffin, T.J. Goodwin, Proctor & Hoar, Attorney

Griffith, L. Barbour, Griffith & Rogers, Attorney

Griffith, R.B. Brown & Williamson, Director of Research and Development

Grigsby, R.S. Cohen & Grigsby, Attorney

Grimsal, A.G. Gordon, Arata, McCullum, Duplantis & Eagan, Attorney - 79 -

Grippo & Dougherty Lorillard Counsel

Grippo & Elden Lorillard Counsel

Griscom, T.C. Reynolds, Executive Vice President of External Relations

Griver, Y.M. Weil, Gotshal & Manges, Attorney

Gronen, P. Baker & McKenzie, Attorney

Gross, K. Skadden, Arps, Slate, Meagher & Flom, Attorney

Grossi, P.T. Jr. Arnold & Porter, Attorney

Grossman, T.M. Jones, Day, Reavis & Pogue, Attorney

Gruber, L. Lorillard, President, Chief Executive Officer and Chairman of the Board

Gruenbaum, J. Shook, Hardy & Bacon, Analyst

Grunewald, J.O. Shook, Hardy & Bacon, Analyst

Grunwald, E. Lorillard, Manager of Sales Accounting

Guardino, J.A. Lorillard, Sales Representative

Guardino, P Lorillard, Advertising & Brand Management Employee

Guberman, I.A. Lorillard, Group Brand Manager

Guevara, C.A.L. Fabrega, Lopez & Pedreschi, Attorney

Guilds, R. Arnold & Porter, Attorney - 80 -

Guinazzo, R.E. Lorillard, Employee

Guinn & Robey Philip Morris Counsel

Gunn, A.C. Burroughs, Simpson, Hepler, Broom & MacDonald, Attorney

Gunzenhauser, G.R. Reynolds, Vice President & Comptroller

Gurren, L.N. Bower & Garner, Attorney

Gustafson, C.E. Shook, Hardy & Bacon, Attorney; Lorillard, Associate General Counsel

Guthrie, S.L. Heller, Ehrman, White & McAuliffe, Attorney

Gutierrez, C Shook, Hardy & Bacon, Analyst

Guy, T. Shook, Hardy & Bacon, Attorney

Guy, W.W. Hoge, Fenton, Jones & Appel, Legal Assistant

Gwinn, R.A. Seay, Gwinn, Crawford, Mebus & Blakeney, Attorney

Haas, E. Paterson, Belknap, Webb & Tyler, Attorney

Haas, F.P. Liggett, General Counsel; Webster & Sheffield, Attorney

Haas, V.B. Shook, Hardy & Bacon, Analyst

Haddon, S.E. Boone, Karlberg & Haddon, Attorney

Hager, C.J. Brown & Williamson, Employee

Hager, J.H. American, Research and Development Director - 81 -

Haglund, L.G. Lorillard, Regional Sales Manager

Hahn, S. Cravath, Swaine & Moore, Attorney

Haines, D. P. Lorillard Pan America, Employee

Hairston, R.C. Reynolds, Legal Assistant

Hale, C. Schroder Salomon Smith Barney, Employee

Haley, M.R. T Martin Henley Associates, President

Halfmann, J.E. Lorillard, Employee

Hall, Dickler, Lawler, Kent & Friedman De Garmo, Inc. Counsel

Hall, McNicol, Hamilton & Clark JNO.H.Swisher & Son, Inc. Counsel

Hall, R.V. Reynolds, Advertising Production Imager

Hall, S. G. Stewart Hall & Associates, Attorney

Hall, V. Shook, Hardy & Bacon, Analyst

Halley, W.J. Lorillard, President and Board of Directors

Hamilton, F.N. Dinsmore & Shohl, Attorney

Hammer, R.D. Lorillard, Vice President of International Sales & Marketing

Han, V.C. Philip Morris, Corporate Affairs; Burson Marsteller, Vice President

Handal, K.V. Philip Morris, Associate General Counsel Litigation; Arnold & Porter, Attorney - 82 -

Handler, G. B. Shook, Hardy & Bacon, Attorney

Hanke, T.E. Brown & Williamson, Manager Law Applications

Hannafan, M.T. Michael T. Hanafan & Associates, Attorney

Hannan, C. Lorillard, Brand Promotions Manager

Hansen, A.C. Shook, Hardy & Bacon, Attorney

Harbison, C.M. Wilson & Harbison, Attorney

Harbour, L. Shook, Hardy & Bacon, Attorney

Harding, B. M. Kirkland & Ellis, Attorney

Hardwick, L.W. Shook, Hardy & Bacon, Attorney

Hardy, D.K. Shook, Hardy & Bacon, Attorney

Hardy, D.R. Shook, Hardy & Bacon, Attorney

Harfst, D. Covington & Burling, Attorney

Harkrader, C. A. Wald, Harkrader, Nicholson & Ross, Attorney

Harlow, E.S. American, Research Director

Harner, P.E. Reynolds, Assistant General Counsel

Harper, K.J. Lorillard, Associate Cigarette Flavorist

Harrelson, W. Lorillard, Employee - 83 -

Harrington, M.E. Liggett, President

Harris, B. Philip Morris, Employee

Harris, D. Nutter, McClennan & Fish, Attorney

Harris, G.D. Lorillard, Employee

Harris, J.E. (Jim) Lorillard, Production Maintenance Manager

Harris, L. Shook, Hardy & Bacon, Analyst

Harrison, D. A. Covington & Burling, Attorney

Harrison, D.R. Lorillard, Employee

Harriss, L.G. Davis, Polk & Wardwell, Attorney

Harrow, E.A. Lorillard, Associate General Counsel

Hart, J.C. Robins, Davis & Lyons, Attorney

Hart, R.L. Covington & Burling, Attorney

Hartman & Craven Joint Industry Counsel

Hartzell, A.C. Jr. DeBevoise & Plimpton, Attorney

Harville, G. Stoll, Keenon & Park, Attorney

Haskel, B.A. Weil, Gotshal & Manges, Attorney

Haskins & Sells Lorillard Accounting Consultant - 84 -

Hasuike, R. Decision Quest, Employee

Hatley, M. Insurance Archaeology Group, Senior Research Analyst

Haugh, L.F. Shook, Hardy & Bacon, Attorney

Hauser, J.N. McCutcheon, Doyle, Brown & Emerson, Attorney

Hawk, G. Seay, Gwinn, Crawford, Mebus & Blakeney, Attorney

Hawkes, F.T. Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Attorney

Hay, J. Jones, Day, Reavis & Pogue, Attorney

Hayden, B. Lorillard, Legal Secretary

Hayes, L.E. Hoge, Fenton, Jones & Appel, Attorney

Hayes, W. Reynolds, Vice President for International Research and Development

Haynie & Associates Industry Lobbying Group

Haynie, R.K. Haynie & Asosciates, Lobbyist

Hays, J. Pillsbury, Madison & Sutro, Attorney

Haywood, E.B. Dickstein, Shapiro, Morin & Oshinsky, Attorney

Hazlett, T.J. Brown & Williamson, Deputy General Counsel

Hazouri, D.A. Shook, Hardy & Bacon, Attorney

Healey, C.J. Luce, Forward, Hamilton & Scripps, Attorney - 85 -

Healy & Healy Lorillard Market Research Firm

Healy, D. Lorillard, Employee

Healy, D.J. Moldover, Hertz, Presnick, Gidaly & Strauss, Attorney

Healy, M. Sedgwick, Detert, Moran & Arnold, Attorney

Heartney, M.T. Arnold & Porter, Attorney

Heather, J. L. Skadden, Arps, Slate, Meagher & Flom, Attorney

Heck, J.D. Lorillard, Manager of Life Sciences

Hedden, J. Tobacco Institute, Employee

Hedges, D.K. Porter & Clements, Attorney

Heim, R.C. Dechert, Price & Rhodes, Attorney

Heimert, A.J. Covington & Burling, Attorney

Hein, P.C. Wachtell, Lipton, Rosen & Katz, Attorney

Hein, R.H. Lorillard, Director, Business Development, International

Helewicz, J.S. Brown & Williamson, Vice President of Corporate Communications

Heller, Ehrman, White & McAuliffe Philip Morris Counsel

Helm, M.B. Munger, Tolles & Olson, Attorney

Helmprecht, D. Lorillard, Employee - 86 -

Helsel, S. Arnold & Porter, Attorney

Hendershot, M.L. Brown & Williamson, International Senior Counsel

Henderson, D.N. Cook, Purcell, Hansen & Henderson, Attorney

Hendricks, A.L. Chadbourne & Parke, Attorney

Hendricks, W.C. III King & Spalding, Attorney

Hendrickson, L. Shook, Hardy & Bacon, Analyst

Hendry, J.L. Hoge, Fenton, Jones & Appel, Attorney

Henigman, F. Lorillard, Employee

Henk, P.M. Shook, Hardy & Bacon, Attorney

Henley, E.M. Shook, Hardy & Bacon, Analyst

Henn, J.H. Foley, Hoag & Eliot, Attorney

Henninger, U. Womble, Carlyle, Sandridge & Rice, Attorney

Henningsen & Purcell American Tobacco Company Counsel

Henry, E.L. Adams & Reese, Attorney

Henry, M. Lorillard, Legal Secretary

Henry, T.B. Electric Mutual Liability Insurance Company, Employee

Henson, A.

- 87 - American, General Counsel, Chief Financial Officer and Senior Vice President; Chadbourne & Parke, Attorney

Henson, J. Reynolds, Associate General Counsel

Hepler, L.E. Burroughs, Simpson, Hepler, Broom & MacDonald, Attorney

Herman, S. Lorillard, Senior Financial Analyst

Herndon, Coleman, Brading & McKee American Tobacco Counsel

Herrick & Feinstein LS Inc. & Philip Morris Counsel

Herrin, L.E. Lorillard, Regional Sales Manager

Herron, C. P. Shook, Hardy & Bacon, Attorney

Heskett, N.R. Shook, Hardy & Bacon, Attorney

Hetsko, C.F. American, Senior Vice President and General Counsel; Chadbourne & Parke, Attorney

Hewitt, R.L. Dughi & Hewitt, Attorney

Hickey, J.J. Lorillard, Director of Sales Information and Support Systems

Hickie, E.J. Verner, Liipfert, Berhard, McPherson & Hand, Attorney

Hickman, D.H. Covington & Burling, Attorney

Hicks, D. A. Lorillard, Manager of Quality Administration

Hidalgo, Barrera, Siqueiros Y Torres Landa Lorillard Counsel

Higgins, Biddle, Chester & Trew Colin, Inc. Counsel

- 88 - Higgins, E.K. Conn, Kavanaugh, Rosenthal, Peisch & Ford, Attorney

High, H.C. Hill, Ward & Henderson, Attorney

Hilderly, D. Tobacco Institute, Corporate Secretary

Hill & Barlow Lorillard Counsel

Hill & Knowlton Industry Public Relations Firm

Hill, C.T. Lorillard, Brand Promotions Manager

Hill, D.J. Hill, Fulwider, McDowell, Funk & Matthews, Attorney

Hill, D.L. Lorillard, Manager of Leaf Processing Operations

Hill, Fulwider, McDowell, Funk & Matthews Lorillard Counsel

Hill, K.T. Hill, Ward & Henderson, Attorney

Hill, W. Lorillard, Manager of Leaf Processing

Hill, Ward & Henderson Reynolds Counsel

Hilliard, R. Liggett, Employee

Hillman, P.N. Chadbourne & Parke, Attorney

Hils, G. Dinsmore & Shohl, Attorney

Hine, W. (Buddy) Lorillard, Manager of Graphic Production

Hines, J.H. DeBevoise & Plimpton, Attorney

- 89 - Hines, L. Arnold & Porter, Attorney

Hinkley, Allen & Snyder Brown & Williamson Counsel

Hinojosa, M. Bufete Hinojosa Antezona, Attorney

Hinshaw, C.J. Chadbourne & Parke, Attorney

Hinson, J. Reynolds, In-house Counsel

Hirsch, B. Loews, Senior Vice President, Secretary & General Counsel

Hiser, T. Jones, Day, Reavis & Pogue, Attorney

Hite, J.W. Sessions & Fishman, Attorney

Hobbs, M.L. Shook, Hardy & Bacon, Attorney

Hobbs, W.D. Reynolds, Chairman of the Board

Hobley, K.R. Shook, Hardy & Bacon, Attorney

Hockett, R.C. CTR, Vice President and Research Director

Hodges, Doughty & Carson Philip Morris and Reynolds Counsel

Hodges, J.A. Covington & Burling, Attorney

Hodgson, J.H. Dobbs & Nielson, Attorney

Hoehing, J.S. Lorillard, Assistant Brand Manager

Hoel, D.K. Shook, Hardy & Bacon, Attorney

- 90 - Hoel, J. Philip Morris, Washington Representative, Washington Relations Office

Hoff, P.S. Covington & Burling, Attorney

Hoffman, B. King & Spalding, Attorney

Hoffman, D.A. Hoffman, Sutterfield, Ensenat & Bankston, Attorney; Carmouche, Gary & Hoffman, Attorney

Hoffman, E. Executive Public Relations Corporation, Employee

Hoffman, J. Wald, Harkrader & Rockefeller, Attorney

Hoffman, Sutterfield, Ensenat & Bankston Lorillard Counsel

Hoffman, W.E. King & Spalding, Attorney

Hogan & Hartson Tobacco Institute Counsel

Hogben, V.L. Wolf, Block, Schorr & Solis-Cohen, Attorney

Hoge, Fenton, Jones & Appel Lorillard Counsel

Hogue, P.K. Gift Stars, Vice President of Marketing

Holcomb, C.A. Shook, Hardy & Bacon, Attorney

Holland & Hart Lorillard Counsel

Holland, R. Lorillard, Safety Manager

Holleran, J.E. Philip Morris, Assistant General Counsel

Holloway, L - 91 - Arnold & Porter, Attorney

Holman, C.T. Sedgwick, Detert, Moran & Arnold, Attorney

Holme, J. Jr. Lorillard, Regional Manager

Holmes, R. Shook, Hardy & Bacon, Analyst

Holton, M. L., III Womble, Carlyle, Sandridge & Rice, Attorney

Holtzman, A Philip Morris, Associate General Counsel; Conboy, Hewitt, O’Brien & Boardman, Attorney

Honeycut, H. Brown & Williamson, Scientist

Hong, K.P. Skadden, Arps, Slate, Meagher & Flom, Attorney

Honigman, Miller, Schwartz & Cohn UST Counsel

Hooper, J.P. Skadden, Arps, Slate, Meagher & Flom, Attorney

Hooper, L. Philip Morris, Employee

Hoover, M.D. Shook, Hardy & Bacon, Analyst

Hoover, M.J. Brown & Williamson, Senior Counsel-International

Hope, J. R. Tobacco Institute, Employee

Hopewell, F. Lorillard, Executive Vice President, Board of Directors and Executive Committee

Hopkins, C.M. Chaffee & McCall, Attorney

Hopkins, L. Dancer Fitzgerald Sample, Inc., Employee

- 92 - Horn, J. Philip Morris, Associate General Counsel

Horrigan, E.A. Jr. Reynolds, Chairman & Chief Executive Officer; Liggett, Chairman and Chief Executive Officer

Horvath, A.T. Weil, Gotshal, & Manges, Attorney

Horwitz, L. Ladas, Parry, Von Gehr, Goldsmith & Deschamps, Attorney; Abelman, Frayne & Schwab, Attorney

Hosenpud, D.G. Lane, Powell, Spears & Labersky, Attorney

Hosp, R.D. Goodwin, Procter & Hoar, Attorney

Hostetter, J.P. Shook, Hardy & Bacon, Attorney

Hou, V. Cravath, Swaine & Moore, Attorney

Howard, D.C. Womble, Carlyle, Sandridge & Rice, Attorney

Howard, J. Lorillard, Assistant Treasurer of Credit and Collections

Howard, Rice, Nemerovski, Canady, Robertson & Falk Reynolds Counsel

Howe, A.B. Davis, Polk & Wardwell, Attorney

Howell, G. Lorillard, Manager of Sales Analysis

Howery & Simon Lorillard Counsel

Howle, D. Tobacco Institute, Vice President

Howley, J.J. Lorillard, Director of International Marketing

- 93 - Hoyt, W.T. CTR, President, Executive Vice President and Secretary

Hranitsky, D. Debevoise & Plimpton, Attorney

Hsu, F.S. Philip Morris, Research Scientist

Huber, G.L. Industry Consultant

Hudson, A.B. Lorillard, Manager of Cigarette Product Development

Hudson, Petree, Stockton, Stockton & Robinson Brown & Williamson Counsel

Huerta, N. Shook, Hardy & Bacon, Attorney

Huff, B. Kirkland & Ellis, Attorney

Hugh, L.F. Shook, Hardy & Bacon, Attorney

Hughes, I.W. Brown & Williamson, Vice President of Research and Development, President and Chief Operating Officer

Hughes, T.L. Travieso Evans Ponte & Rosales, Attorney

Hughes, T.P. Lorillard, Employee

Humber, T. Brown & Williamson, Manager of External Communications

Humphrey, C. I. Lorillard, Advertising Group Brand Director

Huntley, J. Dispute Dynamics, Researcher

Hunton & Williams Philip Morris Counsel

Hurwitz, E. Arnold & Porter, Attorney - 94 -

Hutchens, L. Reynolds, Employee

Hutcheson, Moseley, Pinchak & Power Reynolds Counsel

Hutcheson, S. Philip Morris Patent Counsel

Hutchins, Wheeler & Dittmar BAT Counsel

Hux, Livermon and Armstrong Reynolds Counsel

Hyatt, A.C. Lorillard, Employee

Hyde, T. Reynolds, Associate General Counsel

Hyman, M. Weil, Gotshal & Manges, Attorney

Hyman, Phelps & McNamara Brown & Williamson and Lorillard Counsel

Hymowitz, K.L. Bower & Gardner, Attorney

Ianno J., Jr. Carlton & Fields, Attorney

Icard, J.R. (Bob) Womble, Carlyle, Sandridge & Rice, Attorney

Igleski, T.R. CNA Insurance, Vice President and Corporate Secretary

Ihrig, A.M. Lorillard, Senior Research Chemist

Insurance Archaeology Group Lorillard Consultant

Inwald, C. Hartman & Craven, Attorney

Ippolito, D.A. Leboeuf, Lamb, Greene & MacRae, Attorney - 95 -

Ireland, M.S. Lorillard, Manager of Analytical Development

Irish, K.M. Philip Morris, Director of Trade Relations and Director of Corporate Affairs

Irminger, O. Lorillard Counsel

Irvin, D.A. Womble, Carlyle, Sandridge & Rice, Attorney

Isaacson & Isaacson Lorillard Counsel

Isaacson H. Isaacson & Isaacson, Attorney

Isakoff, P. Weil, Gotshal & Manges, Attorney

Iscaro, R. Jones, Day, Reavis & Pogue, Attorney

ITT Research Institute Industry Consultant

Iversen, C.S. Doherty, Rumble & Butler, Attorney

Iverson, W. Covington & Burling, Attorney

Iwry, J.M. Covington & Burling, Attorney

Jabbour, S. Reynolds, Assistant General Counsel

Jackson, B.A. Shook, Hardy & Bacon, Attorney

Jackson, J. Industry Consultant

Jackson, Lewis, Schnitzler & Krupman Lorillard Counsel

Jackson, Walker, Winstead, Cantwell & Miller American Counsel - 96 -

Jackson-Lipkin, M.H. P.H. Sin & Co., Attorney

Jacob, E.J. Jacob, Medinger & Finnegan, Attorney; Davis, Polk & Wardwell, Attorney; Cabell, Medinger, Forsyth & Decker, Attorney; Medinger, Forsyth & Decker, Attorney; Forsyth, Decker & Murray, Attorney; Lauterstein & Lauterstein, Attorney

Jacob, Medinger & Finnegan United States Tobacco Counsel

Jacobs, F. DeGarmo, Inc., Employee

Jacobs, Grudberg, Belt & Dow Council for Tobacco Research Counsel

Jacobs, M.L. Covington & Burling, Attorney

Jacobs, R.B.(Dick) Lorillard, Director of Federal Taxes and Assistant Secretary & Treasurer

Jacoby, H.P. Schwartz & Frohlich, Attorney

Jacoby, M.A. Weil, Gotshal & Manges, Attorney

Jaffe, H. D. Weil, Gotshal & Manges, Attorney

Jafroodi, S. Deloitte & Touche, Employee

Jagmetti, M.A. Staehelin Hafters & Partners, Attorney

James Fyock & Associates Industry Public Relations Firm

James, A. Lorillard, Vice President, Director of Advertising, Board of Directors and Executive Committee

Jarmel, D. Chadbourne & Parke, Attorney

Jarrett, J.C. Lorillard, Manager of Communications/Media Relations - 97 -

Jarrett, T.W. Dees, Dees, Smith, Powell & Jarrett, Attorney

Jasa, K.K. Shook, Hardy & Bacon, Analyst

Jekic, B.M. Shook, Hardy & Bacon, Analyst

Jenkins, K.C. Sedgwick, Detert, Moran & Arnold, Attorney

Jenks, K.B. Jones, Day, Reavis & Pogue, Attorney

Jennings, C. McLaughlin & McCaffrey, Attorney

Jensen, C.O. Lorillard, Research Supervisor

Jerram, M.J. Shook, Hardy & Bacon, Attorney

Jessup, H. S. Lorillard, Research Administrator

Jessup, T.D. Lorillard, Manager of Cigarette Product Development

Jetton, M. Covington & Burling, Attorney

Jockel, J.L. Lorillard, Employee

Joern, T. Shook, Hardy & Bacon, Attorney

Joffe, D. Wachtell, Lipton, Rosen & Katz, Attorney

Joffe, M.M. Larzelere, Ellefson & Pulver, Attorney

Johe, S.D. RJ Reynolds, Associate General Counsel, Litigation

Johnson & Tyler Philip Morris Counsel - 98 -

Johnson, Bromberg & Leeds Lorillard Counsel

Johnson, C. Shook, Hardy & Bacon, Attorney

Johnson, C.A. Michael T. Hannafan & Associates, Attorney

Johnson, E. Goodwin, Procter & Hoar, Attorney

Johnson, E. Daller, Greenberg & Dietrich, Attorney

Johnson, G.B. Lorillard, Senior Sales Representative

Johnson, H. Tobacco Institute, Employee

Johnson, J. Johnson & Tyler, Attorney

Johnson, J. Lorillard, Research Chemist

Johnson, J.L. Arnold & Porter, Attorney

Johnson, J.R. Jones, Day, Reavis & Pogue, Attorney

Johnson, K.I. Shook, Hardy & Bacon, Attorney

Johnson, M.B. Winston & Strawn, Attorney

Johnson, M.O. Reynolds, Assistant General Counsel

Johnson, Stokes & Master Lorillard Trademark Counsel

Johnston, J.M. White & Case, Attorney

Johnston, J.S. Shook, Hardy & Bacon, Attorney - 99 -

Johnston, J.W. Reynolds, Chairman and Chief Executive Officer

Johnston, N. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Johnston, T. Miller & Chevalier, Attorney

Johnstone, J.M. Wiley, Rein & Fielding, Attorney

Jones, B. Arnold & Porter, Attorney

Jones, C. S. Thompson Coburn, Attorney

Jones, Day, Reavis & Pogue Reynolds Counsel

Jones, Foster, Johnston & Stubbs Philip Morris Counsel

Jones, G. Grippo & Dougherty, Attorney

Jones, H.G. Bonne, Jones, Bridges, Mueller & O’Keefe, Attorney

Jones, L.H. Lorillard, Senior Brand Manager

Jones, M. Reynolds, Employee

Jones, R.J. Arnold & Porter, Attorney

Jones, S.T.(Tom) Lorillard, Director of Product Development and Marketing Research

Jones, W.E. Garlington, Lohn & Robinson, Attorney

Jones, W.W. Baker, Donelson, Bearman & Caldwell, Attorney

Jones, Waldo, Holbrook & McDonough Tobacco Institute Counsel - 100 -

Jones, Walker, Waechter, Poitevant, Carrere & Denegre Liggett Counsel

Jordan, D. Lorillard, Employee

Jordan, J.M. Womble, Carlyle, Sandridge & Rice, Attorney

Jordan, W.A. Lorillard, Director of Sales, Vice President and Board of Directors

Jorgensen, M.C. Lorillard, General Sales Manager

Joseph, P. Lorillard, Director, Compensation & Benefits

Joyce, P.B. Lorillard, Assistant Manager of Sales Accounting

Juchatz, W.W. Reynolds, Senior Vice President and General Counsel

Judge, C.H. Lorillard, President and Chief Executive

Jurlando, M.N. Lorillard, Assistant Personnel Manager

Kabalkin, B.E. Covington & Burling, Attorney

Kabelac, C.J. Jacob, Medinger & Finnegan, Attorney

Kacir, B.B. Jones, Day, Reavis & Pogue, Attorney

Kaczynski, S.J. Jones, Day, Reavis & Pogue, Attorney

Kadison, Pfallzer, Woodard, Quinn & Rossi Liggett Counsel

Kagen, D. Arnold & Porter, Attorney

Kahn, J. Loews, Senior Analyst - 101 -

Kahn, S.D Weil, Gotshal & Manges, Attorney

Kaler, Worseley, Daniel & Hollman Brown & Williamson Counsel

Kalkines, Arky, Zall & Bernstein Philip Morris Counsel

Kalmink, M.A. Clark Hill, Attorney

Kamen, K.S. Chadbourne & Parke, Attorney

Kammer, W.N. Gray, Cary, Ware & Friedenrich, Attorney

Kamuda, H. Lorillard, Media Supervisor

Kanazawa, S.K. Lillick, McHose & Charles, Attorney

Kann, S. Arnold & Porter, Attorney

Kantar Media Research Industry Consultant

Kantor, B.M. Wachtell, Lipton, Rosen & Katz, Attorney

Kaplan, B.P. Allen, Matkins, Leck, Gamble & Mallory, Attorney

Kaplan, E.M. Sulloway, Hollis & Soden, Attorney

Kaplan, E.S. Robins, Davis & Lyons, Attorney

Kaplan, J.M. Chadbourne & Parke, Attorney

Kaplan, L.A. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Kaplan, N. Lorillard, Employee - 102 -

Kaplan, P.T. Weil, Gotshal & Manges, Attorney

Kaplan, S. Wachtell, Lipton, Rosen & Katz, Attorney

Karlin, L.H. Arnold & Porter, Attorney

Kasowitz, Benson, Torres & Friedman Liggett Counsel

Kasowitz, M.E. Kasowitz, Benson, Torres & Friedman, Attorney

Kastenbaum, M.A. Tobacco Institute, Director of Statistics; Industry Consultant

Katims, A.C. Law Offices of Theodore Granik, Attorney

Katrichis, H. Weil, Gotshal & Manges, Attorney

Katsas, G.G. Jones, Day, Reavis & Pogue, Attorney

Katz, A.M. Munger, Tolles & Olson, Attorney

Katz, H. Lorillard, Treasurer

Katz, H.R. Arnold & Porter, Attorney

Katz, J.C. Chadbourne & Parke, Attorney

Katzenstein, A.W. Katzenstein Associates, Public Relations Consultant

Kauffman, C. Starr Litigation Services, Employee

Kaufman, E. Lennen & Newell, Inc., Employee

Kaufman, H.R. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney - 103 -

Kawala, D.F. Swanson, Martin & Bell, Attorney

Kay, R.E. Gray Carey Ware & Freidenrich, Attorney

Kaye Scholer Lorillard and Philip Morris Counsel

Kaye, Scholer, Fierman, Hays & Handler Lorillard and Philip Morris Counsel

Kayiatos, M.A. Lorillard, Marketing Brand Manager

Keane, D.F. Philip Morris, General Counsel

Keane, M. Greenbaum, Doll & McDonald, Attorney

Kearney, C.G. Lorillard, Director of Computer Operations

Kearney, J.B. Kenney & Kearney, Attorney

Kearney, J.V. Latham & Watkins, Attorney

Kearney, J.V. Mudge, Rose, Guthrie, Alexander & Ferdon, Attorney

Kearney, J.V. Webster & Sheffield, Attorney

Keegan, P.W. Loews, Senior Vice President

Keesely, N.E. Lennen & Newell, Inc., Senior Vice President of Radio and Television

Keffer, J.L. Lorillard, Quality Coordinator of Research Division

Kelahan, B. Lorillard, Regional Lobbyist

Keleher & McLeod Lorillard and Philip Morris Counsel - 104 -

Keller, B.S. Byrnes & Keller, Attorney

Keller, K.E. Bronson, Bronson & McKinnon, Attorney

Keller, R.R. Lorillard, Regional Sales Manager

Kelly, E.E. Doherty, Rumble & Butler, Attorney

Kelly, J.A. Carroll, Kelly & Murphy, Attorney

Kelly, J.D. Tobacco Institute, Senior Vice President

Kelly, J.P. Jackson, Lewis, Schnitzler & Krupman, Attorney

Kelly, T.J. Weil, Gotshal & Manges, Attorney

Kelman, D. Lorillard, Employee

Kelner, R.K. Covington & Burling, Attorney

Kemna, D.J. Shook, Hardy & Bacon, Attorney

Kemnitz, J. Shook, Hardy & Bacon, Attorney

Kennedy, J.E. Brown & Williamson, Associate General Counsel

Kennedy, J.P. Lorillard, Vice President of Advertising

Kennedy, K. Lennen & Newell, Inc., Employee

Kennelly, D.M. Computer Group, Inc., President

Kennerly, Montgomery & Finley Council for Tobacco Research Counsel - 105 -

Kenney & Kearney BAT Counsel

Kenney, J.H. Kenny & Kearney, Attorney

Kenney, J.J. Simpson, Thacher & Barlett, Attorney

Kenny, Nachwalter, Seymour, Arnold, Critchlow & Spector Council for Tobacco Research Counsel

Kent, H.A. Lorillard, President and Chairman of the Board

Kentoff, D.R. Arnold & Porter, Attorney

Kenyon & Eckhardt Advertising Lorillard Advertising Agency

Kerrigan, M.J. Tobacco Institute, Vice President

Kersh, L.H. Lorillard, Director of Carton/Package Merchandising

Kester, J. Williams & Connolly, Attorney

Kevlin, M.L. Cowan, Liebovitz & Latman, Attorney

Kieling, R.F. Lorillard, Employee

Kiernan, E.M. Lorillard, Marketing Group Brand Director

Kightlinger, M.F. Covington & Burling, Attorney

Kilhenny, V.J. Philip Morris, Associate General Counsel

Kilian, W.R.J. Lorillard, Manager of Sales Promotions

Kilpatrick & Stockton Reynolds Counsel - 106 -

Kim, N.M. Winston & Strawn, Attorney

Kimberling, J.F. Lillick, McHose & Charles, Attorney

King & Spalding Brown & Williamson Counsel

King, A.H. King & Spalding, Attorney

King, E. Covington & Burling, Attorney

King, G.T. Coudert Brothers, Attorney

King, L.E. Zuger, Kirmis & Smith, Attorney

King, M.B. Lane, Powell, Spears & Labersky, Attorney

Kingham, R.F. Covington & Burling, Attorney

Kinnaird, D. Munger, Tolles & Olsen, Attorney

Kirby, T.W. Wiley, Rein & Fielding, Attorney

Kirk, R.M. Jr. Brown & Williamson, President and Chief Executive Officer

Kirkland & Ellis Brown & Williamson Counsel

Kirkpatrick, S. Shook, Hardy & Bacon, Legal Secretary

Kirshenberg, R.J. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Kiser, J. Brown & Williamson, Assistant General Counsel

Kisling, D. Lorillard, Manager Direct Marketing - 107 -

Kissel, D. Brown & Williamson, General Counsel

Klasmeier, C.E. Covington & Burling, Attorney

Klein, Farr, Smith & Taranto Philip Morris Counsel

Klein, H.M. Conrad, O'Brien, Gellman & Rohn, Attorney

Klein, M.S. Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein, Attorney

Klein, R.E. Lorillard, Director of Southeast Sales

Klein, T.L. Arnold & Porter, Attorney

Kleinbard, M. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Klemann, G.L. American, General Counsel

Klemtner, L.A. Lorillard, Legal Secretary

Kloepfer, W. Jr. Tobacco Institute, Senior Vice President

Klonoff, R.H. Jones, Day, Reavis & Pogue, Attorney

Klote, D. Shook, Hardy & Bacon, Analyst

Klugman, S. DeBevoise & Plimpton, Attorney

Knaapen, A.J. Hoge, Fenton, Jones & Appel, Paralegal

Knight, L.K. Shook, Hardy & Bacon, Attorney

Knight, W.C. Jr. Burr & Forman, Attorney - 108 -

Knopick, P.K. Tobacco Institute, Employee

Knops, P. Shook, Hardy & Bacon, Attorney

Knorr, G.A. Philip Morris, Vice President of Government Relations

Knotts, E.H. Hill, Fulwider, Mcdowell & Matthews, Attorney

Knowles, J. Seay, Gwinn, Crawford, Mebus & Blakeney, Attorney

Knox, G.L. III Philip Morris, Vice President of Government Relations

Kobayashi, S. Japan Tobacco, Employee

Koch, J.D. Blache & Perkins, Attorney

Koch, S.A. Shook, Hardy & Bacon, Attorney

Kodsi, N. Womble, Carlyle, Sandridge & Rice, Attorney

Koeltl, J.G. DeBevoise & Plimpton, Attorney

Koethe, P.D. Jones, Day, Reavis & Pogue, Attorney

Kohlberger, R.A. United States Tobacco, Associate General Counsel

Kole, R. Choate, Hall & Stewart, Attorney

Kolos, C.N. Cabaniss, Burke & Wagner, Attorney

Kolyer, P.R. Chadbourne & Parke, Attorney

Kontos, E.G. Lorillard, Employee - 109 -

Koplow, M.G. Wachtell, Lipton, Rosen & Katz, Attorney

Kornegay, H.R. Tobacco Institute, Chairman

Kornguth, C. Lorillard, Employee

Koska, J.F. Shook, Hardy & Bacon, Analyst

Kosmicki, R. Lorillard, Employee

Kosmo, F.W. Jr. Mazzarella, Dunwoody, Wilson & Petty, Attorney

Kovin, J.F. Clifford, Glass, McIlwain & Finney, Attorney

Kozyak, Tropin & Throckmorton Lorillard Counsel

Kraetzer, J.F. Donahue, Gallagher, Thomas & Woods, Attorney

Kramer & Levin Council for Tobacco Research Counsel

Kramer, A. Arnold & Porter, Attorney

Kramer, Levin, Naftalis & Frankel Council for Tobacco Research Counsel

Kramer, M.H. Duller, Greenberg & Dietrich, Attorney

Krash, A. Arnold & Porter, Attorney

Kratouri, T. United States Tobacco, Employee

Kratovil, E.D. Smokeless Tobacco Council, Washington Working Group

Kraus, A.E. Riker, Danzig, Scherer, Hyland & Perretti, Attorney - 110 -

KRC Research Industry Consultant

Kreisher, J. CTR, Associate Research Director

Krepps, M. Shook, Hardy & Bacon, Attorney

Kresse, J. Covington & Burling, Attorney

Kretschmann, P.H. Matays, Hughes & Franzino, Attorney

Krey, J.F. Lorillard, Associate General Counsel

Krey, W. Dancer, Fitzgerald & Sample, Inc., Director of Art Services

Krieger, B.A. Lorillard, Vending Supervisor

Krigbaum, S.J. Philip Morris, Associate General Counsel; Munger, Tolles & Olson, Attorney

Krog, J. Tobacco Institute, Employee

Kroog, C.W. Lorillard, Regional Sales Manager

Krotosyznski, R.J. Covington & Burling, Attorney

Krulwich, A Wiley, Rein & Fielding, Attorney; Arnold & Porter, Attorney

Kuhl, C. Munger, Tolles & Olson, Attorney

Kuhlik, B.N. Covington & Burling, Attorney

Kull, A. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Kunce, J. Lorillard Consultant - 111 -

Kuney, S. Williams & Connolly, Attorney

Kupperman, S.H. Stone, Pigman, Walther, Wittman & Hutchinson, Attorney

Kurnit, R. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Kurtenbach, F. Shook, Hardy & Bacon, Analyst

Kushner, D. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Kushner, J.L. Lorillard, Senior Vice President, Financial Administration

Kuzniar, L. Porter & Hedges, Legal Assistant

Kwan, G.A. Loews Corporation, Controller

Kwasny, L. Legalgard Information Solutions, Employee

Laboe, N.J. Covington & Burling, Attorney

Labrie, R.N. Patterson, Belknap, Webb & Tyler, Attorney

Ladas, Parry, Von Gehr, Goldsmith & Deschamps Lorillard Counsel

Ladd, A. Jacob, Medinger & Finnegan, Attorney

Ladd, D. Lennen & Newell, Inc., Employee

Laham, C.A. Wiley, Rein & Fielding, Attorney

Lahr, J.G. Goodell, Devries, Leech & Gray, Attorney

Lake, R. Lorillard, Toxicologist - 112 -

Lamb, S.R. Winston & Strawn, Attorney

Lamb, V.L. Lorillard, Assistant Brand Manager

Lambert, G. Covington & Burling, Attorney

Lampert, M.A. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Lanahan, J.A. Shook, Hardy & Bacon, Attorney

Lancaster, W.O. Lorillard, Assistant Product Manager

Landa, J.T. Hidalgo, Barrera, Siqueiros Y Torres Landa, Attorney

Landis, J.M. Stone & Pigman, Attorney

Landreth, M. Lorillard, Senior Electronic Specialist

Landro, D.J. Lorillard, Regional Sales Manager

Landsberg, D.A. Shook, Hardy & Bacon, Attorney

Lane & Waterman Philip Morris Counsel

Lane, B.H. Shook, Hardy & Bacon, Attorney

Lane, Powell, Moss & Miller Lorillard Counsel

Lane, Powell, Spears & Lubersky Lorillard Counsel

Lang, R.T. Weil, Gotshal & Manges, Attorney

Langenus, P. Schnader, Harrison, Segal & Lewis, Attorney - 113 -

Langlois, G. Lorillard, General Manager-Greensboro

Langworthy, H.M. Langworthy, Matz & Linde, Attorney

Lapiejko, K. Reynolds, Chief Executive Officer

Lapping, R.A. Thelen, Marrin, Johnson & Bridges, Attorney

Larkin, E.M. Winston & Strawn, Attorney

Larkin, Hoffman, Daly & Lindgren Lorillard Counsel

Larkin, P. King & Spalding, Attorney

Larson, J.D. Wachtell, Lipton, Rosen & Katz, Attorney

Larzelere, Ellefson & Pulver Counsel for Eagle Picher Industries, Inc.

Lasky, M.C. Davis & Gilbert, Attorney

Lassiter, C. Lorillard, Employee

Latham & Watkins Liggett, Brown & Williamson, Pinkerton Tobacco and Top Tobacco Counsel

Lathrop, M.L. Rogers & Wells, Attorney

Lattanzio, T. Philip Morris, Manager of Worldwide Regulatory Affairs

Laufer, D. Philip Morris, Director of Marketing and Sales and Worldwide Regulatory Affairs

Lauterbach, J. Brown & Williamson, Director of Research Services

Lauterstein & Lauterstein Reynolds Counsel - 114 -

Lavine, R. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quental, Attorney

Law Offices of Theodore Granik Lorillard Counsel

Lawing, R.J. Hudson, Petree, Stockton, Stockton & Robinson, Attorney

Lawler, Felix & Hall Reynolds Counsel

Lawler, Sterling & Kent De Garmo, Inc. Counsel

Lawless, J. Lorillard, Employee

Lawless, P.A. Lorillard, Director of Sales Promotion

Lawrence, J. Hill & Barlow, Attorney

Lawrence, P.R. Lorillard, Associate Brand Manager

Lawson, J. Goodsill, Anderson, Quinn & Stifel, Attorney

Lazar, E. Lorillard, Legal Secretary

Leahy, J. Lorillard, Supervisor of Parts & Services

Leake, P.H. American, Director of Research and Development

LeBlanc, S.A. Adams & Reese, Attorney

LeBoeuf, Lamb, Greene & MacRae Lorillard Counsel

Lee, A.A. Lovell, White & Durrant, Attorney

Lee, C.E. Leboeuf, Lamb, Greene & MacRae, Attorney - 115 -

Lee, C.E. Jr. Lorillard, Controller

Lee, W.J. Lorillard, Associate General Counsel

Leeds, C. Loews, Vice President of Public Affairs

Legalgard Information Solutions Industry Consultant

Legueux, J. Patterson, Belknap, Webb & Tyler, Attorney

Lehane, W.J. Drinker, Biddle & Reath, Attorney

Lehman, T. Jones, Day, Reavis & Pogue, Attorney

Leib, K.L. Lorillard, Employee

Leitch, D.D. Weil, Gotshal & Manges, Attorney

Leiter, M.A. Arnold & Porter, Attorney

Leitner, R.L. Lorillard, Production Manager

Leland, D. Schroder Salomon Smith Barney, Employee

Leleux, L. Shook, Hardy & Bacon, Attorney

Lemle & Keleher Tobacco Institute Counsel

Lenich, T. Arnold & Porter, Attorney

Lennen & Mitchell Lorillard, Advertising Agency

Lennen & Newell, Inc. Lorillard Advertising and Marketing Firm - 116 -

Lenzi, J.C. Philip Morris, Governmental Affairs

Leonard Zahn & Associates, Inc. Industry Public Relations Firm

Leonard, B. Reynolds, General Counsel

Leonard, M. Womble, Carlyle, Sandridge & Rice, Attorney

Leonard, R. Womble, Carlyle, Sandridge & Rice, Attorney

Leonard, Street & Deinard American Counsel

Leone, J. Dechert, Price & Rhodes, Attorney

Leong, W.S. Lorillard, Associate Brand Manager

Lepre, M Lorillard, Asst. Brand Manager

Lerman, B.E. Winston & Strawn, Attorney Kirkland & Ellis, Attorney

Lerner, A. Cohen & Shapiro, Attorney

Lerner, N.A. Wachtell, Lipton, Rosen & Katz, Attorney

Letzler, K.A. Arnold & Porter, Attorney

Leung, L. Lorillard, Employee

Lev, E.R. Sullivan & Worcester, Attorney

Levathes, P.G. Lorillard, Director of Advertising, Vice President and Board of Directors

Levene, Gouldin & Thompson - 117 - Lorillard Counsel

Leverette, R. Lorillard, Research Biologist

Levin, B.S. White & McAuliffe, Attorney

Levine, A.N. Arnold & Porter, Attorney

Levine, J.L. Swerdlow, Glikbarg, & Shiner, Attorney

Levins, R.J. Philip Morris, Research & Development Employee

Levitt, D.P. Paul, Weiss, Goldberg, Rifkind, Wharton & Garrison, Attorney

Levy, B.S. Jones, Day, Reavis & Pogue, Attorney

Lewis, A.H. Forsyth, Kerman & Phillips, Attorney

Lewis, C.I. Lorillard, Physical Chemist and Research Scientist

Lewis, F. Forsythe, Kerman & Philips, Attorney

Lewis, J. A. Lorillard, Analytical Chemist

Lewis, L.S. Reynolds, Scientist

Lewis, R.J. Tobacco Institute, Vice President

Leys, S. Hunton & Williams, Paralegal

Licata, L. Pinkerton Group, Inc., Vice President of Human Resources and Legal Administration

Liebengood, H. Tobacco Institute, Executive Vice President & Associate General Counsel

Lieberman, R.J. - 118 - All-Ways Advertising, President

Liebow, M.S. Lorillard, Associate Brand Manager

Liedquist, R.E. Nicholson & Carter, Attorney

Life Systems, Inc. Joint Industry Consultant

Liles, Gavin & Costantino Philip Morris Counsel

Lillick, McHose & Charles Brown & Williamson Counsel

Limbacher, R.A. Dechert, Price & Rhodes, Attorney

Lim-Epstein, C. Goodwin, Procter & Hoar, Attorney

Lindheim, J.B. Burson Marsteller, Employee

Lindon, T.J. Philip Morris, Assistant General Counsel Litigation

Lindsay, Hart, Neil & Weigler Philip Morris and Reynolds Counsel

Lindsley, V.D. Lorillard, Group Brand Manager

Lineberry, M.D. Shook, Hardy & Bacon, Attorney

Linehan, B. Philip Morris, Director of Federal Government Relations

Lipman, M.L. Coughlan, Semmer & Lipman, Attorney

Lipson, J. L. Arnold & Porter, Attorney

Lister, C. Covington & Burling, Attorney

Listgarten, M. - 119 - Covington & Burling, Attorney

Liston, Lancaster Reynolds Counsel

Liston, W. Liston, Lancaster, Attorney

Litigation Sciences Lorillard Consultant

Litigation Strategies, Ltd. Industry Consultant

Little, C.C. Council for Tobacco Research, Scientific Director

Little, C.M. Covington & Burling, Attorney

Little, G.G. Philip Morris, Senior Counsel Litigation

Little, T. Carl Byoir & Associates, Employee

Littlefield, B. Brown & Williamson, Assistant Brand Manager; Lorillard, Employee

Livingston, B. Carlton & Fields, Attorney

Lizza, C.M. LeBoeuf, Lamb, Greene & MacRae, Attorney

Lloyd, H. Hoge, Fenton, Jones & Appel, Attorney

Lloyd, M. Lorillard, Associate Flavorist

Lochner, R.A. Brumbaugh, Free, Graves & Donohue, Attorney

Lockett, W.S. Kennerly, Montgomery & Finley, Attorney

Lockman, S. Arnold & Porter, Attorney

Lockwood, J.H. Jr. - 120 - Lorillard, Employee

Loftis, J.R. III Collier, Shannon, Rill & Scott, Attorney

Loiseau, H. Weil, Gotshal & Manges, Attorney

Lombardi, G.C. Winston & Strawn, Attorney

Lombardo, J. Arnold & Porter, Attorney

London, M. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Long, G. H. Reynolds, Employee

Long, G.R. Shook, Hardy & Bacon, Attorney

Long, J. Webster & Sheffield, Attorney

Look, Y. Davis & Gilbert, Attorney

Loper, D.L. Association of Tobacco & Candy Distributors, Inc., Executive Director

Lord, J.F. Lorillard Consultant

Lorenz, Alhadeff, Cannon & Rose Tobacco Institute Counsel

Lorenz, M.J. Lorenz, Alhadeff, Cannon & Rose, Attorney

Losito, V. Lorillard, Assistant Secretary/Assistant Treasurer

Loss, J.T. Connors & Villardo, Attorney

Lotus, M.J. Winston & Strawn, Attorney

Lougee, V.B. III - 121 - American, Vice President and Director of Research; American Brands, President and Chief Executive Officer

Loughlin, W.P. Mudge, Rose, Guthrie, Alexander & Ferdon, Attorney

Love, D.B. Winston & Strawn, Attorney

Lovell, J. King & Spalding, Attorney

Lovell, White & Durrant Brown & Williamson Counsel

Lowdenback, B.M. Brown & Williamson, Senior Vice President Human Resources

Lowe & Shirley Counsel for Tobacco Sales Company Inc.

Lowe, D. Lowe & Shirley, Attorney

Lowenthal, J.J. Carmouche, Gary & Hoffman, Attorney

Lowry, D. CNA, General Counsel

Lowry, J.P. Lorillard, Employee

Lowy, L.S. Webster & Sheffield, Attorney

Loy, M. Lorillard, Employee

Lucas, J. Hunton & Williams, Attorney

Lucas, T.K. Shook, Hardy & Bacon, Attorney

Lucchi, J.J. Lorillard, Employee

Luce, Forward, Hamilton & Scripps American Tobacco Company Counsel

- 122 - Lucente, C. M. Lorillard, Manager of Production Services/Graphic Production

Lucio, Mandler, Croland, Bronstein, Garbett, Stiphany & Martinez Lorillard Counsel

Ludwin, J. Philip Morris, Paralegal

Lui, E.G. Jones, Day, Reavis & Pogue

Luis Garrido Amado Lorillard Counsel

Lukaszewski, L. Shook, Hardy & Bacon, Attorney

Lundberg, E. Lorillard, Manager of Graphic Production

Lurie, D.R. Wachtell, Lipton, Rosen & Katz, Attorney

Lyerley, L. A. Reynolds, Employee

Lyle, M. Jones, Day, Reavis & Pogue, Attorney

Lynch, J.F. Wachtell, Lipton, Rosen & Katz, Attorney

Lynfield, P. Abelman, Frayne & Schwab, Attorney

Lyons, D.G. Arnold & Porter, Attorney

M.& M. Bomchil Lorillard Counsel

Maccord, H.A., Jr. Rhodes & Mason, Attorney

MacDonald, T. Peterson Consulting, L.L.C., Employee

MacDowell, G.K. Patton, Boggs & Blow, Attorney

- 123 - Mackintosh, B. Womble, Carlyle, Sandridge & Rice, Attorney

Maddox, R.L. Wyatt, Grafton & Sloss, Attorney

Madigan, M. Akin, Gump, Strauss, Hauer & Feld, Attorney

Magarian, E.B. Dorsey & Whitney, Attorney

Magid, B. Lorillard, Manager of Sales Promotion

Mahon, J.M. Philip Morris, Manager of Litigation

Mahony, G. Hill & Barlow, Attorney

Maines, R. Pettit & Martin, Attorney

Maledon, W.J. Osborn & Maledon, Attorney

Malin, J.L. Winston & Strawn, Attorney

Malino, J.G. Loews, Vice President and Director of Real Estate

Malmgren, K.L. Tobacco Institute, Senior Vice President

Manatt, Phelps & Phillips Top Tobacco Counsel

Mandelbaum, R. Loews, Consultant

Mangione, P.T. Weil, Gotshal & Manges, Attorney

Mangus, R. Dickstein, Shapiro, Morin & Oshinsky, Attorney

Manley, B. A. Fulbright & Jaworski, Attorney

- 124 - Manning, J.B. Leboeuf, Lamb, Greene & MacRae, Attorney

Manning, K. Shook, Hardy & Bacon, Attorney

Mannino, E.F. Wolf, Block, Schorr & Solis-Cohen, Attorney

Mansfield, A. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Mansour, Gavin, Gerlack & Manos Company Lorillard Counsel

Mantarro, J.E. Shook, Hardy & Bacon, Analyst

Manzella, J.F. Dechert, Price & Rhoads, Attorney

Marazzi, L. Foote, Cone & Belding, Employee

Marchese, P. Lorillard, Legal Secretary

Marden-Kane, Inc. Lorillard Consultant

Marinoff, M.G. Pepper, Hamilton & Scheetz, Attorney

Marmor, R.S. Lorillard, Manager of Organic Chemistry

Maroney, J. D. Guinn & Robey, Attorney

Marple, W.E. Jones, Day, Reavis & Pogue, Attorney

Marren, B. U.S. Tobacco Company, General Counsel

Marren, E.T. United States Tobacco, General Counsel

Marro, A. Lorillard, Manager of Accounts Receivable

- 125 - Marsch, D.R. Reynolds, Associate General Counsel

Marshall, B. Covington & Burling, Attorney

Marshall, M.H. Tobacco Institute, Senior Vice President for State Activities

Marshall, S.M. Granik & Marshall, Attorney

Marshburn, W. Womble, Carlyle, Sandridge & Rice, Attorney

Martin Research, Inc. Industry Consultant

Martin, Brown & Sullivan Council for Tobacco Research Counsel

Martin, D.G. Rider, Bennett, Egan & Arundel, Attorney; Doherty, Rumble & Butler, Attorney

Martin, J.C. Lorillard, Sales Employee

Martin, J.T. Shook, Hardy & Bacon, Attorney

Martin, L.G. Lorillard, Supervisor in Research and Development Administration

Martin, R.B. Martin, Brown & Sullivan, Attorney

Marval & O'Farrell Lorillard Counsel

Marzullo, P.J. Lorillard, Assistant Secretary & Assistant Treasurer

Mason, Fenwick & Lawrence Lorillard Counsel

Mason, J. Brown & Williamson, Group Leader

Mason, L. E. Shook, Hardy & Bacon, Attorney

- 126 - Mason, W. Brown & Williamson, Employee

Mastandrea, J.P. Lorillard, Vice President of Sales Operations

Masters, S. Shook, Hardy & Bacon, Attorney

Matays, Hughes & Franzino National Field Marketing Corporation Counsel

Mattera, E. Philip Morris, Director of National Accounts

Mathews, M.D. Akerman, Senterfitt & Edison, Attorney

Matthews, J.B. III Bouhan, Williams & Levy, Attorney

Matthews, R. Dickstein, Shapiro, Morin & Oshinsky, Attorney

Mau, T.H. Lorillard, Senior Vice President of Advertising & Brand Management

May, Adam, Gerdes & Thompson Philip Morris Counsel

Mayer, Brown & Platt Brown &Williamson, Philip Morris and Reynolds Counsel

Mayer, C.H. Chas. H. Mayer, Attorney

Mayfield, R.C. Hill, Ward & Henderson, Attorney

Mayopoulos, T.J. Davis, Polk & Wardwell, Attorney

Mazur, R.B. Wachtell, Lipton, Rosen & Katz, Attorney

Mazzarella, Dunwoody, Wilson & Petty Council for Tobacco Research Counsel

Mazzarella, M.C. Mazzarella, Dunwoody, Wilson & Petty, Attorney

- 127 - MCA Advertising, Ltd. Lorillard Advertising Agency

McAdam, R. Tobacco Institute, Vice President

McAdam, R.S. Philip Morris, Vice President of Special Projects

McAllister, H.C. CTR, Vice President-Research, Scientific Director

McAndrew, K. Dinse, Knapp & McAndrew, Attorney

McAndrew, M. McCracken Brooks, Employee

McAtee, C. McCutchen, Doyle, Brown & Emerson, Attorney

McBride, S. P. Lorillard, Regional Sales Manager

McCahren, L.C. Olinger, Lovald, Robbenholt & McCahren, Attorney

McCall, H. Jr. Chaffee & McCall, Attorney

McCann, P. J. Lorillard, Vice President of Sales Development & Operations

McCartan, P.F. Jones, Day, Reavis & Pogue, Attorney

McCarter, R. Arnold & Porter, Attorney

McCarty, C.I. Brown & Williamson, Vice President

McClard, J.E. Hunton & Williams, Attorney

McClearn, W.C. Holland & Hart, Attorney

McClendon, J. Jacob, Medinger & Finnegan, Attorney

- 128 - McClure, W.G. III Pinkerton Group, Inc., In-house Counsel

McCombs, H. Dickstein, Shapiro, Morin & Oshinsky, Attorney

McConnell, J. Chadbourne, Park, Whiteside & Wolf, Attorney; Brown & Williamson, Senior Counsel Product Litigation

McConnell, M.W. Brown & Williamson, Consultant

McConnell, S.J. Reynolds, Employee

McConnell, Valdes, Kelley & Sifre Lorillard Counsel

McConnell, W.G. McConnell, Valdes, Kelley & Sifre, Attorney

McCormack, R. Perkins, Daniels, McCormack & Collins, Attorney

McCormack, T.J. Chadbourne & Parke, Attorney

McCormick, A.D. BAT, Secretary

McCormick, S.D. Kirkland & Ellis, Attorney

McCorriston, Miho, Miller, Mukai Philip Morris Counsel

McCorriston, W. C. McCorriston, Miho, Miller, Mukai, Attorney

McCoy, J.A. Seltzer, Caplan, Wilkins & McMahon, Attorney

McCracken Brooks Lorillard, Advertising/Promotions Consulting Firm

McCrossin, M. Clayton & Utz, Attorney

McCurdy, C. K. Shook, Hardy & Bacon, Attorney - 129 -

McCutchen, Doyle, Brown & Emerson Lorillard Counsel

McCutchen, T.E. Whaley, McCutchen, Blanton & Rhodes, Attorney

McDaniel, C.L. Shook, Hardy & Bacon, Attorney

McDaniel, S.K. Winston & Strawn, Attorney

McDermott, R.F. Jr. (Bob) Jones, Day, Reavis & Pogue, Attorney

McDermott, T.E. Lindsay, Hart, Neil & Weigler, Attorney

McDermott, Will & Emery Joint Industry Counsel

McDole, S.B. Jones, Day, Reavis & Pogue, Attorney

McDonald, B. Wiley, Rein & Fielding, Attorney

McDonald, C.J. Patterson & Belknap, Webb & Tyler, Attorney

McDonnell, A. Arnold & Porter, Attorney

McDowell, B. Jones, Day, Reavis & Pogue, Attorney

McDowell, J.S. Woodward & McDowell, Employee

McDowell, M. King & Spalding, Attorney

McDowell, R.G. Baker, Donelson, Bearman & Caldwell, Attorney

McElaney, A.J. Jr. Nutter, McClennan & Fish, Attorney

McElligott, J.E. Davidson, Meaux, Sonnier, McElligott & Swift, Attorney - 130 -

McElveen, T. Jones, Day, Reavis & Pogue, Attorney

McEvoy, F. Tobacco Institute, Region Vice President

McFadden, P. Lorillard, Senior Sales Project Analyst

McFall & Ashcraft Lorillard Counsel

McFarlane, S. S. Womble, Carlyle, Sandridge & Rice, Attorney

McGaan, A.R. Kirkland & Ellis, Attorney

McGarrahan & Heard Joint Defense Counsel

McGarry, M.E. Simpson, Thacher & Bartlett, Attorney

McGeady, J.P. Lorillard, Cigarette Flavorist

McGillicuddy, S. Brown & Williamson, Assistant Brand Manager

McGinn, B.J. Lorillard, Associate General Counsel

McGinn, M.D. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

McGinnis, J.L. Lorillard, Employee

McGlotten, B. Black, Kelly, Scruggs & Healey, Attorney

McGlynn, M. Lorillard, Brand Promotion Manager

McGrath, J.J. Jr. Covington & Burling, Attorney

McGrath, W.A. Wiley, Rein & Fielding, Attorney - 131 -

McGraw, M. J. Brown & Williamson, Executive Vice President and General Counsel

McGrew, T. Arnold & Porter, Attorney

McGroder, L.C. Shook, Hardy & Bacon, Attorney

McGuire, B.H. Davis, Polk & Wardwell, Attorney

McGuire, J.E. Lorillard, Regional Sales Manager

McHone, G. Womble, Carlyle, Sandridge & Rice, Paralegal

McIntyre, K.P. Philip Morris, Employee

McIntyre, R.C. Lennen & Newell, Inc., Senior Vice President

McKale, B. Dancer-Fitzgerald-Sample, Inc., Employee

McKay, D Jr. McKay, Sherrill, Walker & Townsend, Attorney

McKay, J.W. McKay, Sherrill, Walker, Townsend & Wilkins, Attorney

McKay, L. Dickstein, Shapiro, Morin & Oshinsky, Attorney

McKay, Sherrill, Walker & Townsend Lorillard and Loews Counsel

McKenna, P. On-Line Investigation, Employee

McKenna, P.J. Skadden, Arps, Slate, Meagher & Flom, Attorney

McKerns, C.J. Dow, Lohnes & Albertson, Attorney

McKim, T.F. Jones, Day, Reavis & Pogue, Attorney; Reynolds, Associate General Counsel - 132 -

McKinney, Stringer & Webster Philip Morris and Reynolds Counsel

McKinney, T.D. Hill & Barlow, Attorney

McKittrick, B. Philip Morris, Legislative Counsel

McKnight, R. Loews Corp., Corporate Staff Office Services

McLard, J. Hunton &Williams, Attorney

McLaughlin & McCaffrey Lorillard Counsel

McLaughlin, J.M. Simpson, Thacher & Bartlett, Attorney

McLaughlin, K. Loews, Office Services

McLaughlin, K. Lorillard Leaf Department, Employee

McLaughlin, P.M. McLaughlin & McCaffrey, Attorney Mansour, Gavin, Gerlack & Manos Company, Attorney

McLaughlin, P.M. Womble, Carlyle, Sandridge & Rice, Attorney

McLean, A.S. Heller, Ehrman, White & McAuliffe, Attorney

McLean, E. Jr. Chadbourne & Parke, Attorney

McLeod, J.K. Lorillard, Training Manager

McMahon, G.L. Seltzer, Caplan, Wilkins & McMahon, Attorney

McManus, M. Deloitte & Touche, Accountant

- 133 - McMurry & Sherry Lorillard Counsel

McMurry, G. McMurry & Sherry, Attorney

McNamara, R.J. Lorillard, Employee

McNamara, T. Consulting Investigators, Inc., Employee

McNeil, S. Lorillard, Assistant Process Engineer

Meadows, C.E. Lorillard, Manager of Quality Control

Medeiros, Karmen & Sanford Lorillard Counsel

Medeiros, M.F. Medeiros, Karmen & Sanford, Attorney

Media Corporation of America Lorillard Advertising Agency

Medina, S.F. Jr. Debevoise & Plimpton, Attorney

Medinger, F.H. Jacob, Medinger & Finnegan, Attorney

Medinger, Forsyth & Decker Liggett & Reynolds Counsel

Meister, D. Lorillard, Manager of On-Line Training

Mele, P.C. Philip Morris, Employee

Mellen, D.G. Lorillard, Manager of Print Purchasing

Mellen, F.J. Wyatt, Grafton & Sloss, Attorney

Mellen, N.E. Chadbourne & Parke, Attorney; Brown & Williamson, Senior Counsel, Litigation

- 134 - Mellis, M.J. Patterson, Belknap, Webb & Tyler, Attorney

Meltzer, H.Y. Patterson, Belknap, Webb & Tyler, Attorney

Melville, K. Lindsay, Hart, Neil & Weigler, Attorney

Mennin, F.A. Mudge, Rose, Guthrie, Alexander & Ferndon, Attorney

Mercer, P. Lorillard, Secretary

Mereand, D. Lorillard, Manager of Analytical Development

Merelo, R.J. Lorillard, Director of Purchasing

Merlo, E. Philip Morris, Corporate Affairs

Merriam, S. Shook, Hardy & Bacon, Analyst

Merrill, R.A.(Dick) Covington & Burling, Attorney

Merrit, D. Strong, Pipkin, Nelson & Bissell, Attorney

Merritt, B.G. Debevoise & Plimpton, Attorney

Merryman, W. Tobacco Institute, Vice President

Metz, L.A. American Stores Company Counsel

Meyer, B.S. Weil, Gotshal & Manges, Attorney

Meyer, D.J. McDermott, Will & Emery, Attorney

Meyer, J. Simpson, Thacher & Bartlett, Attorney

- 135 - Meyer, L.G. Patton, Boggs & Blow, Attorney

Meyer, R. McDermott, Will & Emery, Attorney

Meyer, S.G. Dechert, Price & Rhoads, Staff Historian

Meyers, D.P. Shook, Hardy & Bacon, Attorney

Miarecki, G.J. Winston & Strawn, Attorney

Michael T. Hanafan & Associates BAT Counsel

Michaelson, D. Burson Marsteller, Attorney

Michaelson, M. G. Covington & Burling, Attorney

Michalek, D. Aviation West Corporation, Employee

Microbiological Associates, Inc. Industry Consultant

Middlebrooks, D.M. Steel, Hector & Davis, Attorney

Middlehoff, M.J. Dinsmore & Shohl, Attorney

Middleton, Reutlinger & Baird Lorillard Counsel

Miele, V.F. Lorillard, Director of Credit

Mien, L. Jones, Day, Reavis & Pogue, Attorney

Migneron, W.C. Shook, Hardy & Bacon, Administrator

Milbank, Tweed, Hadley & McCloy Lorillard Counsel

- 136 - Miles, D.F. Howard, Rice, Nemerovski, Canady, Robertson & Falk, Attorney

Miles, P. Lorillard, Vice President of Public Relations

Miller & Chevalier Reynolds Counsel

Miller & Martin Lorillard Counsel

Miller, A.B. Weil, Gotshal & Manges, Attorney

Miller, A.E. Thompson Coburn, Attorney

Miller, I. Arthur D. Little Inc., Management Services

Miller, J.S. Covington & Burling, Attorney

Miller, K. Robinson & Lawing, Attorney

Miller, R.C. Lorillard, Insurance Department Manager

Miller, R.J. Mudge, Rose, Guthrie, Alexander & Ferdon, Attorney

Miller, S. Lorillard, Employee

Miller, S.M. Weil, Gotshal & Manges, Attorney

Miller, S.S. Lorillard, Chewing Tobacco Flavorist

Millhiser, R.R. Philip Morris, President and Vice Chairman of the Board

Milligan, Coleman, Fletcher, Gaby & Kilay Tobacco Institute Counsel

Mills, J.F. Tobacco Institute, Senior Vice President of Federal Relations

- 137 - Mills, K.C. Lorillard, Sr. Research Chemist

Millstein, I.M. Weil, Gotshal & Manges, Attorney

Milner, C.W. Crawford, Middleton, Milner & Seelbach, Attorney

Milstein, R.S. Lorillard, General Counsel

Milton, J. Weil, Gotshal & Manges, Attorney

Milway, D. A. Tobacco Institute, Senior Vice President

Mindich, B. Wachtell, Lipton, Rosen & Katz, Attorney

Mine, A.S. Chadbourne & Parke, Attorney

Mink, L. Swerdlow, Glikburg & Shimer, Attorney

Minnemeyer, H.J. Lorillard, Director of Research Department

Minshew, G. R. Tobacco Institute, Employee

Minton, M.B. Thompson Coburn, Attorney

Minucci, E. Lorillard, Media Department Manager

Mitchell & Henry Tobacco Institute Counsel

Mitchell, B. Womble, Carlyle, Sandridge & Rice, Attorney

Mitchell, F. W. Vinson & Elkins, Attorney

Mitchell, J. Lorillard, Division of Sales Manager

- 138 - Mitchell, L.M. Jr. Lorillard, Director of Manufacturing Operations

Mitchell, M.D. Shook, Hardy & Bacon, Analyst

Mitchell, P.F. Foote, Cone & Belding, Vice President of Finance

Mitchell, W.G.C. Womble, Carlyle, Sandridge & Rice, Attorney

Mitchell, W.L. Mitchell & Henry, Attorney

Mitchell, Williams, Selig, Gates & Woodyard Philip Morris Counsel

Mitchie, C. J. Dechert, Price & Rhoads, Attorney

Mizner, B. Shook, Hardy & Bacon, Attorney

Moates, P. Sidley & Austin, Attorney

Moffat, G.T. Foley, Hoag & Eliot, Attorney

Moldover, Hertz, Presnick, Gidaly & Strauss Lorillard Counsel

Molito, T.A. Lorillard, Assistant Product Manager

Mollison, M.A. Shook, Hardy & Bacon, Attorney

Mollon, D. Winston & Strawn, Attorney

Molloy, J. Stanton & Associates, Attorney

Molloy, S.M. Lorillard, Assistant Director - Media Department

Molony, D.F. Shackleford, Farrior, Stallings & Evans, Attorney

- 139 - Molster, C. Winston & Strawn, Attorney

Momeyer, A. Lorillard, Vice President of Human Resources

Moncure & Cabelle Larus & Brothers Tobacco Counsel

Moncure, M.W. Moncure & Cabelle, Attorney

Monfort, L. Hill, Ward & Henderson, Attorney

Monica, J.C. Shook, Hardy & Bacon, Attorney

Monnick, E.W. Lorillard, Director of International Operations

Montgomery, G. Philip Morris, Assistant General Counsel

Mooney, F.J. Jr. Dancer-Fitzgerald-Sample, Inc., Attorney; Saatchi & Saatchi, Attorney

Moore & Peterson Tobacco Institute Counsel

Moore, A.B. Covington & Burling, Attorney

Moore, F.R. Lorillard, Analytical Biologist

Moore, H.M. Philip Morris, Corporate Affairs Employee

Moore, M. Reynolds, Associate General Counsel

Moore, M. Jones, Day, Reavis & Pogue, Attorney

Moore, M. Loews, Attorney

Moore, P. Lorillard, Employee

- 140 - Moore, R.C. Dickstein, Shapiro, Morin & Oshinsky, Attorney

Moorefield, F. Lorillard, Superintendent of Maintenance

Morano, M.R. Womble, Carlyle, Sandridge & Rice, Attorney

Morgan, J.J. Philip Morris, President

Morgan, R.L. Tobacco Institute, Regional Vice President

Morgenthal, E. Lorillard, Advertising Brand Manager

Moring, T.B. Lorillard, Research Administrator and Director of Quality Management

Morini, H.A. Brown & Williamson, Legal Director

Moroz, L.R. Lorillard, Manager of General Marketing Research

Morris, J.W. Gable & Gotwals, Attorney

Morris, S. Arnold & Porter, Attorney

Morrison & Foerster Reynolds Counsel

Morrison, T.C. Patterson, Belknap, Webb & Tyler, Attorney

Morrisroe, G.P. Chadbourne, Park, Whiteside & Wolf, Attorney

Morrow, J.C. Burr & Forman, Attorney

Mosca, S. Philip Morris, Employee

Moseley, D. King & Spalding, Attorney

- 141 - Moseley, R.H. Hutcheson, Moseley, Pinchak & Power, Attorney

Moskall, P.H. Boult, Cummings, Conners & Berry, Attorney

Moss, B.L. Lorillard, Analytical Chemist

Moss, D.M. Simpson, Thacher & Bartlett, Attorney

Moss, E. Shook, Hardy & Bacon, Attorney

Moss, E.A. Anderson, Moss, Parkes, Myers & Sherouse, Attorney

Moss, J.A. Herrick & Feinstein, Attorney

Moss, J.W. Winston & Strawn, Attorney

Moss, R. Kenyon & Eckhardt Advertising Counsel

Mott, D.E. Liggett & Myers, Vice President of Employee Relations

Mozingo, R.L. Tobacco Institute, Senior Vice President of State Activities; Reynolds, Employee

Mudge, Rose, Guthrie, Alexander & Ferdon Liggett Counsel

Muehlberger, J. Shook, Hardy and Bacon, Attorney

Mueller, J.E. Dobbs & Nielsen, Attorney

Mueller, J.R. Lorillard, Director of Sales Planning

Mulderig, J.J. Brown, Connery, Kulp, Wille, Purnell & Greene, Attorney; Philip Morris, Senior Assistant General Counsel

Muldoon, R.J. Sherin & Lodgen, Attorney - 142 -

Mullen, C.H. American, President, Chief Executive Officer and Senior Vice President of Sales

Mullins Leaf Tobbacco Company Industry Leaf Tobacco Supplier

Mulrennan, S. Insurance Archaeology Group, President

Munger & Munger Tobacco Institute Counsel

Munger, J.F. Munger & Munger, Attorney

Munger, Tolles & Olsen Philip Morris Counsel

Munson, J.C. Kirkland & Ellis, Attorney

Murchison, D.C. Howery & Simon, Attorney

Murdock, T.K. Lennen & Newell, Inc., Employee

Murillo, J.L. Philip Morris, Assistant General Counsel

Murphy, D.M. Wachtell, Lipton, Rosen & Katz, Attorney

Murphy, G. Philip Morris, Associate General Counsel

Murphy, K.A. Shook, Hardy & Bacon, Analyst

Murphy, N.P. Liles, Gavin & Costantino, Attorney

Murphy, V. Philip Morris, Associate General Counsel; Hunton & Williams, Attorney

Murray, D.K. Shook, Hardy & Bacon, Analyst

Murray, D.L. Shook, Hardy & Bacon, Attorney - 143 -

Murray, J. Reynolds, Senior Director of State Government Affairs

Murray, J. Covington & Burling, Attorney

Murray, J. S., III Liggett Group, General Counsel

Murray, P.D. Brumbaugh, Graves, Donohue & Raymond, Attorney

Murray, R.B. Kennerly, Montgomery & Finley, Attorney

Murry, H.D. Jr. Clifford, Glass, McIlwain & Finney, Attorney

Muzzarelli, J. Thompson Coburn, Legal Secretary

Myers, J.W. Lorillard, Employee

Myerson, B. Loews, Executive Vice President

Myles, J.D. Brown & Williamson, Associate General Counsel

Myles, K.L. Munger, Tolles & Olson, Attorney

Naar, A.S. Greenbaum, Rowe, Smith, Ravin, Davis & Bergstein, Attorney

Nachwalter, M. Kenny, Nachwalter, Seymour, Arnold, Critchlow & Spector, Attorney

Nadel, E. Lorillard, Associate Brand Manager

Naftalis, G.P. Kramer & Levin, Attorney

Nagel, H.J. Lorillard, Tax Consultant

Nager, G. Jones, Day, Reavis & Pogue, Attorney - 144 -

Nakatani, W.Y. Thompson Coburn, Attorney

Narko, K.J. Winston & Strawn, Attorney

Nathan, I.B. Arnold & Porter, Attorney

Nathan, L. Arnold & Porter, Attorney

Nauman, G.L. Lorillard, Manager of Making and Packing

Naylor, R.W. Nielsen, Mersamer, Hodgson, Parrinello & Mueller, Attorney

Neaher, E.R. Chadbourne & Parke, Attorney

Neal, R.E. Lorillard, Manager of Marketing Services Systems & Administration

Neilson, M. Verner, Liipfert, Bernhard, McPherson & Hurd, Attorney

Nelson, D. Theus, Grisham, Davis & Leigh, Attorney

Nelson, E.M. Davis & Gilbert, Attorney

Nelson, F.C. Thelen & Marrin, Attorney

Nelson, J.E. Deloitte & Touche, Employee

Nelson, J.N. Shook, Hardy & Bacon, Analyst

Nelson, J.R. Philip Morris, Senior Vice President of Planning and Information Systems and Vice President of Corporate Affairs

Nelson, J.S. Shook, Hardy & Bacon, Attorney

Nelson, M. - 145 - Oregon Executive Committee

Nelson, R. Robert Nelson & Associates, Inc., Employee

Nesbitt, T.R. Jr. Brumbaugh, Free, Graves & Donohue, Attorney

Neuhauser, M.A. Brown & Williamson, Attorney

Neumann, R.M. Simpson, Thacher & Bartlett, Attorney

Newbold, J.W. Thompson Coburn, Attorney

Newborg, K.D. Lorillard, Area Market Manager

Newcomer, M.K. Covington & Burling, Attorney

Newman, F.S. Philip Morris, Assistant General Counsel

Newman, L. Adams & Reese, Attorney

Newsom, J.T. Shook, Hardy & Bacon, Attorney

Newsom, R.W. Jr. Lorillard, Vice President of Operations

Newstead, J.G. Davis, Polk & Wardwell, Attorney

Newton, B. Hall, McNicol, Hamilton & Clark, Attorney

Newton, G.D. Jr. Reynolds, Executive Vice President and General Counsel

Newton, K.L. Shook, Hardy & Bacon, Analyst

Nicholson & Carter Lorillard Counsel

Nicholson, J.C. - 146 - Nicholson & Carter, Attorney

Nicklay, K. McFall & Ashcraft, Attorney

Nicolaisen, P.A. Lorillard, Assistant Director of Media

Nicoli, D.P. Philip Morris, Legislative Counsel and Vice President Federal Government Affairs

Nielsen, C. Nielsen, Merksamer, Parrinello, Mueller & Naylor, Attorney

Nielsen, Merksamer, Parrinello, Mueller & Naylor Tobacco Institute Counsel

Nielsen, V.G. Jr. Dobbs & Nielsen, Attorney

Nielsen, V.G. Jr. Nielsen, Merksamer, Parrinello, Mueller & Naylor, Attorney

Nielson, E.D. Reynolds, Director of Research

Nierengarten, N.N. Gray, Plant, Mooty & Bennett, Attorney

Nims, M.A. Jones, Day, Reavis & Pogue, Attorney

Noblet, K.D. Shook, Hardy & Bacon, Attorney

Nolan, C. Winston & Strawn, Attorney

Norgaard, C. Mudge, Rose, Guthrie, Alexander & Ferdon, Attorney

Norman, V. Lorillard, Vice President of Research and Development & Director of Product Development

North, R. Lorillard, Employee

Northrip, R.E. Shook, Hardy & Bacon, Attorney

- 147 - Norton, M.E. King & Spalding, Attorney

Novak, C.M. Shook, Hardy & Bacon, Attorney

Nowak, G.P. Arnold & Porter, Attorney

Nunley, L. Hunton & Williams, Attorney

Nussear, W. Liberty Mutual Insurance Company, Claims Manager

Nutter, McClennan & Fish Hollingsworth & Vose Company Counsel

Nuzzo, R.A. Winston & Strawn, Attorney

Nye, D. Shook, Hardy & Bacon, Attorney

Nyhan, F.J. Lawler, Felix & Hall, Attorney

Oakes, W. Lorillard, Employee

Oaklan, M. Lorillard, Security Supervisor

Oates, V. Brown & Williamson, Employee

Oberdorfer, J. Patton, Boggs & Blow, Attorney

O'Brien, A.S. Shook, Hardy & Bacon, Attorney

O'Brien, W.J Conrad, O’Brien, Gellman & Rohn, Attorney

O'Connell, J.H. Webster & Sheffield, Attorney

O'Connell, J.J. Webster & Sheffield, Attorney

- 148 - O'Connor & Hannan Lorillard Counsel

O'Connor, C.A. Shook Hardy & Bacon, Analyst

O'Connor, Cavanaugh, Anderson, Westover, Killingsworth & Besheaers Lorillard Counsel

O'Connor, F. Lorillard, Sales Promotion Executive

O'Connor, J. Tobacco Institute, Regional Vice President

O'Connor, K. National Field Marketing Corporation, Employee

O'Connor, T.P. Winston & Strawn, Attorney

Oden, F. Lorillard, Employee

O'Donnell, J.L. Olwine, Connelly, Chase, O’Donnell & Weyher, Attorney

O'Donnell, L. Philip Morris, Director of Federal Tax Planning and Administration

O'Donnell, T. Williams & Connolly, Attorney

Oechler, H.J. Chadbourne & Parke, Attorney

O'Farrell, A.D. Marval & O'Farrell, Attorney Office Kirkpatrick Lorillard Counsel

O'Flaherty, W.A. Tobacco Tax Council, President

Ogdie, S.A. McCutchen, Doyle, Brown & Emerson, Attorney

O'Hara, J.G. Patton, Boggs & Blow, Attorney

Ohkawa, Y. - 149 - Japan Tobacco, Director

Ohlemeyer, W.S. Philip Morris, Vice President & Associate General Counsel; Shook, Hardy & Bacon, Attorney

O'Kane, J. Lorillard, Employee

Okerson, W.D. Lorillard, Board of Directors and Vice President of Operations

Olahan, D. Nutter, McClennan & Fish, Attorney

Oldak, E. Lorillard, Employee

Oldaker, G.B. III Reynolds, Research Scientist

Oldaker, Ryan & Leonard Philip Morris Counsel

Oldaker,G.B. III Oldaker, Ryan & Leonard, Attorney

Oldham, J. Collier, Shannon, Rill & Scott, Attorney

Oldham, S.L. Shook, Hardy & Bacon, Analyst

Olinger, Lovald, Robbenholt & McCahren US Tobacco Counsel

Oliverio, R.A. Brown & Williamson, Employee; Tobacco Institute, Director of Public Affairs and Director of Legislative Affairs

Olivet, D. Lorillard, Division Manager

Olmstead, M.C. Saul, Ewing, Remick & Saul, Attorney

Olohan, D.P. Nutter, McClennen & Fish, Attorney

Olson, R.L. Munger, Tolles & Olson, Attorney - 150 -

Oltarsh, K.S. Solinger & Gordon, Attorney

Olwine, Connelly, Chase, O’Donnell & Weyher Philip Morris Counsel

O'Malley, J. CAUTI, Executive Committee

O'Mara, J.P. Lorillard, Employee

O'Neal, G.M. Hunton & Williams, Attorney

O'Neal, J.A. Faegre & Benson, Attorney

O'Neal, L. R. Shook, Hardy & Bacon, Attorney

O'Neill, B.V. Jr. Shook, Hardy & Bacon, Attorney

O'Neill, C.K. Chadbourne & Parke, Attorney

O'Neill, D.J. Chadbourne & Parke, Attorney

O'Neill, E.W. Lorillard, Director of Logistics and Director of Purchasing

On-Line Investigation Lorillard Consultant

Opotowsky, S.B. Lorillard, Associate General Counsel; Loews Corporation, Vice President-Tax

Opsitnick, T.M. Jones, Day, Reavis & Pogue, Attorney

Orcutt, R.H. Lorillard, Senior Vice President & Director of Sales and International Management

Orihuela, R. Lorillard, Supervisor

Orkin, L. Davis, Gilbert, Levine & Schwartz, Attorney - 151 -

Orlando, C.L. Chadbourne, Park, Whiteside & Wolf, Attorney

Orlansky, C.L. Stone & Pigman, Attorney

Orlowsky, M.L. Lorillard, President and Vice President of Advertising and Sales; Reynolds, President of Marketing and Sales

Orr & Reno Tobacco Institute Counsel

Orr, B.J. Shook, Hardy & Bacon, Analyst

Orren, H.A. Robins, Davis & Lyons, Attorney

Osborn & Maledon Philip Morris and Reynolds Counsel

Osborne, K.B. Philip Morris, Assistant General Counsel

Osdene, T.S. Philip Morris, Vice President of Science and Technology and Research Director

O'Shea, S. CTR, Assistant Executive Director

Ostrum, C. Rider, Bennett, Egan & Arundel, Attorney

Otero, B. Hunton & Williams, Attorney

O'Toole, E.W. Lorillard, Director of Business Operations

O'Toole, J.E. Foote, Cone & Belding, Chairman of the Board

Overstreet, J. Cohn & Wolfe, Attorney

Overton, G. L. Lorillard, Manager - Sales Planning

- 152 - Overton, P.M. Greenberg Traurig, Attorney; O'Conner, Cavanaugh, Anderson, Killingsworth & Beshears, Attorney

Owen, R.B. Covington & Burling, Attorney

Owens, J.C. Simpson, Thacher & Bartlett, Attorney

P.H. Sin & Co. Lorillard Counsel

P.O.P. Associates American, Brown & Williamson, Lorillard and Philip Morris Advertising Agency

Pace, C.R.J. Kirkland & Ellis, Attorney

Pacific Indoor Advertising Company Lorillard Advertising Agency

Packet, K. Tobacco Institute, Employee

Padmanabhan, R. Kirkland & Ellis, Attorney

Page, A. Hunton & Williams, Attorney

Pages, R. A. Philip Morris, Scientist and Director of Science and Technology

Pai, K.D. Shook, Hardy & Bacon, Analyst

Paitakis, K. Lorillard, Promotion Planning Manager

Pak, K.Y. Winston & Strawn, Attorney

Palay, M.S. Winston & Strawn, Attorney

Palese, L.A. Winston & Strawn, Attorney

Palmer, D.J. Robins, Davis & Lyons, Attorney - 153 -

Panagrossi, M.P. Simpson, Thacher & Bartlett, Attorney

Pande, A.N. Schroder Salomon Smith Barney, Employee

Panzer, F. Tobacco Institute, Vice President

Papandreou, A.C. Shook, Hardy & Bacon, Attorney

Papantonio, T. Lorillard, MIS Manager of Network Operations

Pape, S. Patton, Boggs & Blow, Attorney

Paper, L. Dickstein, Shapiro, Morin & Oshinsky, Attorney

Pardue, K. Reynolds, Employee

Parker, E. Deloitte & Touche, Attorney

Parker, R. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Parmele, H.B. Lorillard, Vice President and Director of Research

Parrish, S.C. Philip Morris, Deputy General Counsel and Vice President of Corporate Scientific Affairs; Shook, Hardy & Bacon, Attorney

Parsigian, K.J. Goodwin, Proctor & Hoar, Attorney

Parsons, N. Lorillard, General Manager

Pasahow, L. McCutchen, Doyle, Brown & Emerson, Attorney

Pasheluk, A. Lorillard, Director of Marketing Research

Passer, S.D. - 154 - Lorillard, Analytical Chemist

Paternostro, F.A. Lorillard, Director of Sales

Patterson & Belknap, Webb & Tyler Lorillard Counsel

Patterson, A.M. Ricker, Danzig, Scherer, Hyland & Perretti, Attorney

Patterson, R.B. Lorillard, Manager of Analytical Support Services

Patton, Boggs & Blow Liggett and Council for Tobacco Research Counsel

Patton, S.R. Kirkland & Ellis, Attorney

Paul, Hastings, Janofsky & Walker Tobacco Institute Counsel

Paul, P.C. Rawle & Henderson, Attorney

Paul, Weiss, Rifkind, Wharton & Garrison Lorillard Counsel

Pauling, H.M. Shook, Hardy & Bacon, Attorney

Pawlow, J. Miller & Chevalier, Attorney

Payne, D.J. Fabian & Clendenin, Attorney

Payne, E.K. Stryker, Tams & Dill, Attorney

Payne, T.J. Reynolds, Vice President and General Counsel

Pearlstein, D.J. Weil, Gotshal & Manges, Attorney

Pearson, D Tobacco Institute, Staff Assistant of the State Activities Division

Pearson, T. - 155 - Arnold & Porter, Attorney

Pearson, T.J. Reynolds, Employee

Pechmann, E.V. Lorillard German Patent Counsel

Peck, E.S.(Gene) Shook, Hardy & Bacon, Attorney

Pecora, J. Philip Morris, Director of Short Term Debt & Investment

Pedrazzini, M.M. Lorillard Counsel

Peebles, T.H. III Trabue, Sturdivant & Dewitt, Attorney

Peer, P.M. Shook, Hardy & Bacon, Analyst

Peerenboom, J.T. Lorillard, Production Quality Control Supervisor

Peisch, T.E. Conn, Kavanaugh, Rosenthal, Peisch & Ford, Attorney

Pelesh, M.L. Arnold & Porter, Attorney

Pelish, L. Lorillard, Employee

Pember, B.J. Lorillard, Manager of Industrial Engineering

Pennington, S. Lorillard, Supervisor of Stockroom & Records

Pennoyer, P. Chadbourne, Parke, Whiteside & Wolff, Attorney

Penrod, L. Shook, Hardy & Bacon, Analyst

People & Properties Lorillard Marketing and Promotional Services Agency

Pepper, Hamilton & Scheetz - 156 - Reynolds Counsel

Pepples, E.B. Brown & Williamson, Senior Vice President and General Counsel

Perdigao,J.G. Walston, Well, Anderson & Bains, Attorney

Perini, F.R. Lorillard, Senior Research Chemist

Perkins Coie Tobacco Institute & Philip Morris Counsel

Perkins, Daniels & McCormack Lorillard Counsel

Perkins, M.K. Thompson Coburn, Attorney

Perkins, T.L. Brumbaugh, Free, Graves & Donohue, Attorney

Perkins, W.R. Perkins, Daniels, McCormack & Collins, Attorney

Perretti, P.N. Riker, Danzig, Scherer, Hyland & Perretti, Attorney

Pesser, D.S. Lorillard, Employee

Peters, J.O. Williams, Mullen & Christian, Attorney

Peterson Consulting, L.L.C. Industry Consultant

Peterson, H. Jr. King & Spalding, Attorney

Peterson, M.A. Jr. Lorillard, Senior Vice President, Financial Administrator and Treasurer

Petersons, A.V. Shook, Hardy & Bacon, Attorney

Pettit & Martin Philip Morris Counsel

Phares, G.C. - 157 - Patterson, Belknap, Webb & Tyler, Attorney

Phillips, A.K. Arnold & Porter, Attorney

Phillips, C.E. Lorillard, Paralegal

Phillips, J.W. Heller Ehrman White & McAuliffe, Attorney

Phillips, J.W., Jr. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Phillips, M. Litigation Sciences, Employee

Phillips, Ormonde & Fitzpatrick Lorillard Counsel

Phillips, P. Pillsbury, Madison & Sutro, Attorney

Piccione, E. Paul, Weiss, Rifkind, Wharton & Garrison, Secretary

Pickett, T. United States Tobacco, Vice President of Corporate Affairs

Pickup, J.H. Verner, Liipfert, Bernhard, McPherson & Hurd, Attorney

Piedmont Research Laboratories Lorillard Research Consultant

Pierson, Ball & Dowd Counsel for Industry Billboard Advertising Firms

Pike, G. Jr. Friday, Elderedge & Clark, Attorney

Pillsbury, Madison & Sutro Philip Morris and Tobacco Institute Counsel

Piluso, R.E. Loews, Employee

Pinion, D.O. American, Manager of Research & Technical Services

Piscitelli, R. - 158 - LRD, Manager of LRD Library Services

Pittman, R.A. Brown & Williamson, Senior Executive Vice President of Law, Public Relations and Marketing

Piwinski, R. Avrett, Free & Ginsberg, Executive Group Account Director

Pizarro, S. Philip Morris, Legal Secretary

Platt, J. Lorillard, Manager of Finished Goods Inventory

Plesec, W.T. Jones, Day, Reavis & Pogue, Attorney

Plough, T. Lorillard, Coordinator Of On-Line Systems Procedures

Podraza, K. F. Philip Morris, Scientist

Poehner, G.R. Moore & Peterson, Attorney

Polk, M.A. Nutter, McClennen & Fish, Attorney

Pollack, L. (Leonard) Lorillard, Advertising & Marketing Executive

Pollack, L. (Lester) Loews, General Counsel

Pollack, R.A. Berkowitz, Dick, Pollack & Brant, Certified Public Accountant

Pollak, M.C. Pollak, Swart, Stark & Amron, Attorney

Pollak, Swart, Stark & Amron Lorillard Counsel

Pollard, A.M. Tobacco Institute, Attorney

Pollice, L. Council for Tobacco Research, Treasurer and Secretary

- 159 - Pollock, S. Arnold & Porter, Attorney

Polly, S. Jones, Day, Reavis & Pogue, Attorney

Pomeranz, B. Loews, Public Relations Employee

Pontarelli, J. Philip Morris, Regional Director of Government Affairs

Pontillo, J.C. Weil, Gotshal & Manges, Attorney

Poole, J. Philip Morris, Regional Manager of Government Relations and Director of Community Relations

Popalis, C. Rhodes & Mason, Attorney

Pope, M.A. McDermott, Will & Emery, Attorney

Popham, Haik, Schnobrich & Kaufman Reynolds Counsel

Porada, M.E. Covington & Burling, Attorney; Fabian & Clendenin, Attorney

Porter & Clements Philip Morris Counsel

Porter & Hedges Joint Industry Counsel

Porter, Wright, Morris & Arthur Philip Morris Counsel

Portnoy, J.S. Covington & Burling, Attorney

Posner, R.E. Loews, Vice President Financial Services and Chief Financial Officer

Post, R.Z. Lorillard, Board of Directors, Executive Committee and Vice President of Sales

Post-Keyes-Gardiner Brown & Williamson Advertising Agency - 160 -

Poul, F. Wolf, Block, Schorr & Solis-Cohen, Attorney

Powell, L. Hunton, Williams, Gay, Powell & Gibson, Attorney

Powell, M.E. Covington & Burling, Attorney

Powers, D. Reynolds, Associate General Counsel

Powers-Herron, C. Shook, Hardy & Bacon, Attorney

Prairie, C.P. Lorillard, Executive Secretary

Preddy, A.R. Lorillard, Manager of Manufacturing Operations

Premium Advertisers Association of America Lorillard Advertising Firm

Prescott, W.E. Lorillard, Employee

Presnell, S. Brown & Williamson, Governmental Affairs Employee; Tobacco Institute, Employee

Presnick, L.C. Weil, Gotshal & Manges, Attorney

Pressnell, E Covington & Burling, Attorney

Preuss, C.F. Preuss, Walker & Shanagher, Attorney

Preuss, Walker & Shanagher Hollingsworth & Vose Company Counsel

Prevette, C.P. Lorillard, Paralegal

Pribyl, P.E. Lorillard, Division Manager

Price, J. Lorillard, Legal Secretary - 161 -

Price, P.L. Price, Tunney, Loughnane, Reiter & Bruton, Attorney

Price, R. Brown & Williamson, Litigation Support Manager

Price, Tunney, Loughnane, Reiter & Bruton Tobacco Institute Counsel

Pritchard, R.J. Brown & Williamson, Chairman and Chief Executive Officer

Proctor, C.E. Shook, Hardy & Bacon, Attorney

Proctor, C.J. Covington & Burling, Paralegal

Provost, D. Liggett, Vice President of Corporate Affairs

Provosty, S. K & B, Inc., Employee

Provsky, A. Adams & Reese, Attorney

Pruett, R. (Bob) Tobacco Institute, Vice President; Brown & Williamson, Director of Government Affairs

Pruyne, R.S. Chadbourne & Parke, Attorney

Pulley, D. Jones, Day, Reavis & Pogue, Attorney

Pulliam, J.F. Lorillard, Legal Secretary

Puls, I.G.P. Lorillard German Patent Counsel

Puoplo, F. Lorillard, Legal Secretary

Purcell, C. Philip Morris, Paralegal

Purcell, J.E. Henningsen & Purcell, Attorney - 162 -

Purvis, A.R. Shook, Hardy & Bacon, Attorney

Putterman, B. Lorillard, Regional Sales Manager

Quarles & Brady Philip Morris Counsel

Quarles, R.D. Walston, Wells, Anderson & Bains, Attorney

Quickstop Markets, Inc. Lorillard Distributor

Quigley, T.J. Winston & Strawn, Attorney

Quinn, J.J. Arnold & Porter, Attorney

Quinn, J.M. Kadison, Pfallzer, Woodard, Quinn & Rossi, Attorney

Quorum Litigation Services Industry Consultant

Rachman, M.J. Davis & Gilbert, Attorney

Rackham, S.N. Gill, Jennings & Every, Attorney

Rademaker, S.G. Covington & Burling, Attorney

Radler, M.R. Winston & Strawn, Attorney

Raemer, M. Loews, Employee

Ragan, H. A. Brown & Williamson, Scientist

Ragazzo, R.A. Wachtell, Lipton, Rosen & Katz, Attorney

Ragsdale, C. Hunton & Williams, Attorney - 163 -

Ragusa, S. Lorillard, Supervisor Promotion and Expense Accounting

Rainer, R.R. Simpson, Thacher & Bartlett, Attorney

Rainey, S.L. Shook, Hardy & Bacon, Attorney

Rains, E.D.(Gene) Lorillard, Employee

Raisbeck & Raisbeck Lorillard Counsel

Raisbeck, J.W.F. Raisbeck & Raisbeck, Attorney

Raiser, M. Loews, Employee

Rak, A. Chadbourne, Park, Whiteside & Wolf, Attorney

Rakoczy, M.E. Skadden, Arps, Slate, Meagher & Flom, Attorney

Ralphs Grocery Company Lorillard Distributor

Ramaswamy, M. Hill & Barlow, Attorney

Ramer, M. Loews, Tax Department Employee

Ramey, Plock, Hutchins, Grainger & Jeffus Reynolds Counsel

Ramey, T.B. Jr. Ramey, Plock, Hutchins, Grainger & Jeffus, Attorney

Ramm, H.H. Reynolds, Associate General Counsel

Ramsey, I.T. Brown, Todd & Heyburn, Attorney

Rancatore, L. All Ways Advertising Company, Special Programs Coordinator - 164 -

Rand, R.J. Tobacco Institute, Lobbyist

Randles, B.R. Shook, Hardy & Bacon, Attorney

Randour, P.A. American, Senior Vice President and General Counsel; Chadbourne & Parke, Attorney

Ransdell, R.H. Lorillard, Supervisor of Standards and Budgets

Ransmeier & Spellman Lorillard Counsel

Rapisarldi, S.A. Lorillard, General Account Manager

Rasch, B.J. Reuben & Proctor, Attorney

Rasin, G.I. Jackson, Lewis, Schnitzler & Krupman, Attorney

Rasmussen, G.G. Patton, Boggs & Blow, Attorney

Rau, R.H. Shook, Hardy & Bacon, Analyst

Ravlin, J. Brown & Williamson, General Counsel

Rawle & Henderson Reynolds Counsel

Ray, D.J. Ray, Van Cleave & Jackson, Attorney

Ray, Van Cleave & Jackson Brown & Williamson and RJ Reynolds Counsel

Raymond, S.P. Weisman, Celler, Spett, Modlin & Wertheimer, Attorney

Raynal, L.P. McDermott, Will & Emery, Attorney

Read, K.A. Shook Hardy & Bacon, Attorney - 165 -

Reale, C.A. Philip Morris, Assistant General Counsel

Rebell, A. Loews Corp., Senior Vice President & Chief Investment Officer

Redfield, R.M. Lorillard, Regional Sales Manager

Redgrave, J. Gray, Plant & Mooty, Attorney Jones, Day, Reavis & Pogue, Attorney

Redlich, N. Wachtell, Lipton, Rosen & Katz, Attorney

Reed, J.W. Foote, Cone & Belding, Employee

Reeder, R.H. Levene, Gouldin & Thompson, Attorney

Reemack Enterprises, Inc. Lorillard Advertising Agency

Rees, D.C. Reynolds, Employee

Reese, E. Philip Morris, Treasurer

Reese, R. Philip Morris, Senior Washington Representative

Reeves, W.E. Shook, Hardy & Bacon, Attorney

Reiber, T.E. Heller, Ehrman, White & McAuliffe, Attorney

Reich, M.F. Lorillard, Director of Engineering

Reid, B. Carlton Fields, Attorney

Reid, J. R. Lorillard, Director of Research and Manager of Organic Chemistry

Reid, J.W. - 166 - Reid, Metzger & Associates, Attorney

Reid, Metzger & Associates Lorillard Counsel

Reid, R.B. Popham, Haik, Schnobrich & Kaufman, Attorney

Reilly, J.P. Lorillard, Associate General Counsel, Litigation

Reilly, K.J. Shook, Hardy & Bacon, Attorney

Reiman, A. M. Philip Morris, Chief Counsel, European Economic Community and Eastern Europe Middle East Asia Regions

Reinstein, E. Kirkland & Ellis, Attorney

Reiss, M. Shook, Hardy & Bacon, Attorney

Reiter, L. Lorillard, Associate Brand Manager

Reitz, K.E. Thompson Coburn, Attorney

Remes, D.H. Covington & Burling, Attorney

Renton, M. Schroder Salomon Smith Barney, Employee

Reproduction Systems Incorporated Lorillard Consultant

Research Triangle Institute Lorillard Consultant

Resnick, D. Arnold & Porter, Attorney

Resnick, F. E. Philip Morris, President, Board of Directors and Research Chemist

Reuben & Proctor Lorillard Counsel

- 167 - Reutlinger, A.F. Middleton, Reutlinger & Baird, Attorney

Reynal, L. McDermott, Will & Emery, Attorney

Reynolds, C.G. Patterson, Belknap, Webb & Tyler, Attorney

Reynolds, J.J. De Garmo Advertising, Inc., Assistant Production Manager

Reynolds, M.J. Devine, Millimet, Stahl & Branch, Attorney

Rhind, J. Avrett, Free & Ginsberg, Media Director

Rhoden, D. Shook, Hardy & Bacon, Attorney

Rhodes & Mason Lorillard Counsel

Rhyne, A.L. Jr. Lorillard, Director of Operations and Research

Riat, J. Philip Morris, Associate General Counsel

Riccardi, F. J. Lorillard, Regional Sales Manager

Ricci, E.D. MCA Advertising, Ltd., Senior Vice President of Account Management

Rice, A.N. De Garmo, Inc., Employee

Rich, R.B. Weil, Gotshal & Manges, Attorney

Richards, Caskey & Richards Austin Company, Inc. and Mullins Leaf Tobacco Company Counsel

Richards, R.E. Richards, Caskey & Richards, Attorney

Richardson, J.E. Adams & Reese, Attorney

- 168 - Richardson, J.L. Lorillard, Plant Controller

Richman, J. Arnold & Porter, Attorney

Richmond, F.F. Lorillard, Executive Secretary

Richmond, J. Lorillard, Manager of Employee Relations

Richowsky, J. Covington & Burling, Attorney

Ricke, T. Philip Morris, Employee

Ricker, Danzig, Scherer, Hyland & Perretti Reynolds Counsel

Rickerson, S. Philip Morris, Associate General Counsel

Ricks, D. Peterson Consulting, L.L.C., Employee

Riddle, G.D. Lorillard, General Accounting Administrator

Rider, Bennett, Egan & Arundel Lorillard Counsel

Ridgway, S.R. Lorillard, Vice President of Public Relations and Vice President of Public Affairs

Rifkind, S.H. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Riker, Danzig, Scherer, Hyland & Perreti Reynolds Counsel

Riley, D. Covington & Burling, Attorney

Riley, T.E. Chadbourne & Parke, Attorney

Rindenow, H. Lorillard, Regional Sales Manager

- 169 - Rippey, E.H. Covington & Burling, Attorney

Risch, P.J. Hill, Ward & Henderson, Attorney

Rissman, S.B. Philip Morris, Senior Counsel-Litigation; Winston & Strawn, Attorney

Rivers, E. King & Spalding, Attorney

Rivkin, S.R. Nicholson & Carter, Attorney

Rizzo, F.J. Dechert, Price & Rhodes, Attorney

Roach, M. American, Associate General Counsel

Roach, R.H. Brown & Williamson, Manager of Public Relations

Roarty, G., Jr. Pinkerton, Vice-President and General Counsel

Robb, T.M. Simpson, Thacher & Bartlett, Attorney

Robbins, B. Wachtell, Lipton, Rosen & Katz, Attorney

Roberson, G.C. Lorillard, Research Administrator

Robert A. Squire & Associates Philip Morris, Litigation Agent

Robert Brian & Associates Lorillard Marketing Firm

Robert Nelson & Associates, Inc. Industry Public Relations Consultant

Roberts, B.L. Brown & Williamson, Manager of Scientific & Regulatory Affairs

Roberts, Egan & Routa Tobacco Institute Counsel

- 170 - Roberts, J.F. Lorillard, Director of International Manufacturing & Operations

Roberts, R.T. Shook, Hardy & Bacon, Attorney

Roberts, W.J. Roberts, Egan & Routa, Attorney

Robins, Davis & Lyons Liggett and Lorillard Counsel

Robinson & Lawing Brown & Williamson Counsel

Robinson, E. Lorillard, Research Chemist

Robinson, G. Burson Marsteller, Senior Media Executive

Robinson, H.C. Liggett, Employee

Robinson, J.B. Philip Morris, Director of Government Relations

Robinson, J.N. Failure Analysis Associates, Principal Engineer

Robinson, M. Robinson & Lawing, Attorney

Robinson, M.L. Wiley, Rein & Fielding, Attorney

Robinson, N. Robinson & Lawing, Attorney

Robinson-Gaylord, A. K. Winston & Strawn, Attorney

Robitschek, E. Miller & Chevalier, Attorney

Robsahm, J. Bryn & Aarflot, Attorney

Rockefeller, E.S. Wald, Harkrader & Rockefeller, Attorney

- 171 - Rodgman, A. Reynolds, Scientist

Rodriques, L.A. Sullivan & Worcester, Attorney

Roeder, D.K. Shook, Hardy & Bacon, Attorney

Roemer, H.C. Reynolds, Vice President and General Counsel

Roerty, G. J., Jr. Pinkerton, Vice-President and General Counsel

Roesser, J. Simpson, Thacher & Bartlett, Attorney

Rogers & Wells Lorillard Counsel

Rogers, B.B. Winston & Strawn, Attorney

Rogers, J.W. Jr. Rogers, Joseph, O'Donnell & Quinn, Attorney

Rogers, Joseph, O'Donnell & Quinn Philip Morris Counsel

Rogers, M.K. Covington & Burling, Attorney

Rogge, O. J. Weisman, Allan, Spett & Sheinberg, Attorney

Rolfe, R. Cravath, Swaine & Moore, Attorney

Rome, T.B. Cravath, Swaine & Moore, Attorney

Romero, J.B. Estudio Romero, Attorney

Rons, P. Winston & Strawn, Attorney

Rooney, B. Arthur Anderson, Economic & Financial Consultant

- 172 - Rooney, L.F. Shook, Hardy & Bacon, Attorney

Roosevelt, K.C. Jones, Day, Reavis & Pogue, Attorney

Root, D.W. Lorillard, General Sales Manager

Roper Starch Worldwide Lorillard Consultant

Ropp, K.R. Philip Morris, Paralegal

Rosdeitcher, S. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Rose, C. Philip Morris, Division Manager - Computer Applications

Rose, K. Shook, Hardy & Bacon, Analyst

Rose, T. Shook, Hardy & Bacon, Analyst

Rose, Schmidt, Dixon, Hasley, Whyte & Hartesty Reynolds Counsel

Rosen, Weiss, Slattery & Berstein Brown & Williamson Counsel

Rosenbaum, M. Wachtell, Lipton, Rosen & Katz, Attorney

Rosenberg, D. Hill & Barlow, Attorney

Rosenberg, G. Lorillard, Director of Planning & Analysis

Rosenberg, J. Lorillard, Employee

Rosenberg, M. Cravath, Swaine & Moore, Attorney

Rosenbloom, D.S. McDermott, Will & Emery, Attorney

- 173 - Rosenblum, S.A. Wachtell, Lipton, Rosen & Katz, Attorney

Rosene, C.J. Brown & Williamson, Research Scientist

Rosoff, W. Reynolds Nabisco, General Counsel

Ross, D.L. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Ross, Dixon & Masbeck RJ Reynolds Counsel

Ross, J. Tobacco Institute, Employee

Ross, J.B. Liggett Patent Counsel

Ross, W.W. Wald, Harkrader & Rockefeller, Attorney

Roston, H.A. Doherty, Rumble & Butler, Attorney

Roth, J Lorillard, Senior Industrial Hygienist

Rothfeld, C.A. Mayer, Brown & Platt, Attorney

Rothstein, S.A. Weil, Gotshal & Manges, Attorney

Rottens, D Cravath, Swaine & Moore, Attorney

Roussel, G.P. Carmouche, Gary & Hoffman, Attorney

Rowe, J.T. Lorillard, Advertising Brand Manager

Rowe, P.A. Greenbaum, Rowe, Smith, Ravin, Davis & Bergstein, Attorney

Rowland, J.M. Seaboard Surety Company, Employee

- 174 - Rowley, C.L. Thompson & Coburn, Attorney

Rubay, D. Pillsbury, Madison & Sutro, Attorney

Rubenstein, H.J. Howard J. Rubenstein Associates Inc., Attorney

Ruberti, R.A. Lorillard, Director of Insurance

Rubin, K. Philip Morris, Paralegal

Rubinger, J. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

Rucker, T. J. Rucker, Tabor, McBridge & Hopkins, Attorney RJ Reynolds, General Counsel for Marketing, Sales & Credit

Rucker, Tabor, McBridge & Hopkins Reynolds Counsel

Ruder, W. Ruder & Finn, Employee

Rudoff, S. Weil, Gotshal & Manges, Attorney

Ruff, C.F.C. Covington & Burling, Attorney

Ruffalo, N. P. Lorillard, Director and Manager of Sales Administration

Rule, C.F. Covington & Burling, Attorney

Rule, M. Skadden, Arps, Slate, Meagher & Flom, Attorney

Rulon, W. CNA Insurance, Employee

Rupp, J.P. Covington & Burling, Attorney

Russ, M. King & Spalding, Attorney - 175 -

Russell, A.D. Shook, Hardy & Bacon, Analyst

Russell, E.H. Brown & Williamson, Government Affairs Department

Russell, J.C. Perkins, Daniels & McCormack, Attorney

Russo, J.R. Estudio Romero, Attorney

Russo, J.Z. Estudio Romero, Attorney

Ruth, H.S. Jr. Saul, Ewing, Remick & Saul, Attorney

Rutherford, R.H. Burr & Forman, Attorney

Ryan, A.M. Brumbaugh, Graves, Donohue & Raymond, Attorney

Ryan, R. Hill & Barlow, Attorney

Ryan, R. Philip Morris, Employee

Ryan, R.A. Shook, Hardy and Bacon, Attorney

Ryan, R.D. Hill & Barlow, Attorney

Ryan, R.D. Lorillard, Merchandise Representative

Ryan, R.G. Lorillard, Regional Sales Manager

Ryan, T. Helme Tobacco Company, President

Ryan, T. Oldaker, Ryan & Leonard, Attorney

Ryder, B.D. Thompson Coburn, Attorney - 176 -

Ryerson, P. S. Jones, Day, Reavis & Pogue, Attorney

Ryker, Danzig, Scherer & Perretti Reynolds Counsel

Saatchi & Saatchi Advertising Lorillard Advertising Agency

Sabelli, A. Studio Carnelutti, Attorney

Sachs, R.H. Brown & Williamson, Assistant General Counsel

Sadovnick, A. Lorillard, Director of Promotional Services

Safley, R.W. Lorillard, Director of Sales

Said, S. Lorillard, Employee

Sako & Associates Industry Consultant

Sakol, J.H. McCutchen, Doyle, Brown & Emerson, Attorney

Saldana, R. Tobacco Institute, Tobacco Action Network Director

Sallez, A.J. Lorillard, Senior Industrial Engineer

Sam/deGarmo Ltda. Lorillard Advertising Agency

Samson, R. Shook, Hardy & Bacon, Analyst

Sandefur, T.E. Jr. Brown & Williamson, President, Chairman and Chief Executive Officer

Sandelman, Robert M. Robert Brian & Associates, President

Sanders, C.D. Hill & Barlow, Attorney - 177 -

Sandifer, J.W. Lorillard, Employee

Sandman, J. Arnold & Porter, Attorney

Sandrey, H. Jones, Day, Reavis & Pogue, Attorney

Sands, S. Philip Morris, Employee

Sands, W. Lorillard, Media Director

Sanfilippo, C. Lorillard, Manager of Graphic Production

Sanford, R.A. Brown & Williamson, Vice President of Research and Development

Santoni, W. Lorillard, Employee

Sapcoe, L.A. Shook, Hardy & Bacon, Attorney

Sarner, E.S. Skadden, Arps, Slate, Meagher & Flom, Attorney

Sathaway, F. Lorillard, Director of Marketing

Sato, R. Downey, Brand, Seymour & Rowher, Attorney

Saul, Ewing, Remick & Saul Liggett Counsel

Saunders, F. Ruder & Finn, Intermedia, President

Saunders, S. Brown & Williamson, Associate General Counsel

Savage, P.C. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Savarese, J.F. Wachtell, Lipton, Rosen & Katz, Attorney - 178 -

Savell, L.E. Chadbourne & Parke, Attorney

Savin, J. Grey Advertising, Inc., Employee

Savit, L. Jones, Day, Reavis & Pogue, Attorney

Sawikin, H. Wachtell, Lipton, Rosen & Katz, Attorney

Sawyer, C. Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein, Attorney

Sawyer, M.D. Shook, Hardy & Bacon, Analyst

Saxl, S.L. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Scanlan, M. K. Fulbright & Jaworski, Attorney

Scanlan, R.E. Tobacco Institute, Vice President

Scanlon, J.P. Daniel J. Edelman, Inc., Employee

Scarboro, J.E. Arnold & Porter, Attorney

Scarlett, T. Hyman, Phelps & McNamara, Attorney

Scarvie, T.G. Lillick, McHose & Charles, Attorney

Schacher, Greentree & Co., Inc. Lorillard Advertising Agency

Schacher, J. Schacher, Greentree & Co., Inc., Employee

Schaefer, A.J. Winston & Strawn, Attorney

Schaefer, D.T. - 179 - Woodward, Hobson & Fulton, Attorney

Schaefer, S. Loews, Vice President of Taxes

Schaefer, T.M. Heller Ehrman White & McAuliffe, Attorney; Shook, Hardy & Bacon, Attorney

Schaevitz, B. Jacob, Medinger & Finnegan, Attorney

Schafer, G.E. Tobacco Institute, Medical Consultant

Schaller, M.A. Lorillard, Director of Automatic Merchandising

Schapiro, A.H. Mayer, Brown & Platt, Attorney

Scharnhorst, K.E. Shook, Hardy & Bacon, Analyst

Schau, A.D. Patterson, Belknap, Webb & Tyler, Attorney

Schechter, D.A. BATUS General Counsel; United States Tobacco, General Counsel

Scher, I. Weil, Gotshal & Manges, Attorney

Scherker, E.H. Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, Attorney

Scheve, S.E. Shook, Hardy & Bacon, Attorney

Schifferman, R.P. Lane, Powell, Spears & Lubersky, Attorney

Schindler, A.J. R.J. Reynolds, President and Chief Operating Officer

Schlagenhauf, J. Smokeless Tobacco Council, President

Schmidt, E.C. Jones, Day, Reavis & Pogue, Attorney

Schmidt, H.R. - 180 - Rose, Schmidt, Dixon, Hasley, White & Hardesty, Attorney

Schmidt, M.B. Shook, Hardy & Bacon, Analyst

Schmidtlein, J. Williams & Connolly, Attorney

Schmittling, A. Thompson Coburn, Attorney

Schmitz, J. E. Paul, Hastings, Janofsky & Walker, Attorney

Schnader & Harrison Brown & Williamson Counsel

Schneider, L.A. Arnold & Porter, Attorney

Schneider, R.A. King & Spalding, Attorney

Schneider, T. Schacher, Greentree & Co., Inc., Employee

Schnepf, J.R. Lorillard, Manager of Promotional Operations

Schoenbach, C.H. Wolf, Block, Schorr & Solis-Cohen, Attorney

Schoenholz, R. Lorillard, Employee

Scholl, R.F. Fenton & Keller, Attorney

Schrandt, S.A. Shook, Hardy & Bacon, Attorney

Schroder Salomon Smith Barney Lorillard Consultant

Schroeder, R.A. Brumbaugh, Free, Graves & Donohue, Attorney

Schulman, E.P. Howard, Rice, Nemerovski, Canady, Robertson & Falk, Attorney

Schulte, C. - 181 - American Tobacco Company, Associate General Counsel

Schulte, K. Lorillard, Employee

Schulte, S.C. Shook, Hardy & Bacon, Attorney

Schultz, F.J. Lorillard, Vice President of Research & Development

Schutter, S.M. Shook, Hardy & Bacon, Attorney

Schutz, T. Burson Marsteller, Employee

Schwab, J.A. Abelman, Frayne & Rezac, Attorney

Schwam, A. Lorillard, Regional Sales Manager

Schwartz & Frohlich Lorillard Counsel

Schwartz, B.R. Shook, Hardy & Bacon, Attorney

Schwartz, E.D. Lorillard, Regional Sales Manager

Schwartz, M.S. Loews Corp., Assistant Controller

Schwartz, R.J. Shook, Hardy & Bacon, Attorney

Schwartz, S.F. Loews, Vice President of Tax

Schwartzbauer, R.A. Dorsey, Windhorst, Hannaford, Whitney & Halladay, Attorney

Schwinder, G. Lorillard, Employee

Schwinder, G. Foote, Cone & Belding, Employee

Sciannimanico, S. - 182 - Lorillard, Associate Brand Manager

Scinta, G. Latham & Watkins, Attorney

Scordato, C.P. Abelman, Frayne & Schwab, Attorney

Scott, G.R. Lorillard, Employee

Scott, C.A. Goodwin, Procter & Hoar, Attorney

Scott, D.J. Reynolds, Associate General Counsel

Scott, G. Philip Morris, Washington Relations Office

Scott, H. Tobacco Institute, Employee

Scott, S. Philip Morris, Vice President and Assistant to Chief Executive Officer

Scourfield, P.T. Brown & Williamson, Associate General Counsel

Scruggs, J. Philip Morris, Vice President of Government Affairs

Scruggs, K. Lorillard, Employee

Sears, G.A. Pillsbury, Madison & Sutro, Attorney

Seay, Gwinn, Crawford, Mebus & Blakeney Lorillard Counsel

Sebree, S.B. Shook, Hardy & Bacon, Attorney

Seckar, J. Reynolds, Scientist

Sedgwick, Detert, Moran & Arnold Brown & Williamson and Lorillard Counsel

Seiden, M.R. - 183 - Jones, Day, Reavis & Pogue, Attorney

Seidensticker, R.B. Liggett, Vice President; Philip Morris, Assistant to the President of Philip Morris Europe

Seiler, F.W. Jr. Bouhan, Williams & Levy, Attorney

Selig, A. Gordon, Arata, McCollan & Duplantis, Attorney

Seligman, R.B. Philip Morris, Vice President and Director of Research and Development

Sellars, C. P. Lorillard, Administrative Assistant

Sellars, M. Lorillard, Assistant Brand Manager

Sellinger, P.R. Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein, Attorney

Selsberg, S.R. Shook, Hardy & Bacon, Attorney

Seltzer, Caplan, Wilkins & McMahon Philip Morris Counsel

Senkus, M. Reynolds, Vice President of Research and Development; Industry Consultant

Serber, P.J. Tobacco Institute, Employee

Sessions and Fishman American Counsel

Sewell, Todd, Lafitte, Beard & Watson Lorillard Counsel

Sexton, T.J. Shook, Hardy & Bacon, Attorney

Seymour, J. Covington & Burling, Attorney

Shackleford, Farrier, Stallings & Evans Brown & Williamson Counsel

Shadburne, G. - 184 - Brown & Williamson, Manager of Tax

Shah, B.V. Research Triangle Institute, Statistics Research Director

Shaheen, R. Arnold & Porter, Attorney

Shaknes, A. Wachtell, Lipton, Rosen & Katz, Attorney

Shannon, M.J. Lorillard, Director of Government Affairs & Associate General Counsel

Shapiro, A.H. Mayer, Brown & Platt, Attorney

Shapiro, A.J. Wachtell, Lipton, Rosen & Katz, Attorney

Shapiro, B.L. Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein, Attorney

Sharp, S.A. Skadden, Arps, Slate, Meagher & Flom, Attorney

Sharpe, R.F. Jr. Reynolds Nabisco, Senior Vice President & General Counsel

Shatan, G.S. Weil, Gotshal & Manges, Attorney

Shaw, R.H. Lorillard, Associate General Counsel

Shea, J.F. Liberty Mutual Insurance Company, Legal Department

Sheffler, B.G. Chadbourne & Parke, Attorney

Shepherd, L.H. Lorillard, Senior Staff Engineer

Sheppard, Mullin, Richter & Hampton Brown & Williamson Counsel

Sheran, T.R. O'Connor & Hannan, Attorney

Sheridan, S. - 185 - Sedgwick, Detert, Moran & Arnold, Attorney

Sherin & Lodgen Tobacco Institute Counsel

Sherk, J.K. III Shook, Hardy & Bacon, Attorney

Sherman, C.I. Covington & Burling, Attorney

Sherman, R.S. Kaye, Scholer, Fierman, Hays & Handler, Attorney

Shields, S. Lorillard, Employee

Shiffert, J. Reynolds, Employee

Shinn, D.W. Shook, Hardy & Bacon, Attorney

Shinn, H. Shook, Hardy & Bacon, Analyst

Shinn, W.W. Shook, Hardy & Bacon, Attorney

Shively, R.D. Shook, Hardy & Bacon, Attorney

Shobert, J.P. Lorillard, Director of Organization Effectiveness

Shoemaker, T. Lorillard, Legal Assistant

Shoffner, R. A. Lorillard, Analytical Chemist

Shook, Hardy & Bacon Philip Morris, Lorillard and Brown & Williamson Counsel

Shore, R.D. Dickstein, Shapiro, Morin & Oshinsky, Attorney

Shore, S.G. Liberty Mutual Insurance Company, Claims Supervisor

Shortill, K.J. - 186 - Covington & Burling, Attorney

Shushan, S.A. Sessions and Fishman, Attorney

Shuttee, A.K. Shook, Hardy & Bacon, Attorney

Sidak, M.L. Covington & Burling, Attorney

Sidley & Austin Foote, Cone & Belding Counsel

Sidman, A. Reynolds, Employee

Sidwell, H. Covington & Burling, Paralegal

Siebert, A.G. Shook, Hardy & Bacon, Attorney

Sieglein, S. Lorillard, Assistant Division Manager

Sierck, A.W. Wald, Harkrader & Rockefeller, Attorney

Sigmund, D.J. Wolf, Block, Schorr & Solis-Cohen, Attorney

Signorello, C.J. Goodwin, Proctor & Hoar, Attorney

Silfen, T.E. Arnold & Porter, Attorney

Sills, Beck, Cummis, Zuckerman, Radin, Tischman & Epstein Lorillard Counsel

Silva, F. American Tobacco Company, Export Manager

Silver, A.I. Doherty, Rumble & Butler, Attorney

Silverstein & Mullens Loews Counsel

Silverstein, L.L. - 187 - Silverstein & Mullens, Attorney

Simeonidis, N.W. Lorillard, Associate General Counsel, United States Tobacco, General Counsel

Simonds, M. Goodwin, Procter & Hoar, Attorney

Simons, R.V. Philip Morris, Brand Manager

Simonson, J.S. Gray, Plant, Mooty, Mooty & Bennett, Attorney

Simpson, D.III Conwood Corporation, Secretary & General Counsel

Simpson, Grierson, Butler and White Lorillard Counsel

Simpson, Thacher & Bartlett BAT Counsel

Sinclair, M. L. Lorillard, Division Manager

Sipkins, P.W. Dorsey & Whitney, Attorney

Sirridge, P.M. Shook, Hardy & Bacon, Attorney

Siwik, M. J. Lorillard, Regional Sales Manager

Skadden, Arps, Slate, Meagher & Flom Lorillard and U.S. Tobacco Counsel

Skelly, G.J. Skadden, Arps, Slate, Meagher & Flom, Attorney

Skinner, F.H. Reynolds, Vice President of Taxes

Skladanowski, L.M. Lorillard, Senior Chemist

Sklaroff, J. Greenberg Traurig, Attorney

Slaiman, G. - 188 - Swidler & Berlin, Attorney

Slater, J.R. Lorillard, Director of Government, Vending & Tax Free Sales

Slattery, W.C. Rosen, Weiss, Slattery & Bernstein, Attorney

Slavitt, J. Philip Morris, Manager of Planning

Sletten, R. Sako & Associates, Principal

Sloat, A.E. Liggett, Employee

Small, K.D. Sherin & Lodgen, Attorney

Smiley, M. Lorillard, Assistant Brand Promotion Manager

Smith, D. Lorillard, Vice President Management Informations Services

Smith, D.A. Shook, Hardy & Bacon, Attorney

Smith, D.C. III Covington & Burling, Attorney

Smith, D.E. Lane, Powell, Spears & Lubersky, Attorney

Smith, D.L. Womble, Carlyle, Sandridge & Rice, Attorney

Smith, D.M. Lorillard, Vice President Management Informations Services

Smith, D.W. Shook, Hardy & Bacon, Attorney

Smith, G.A. King & Spalding, Attorney

Smith, G.L. IV Tobacco Institute, State Activities Committee

Smith, H.C. - 189 - Arjay Equipment Corporation, President

Smith, H.E. Lorillard, Senior Flavorist-Cigarettes

Smith, J. BAT, Employee

Smith, J. King & Spalding, Paralegal

Smith, J.A. Shook, Hardy & Bacon, Analyst

Smith, J.E. McDermott, Will & Emery, Attorney

Smith, J.T. Covington & Burling, Attorney

Smith, L.C. Barents Group, L.L.C., Managing Director

Smith, M.W. Christian, Barton, Epps. Brent & Chappell, Attorney

Smith, M.W. Smith, Moore, Smith, Schell & Hunter

Smith, P.D. Philip Morris, Chief Executive Officer and General Counsel; Conboy, Hewitt, O'Brien & Boardman, Attorney

Smith, R.B. White & Case, Attorney; Brumbaugh, Free, Graves & Donohue, Attorney

Smith, R.E. Lorillard, Vice President of Marketing & Development

Smith, S. Lorillard, Group Manager Sales Analysis

Smith, S.W. Fulbright & Jaworski, Attorney

Smith, T.L. Lorillard, Associate Brand Manager

Smokeless Tobacco Council Industry Scientific Research Group

- 190 - Smolen, A. Lorillard, Vice President Purchasing

Snapp, E.W.A. Winston & Strawn, Attorney

Snider, D. Heller, Ehrman, White & McAuliffe, Attorney

Snipes, J.C. Covington & Burling, Attorney

Snyder, A. Lorillard, Employee

Snyder, R.L. Philip Morris, Vice President

Socarras, M.P. Covington & Burling, Attorney

Sokler, B.P. Covington & Burling, Attorney

Solana, R.P. Philip Morris, Vice-President Worldwide Scientific Affairs

Solinger & Gordon Foote, Cone & Belding Counsel

Solis, C. Heller, Ehrman, White & McAuliffe, Attorney

Sollis, T.B. Philip Morris, Assistant General Counsel

Solnit, B.A. Tyler, Cooper & Alcorn, Attorney

Solyntjes, R. Quorum Litigation Services, Inc., Regional Manager

Somerwitz, C. Leboeuf, Lamb, Greene & MacRae, Attorney

Somlyo, B. H. Shook, Hardy & Bacon, Attorney

Sommers, S.C. CTR, Scientific Advisory Board and Scientific Director

- 191 - Somwaru-Anderson, U. Philip Morris, Employee

Sonda, J. Kirkland & Ellis, Attorney

Souther, Spaulding, Kinsey, Williamson & Schwabe Reynolds Counsel

Southland Corporation Lorillard Distributor

Sozio, S.G. Jones, Day, Reavis & Pogue, Attorney

Spaeth, M. Arnold & Porter, Attorney

Spangler, R. Lorillard, Employee

Spangler, S.L. Shook, Hardy & Bacon, Attorney

Sparber, P. Tobacco Institute, Vice President

Sparkman & Davison Philip Morris Counsel

Sparrow, K.A. Lorillard, Director of Sales Planning

Spears, A.W. Lorillard, Chairman, Board of Directors, Executive Vice President of Operations and Research

Speer, J.S. III Lorillard, Managing Director of European Operations

Speirs, J. Lennen & Newell, Inc., Employee

Spell, R.B. Lorillard, Senior Vice President of Sales

Spellacy, L.M. Jr. Porter, Wright, Morris & Arthur, Attorney

Spence, L.H. Baker & McKenzie, Attorney - 192 -

Spencer, S. Spencer-Roberts Associates, Employee

Spencer-Roberts Associates Industry Public Relations Consultant

Speyer, J.F. Arnold & Porter, Attorney

Spissu, C.C. Lorillard, Leaf Controller

Sposato, C.G. Jr. Loews, Treasurer

Spriggs, N.A. Brown & Williamson, Manager of Media Services

Spuches, J. Perkins, Daniels, McCormack & Collins, Attorney

Squire, R. Robert A. Squire & Associates, Attorney

St. Eve, A.J. Davis, Polk & Wardwell, Attorney

Staab, T.R. Lorillard, Senior Vice President Financial Administration

Stack, B.W. Lorillard, Employee

Staehelin & Giezendanner Lorillard Counsel

Staehelin Hafter & Partners Lorillard Counsel

Staehelin, W. Staehelin & Giezehdanner, Attorney

Stafford, M. Kilpatrick & Stockton, Attorney

Stahl, P.C. Reuben & Proctor, Attorney

Staines, A.J. Larzelere, Ellefson & Pulver, Attorney - 193 -

Stanford, L.E. Shook, Hardy & Bacon, Attorney

Stanton & Associates Philip Morris Counsel

Stanton, J. Philip Morris, Employee

Stanton, J. Stanton & Associates, Attorney

Starns, B.E. Leonard, Street & Deinard, Attorney

Starr & Associates Joint Industry Consultant

Starr Litigation Services Joint Industry Consultant

Starr, K. Kirkland & Ellis, Attorney

Starr, T.F. Seaboard Surety Company, Attorney

Stassen, H.E. Stassen, Kephart, Sarkis & Scullin, Attorney

Stassen, Kephart, Sarkis & Scullen Lorillard Counsel

Staton, D. Lorillard, Employee

Staub, I.J. Lorillard, Group Manager of Marketing Research

Staudigl, J. McCracken Brooks, Employee

Steeg & O’Connor Tobacco Institute Counsel

Steel, Hector & Davis Tobacco Institute Counsel

Steele, H. Philip Morris, Senior Vice President - Finance & Administration - 194 -

Steele, W. L. Tobacco Institute Testing Laboratory, Director

Stege & Associates Lorillard Counsel

Stege, S.H. Stege & Associates, Attorney

Stein, A.I. Simpson, Thacher & Bartlett, Attorney

Steiner, R.G. Luce, Forward, Hamilton & Scripts, Attorney

Steinert, R.J. Lorillard, Director of Engineering

Stengel, V. Lorillard, Employee

Stephens, E. Dancer Fitzgerald Sample, Inc., Employee

Stephens, J.N. Shook, Hardy & Bacon, Attorney

Stephenson, B.A. ITT Research Institute, Director of Analytical Business Services

Stern, H.G. Lorillard, Employee

Stern, J Arnold & Porter, Attorney

Stern, M.A. Adams & Reese, Attorney

Sternberg, J.M. Goodwin, Procter & Hoar, Attorney

Sterns, Herbert & Weinroth Tobacco Institute Counsel

Stevens, A. J. Lorillard, Senior Vice President and General Counsel

Stevens, C.B. Lorillard, Associate General Counsel - 195 -

Stevens, L. Lorillard, Associate Brand Manager

Stevenson, R.W. Lorillard, Employee

Stewart & Associates Lorillard Counsel

Stewart, B.R. Reynolds, Employee

Stewart, G. Stewart & Associates, Attorney

Stewart, G.M. Reynolds, Employee

Stewart, J.W. Jr. Jones, Waldo, Holbrook & McDonough, Attorney

Stewart, R.C. Lorillard, Employee

Stewig, N.J. Rider, Bennett, Egan & Arundel, Attorney

Stillman, J. Loews, Treasurer

Stinnette, R.H. American, Assistant to the Chairman

Stiphany, G. T. Lucio, Mandler, Croland, Bronstein, Garbett, Stiphany & Martinez, Attorney

Stockdale, J. Philip Morris, Assistant General Counsel

Stockwell, R. Cigarrera La Moderna, President & General Manager

Stoddart, G.E. Pillsbury, Madison & Sutro, Attorney

Stoever, T.W. Arnold & Porter, Attorney

Stoll, C. Heller Ehrman White & McAuliffe, Attorney - 196 -

Stoll, Keenon & Park RJ Reynolds Counsel

Stone & Pigman Tobacco Institute Counsel

Stone, C.J. Lorillard, Manager of Life Sciences

Stone, G.P. Munger, Tolles & Olsen, Attorney

Stone, J.E. McDermott, Will & Emery, Attorney

Stone, P. Brown & Williamson, Senior Manager of Government Affairs

Stone, Pigman, Walther, Wittman & Hutchinson Tobacco Institute and RJ Reynolds Counsel

Stone, W.L. Shook, Hardy & Bacon, Analyst

Stoop, J.A. Croon, Helbach, Stoop & Vanderveen, Attorney

Storr, H.G. Philip Morris, Senior Vice President and Board of Directors

Stout, C.L. Golden West Broadcasters, Counsel

Stratton, A. Philip Morris, Associate General Counsel

Strauber, D. I. Chadbourne & Parke, Attorney

Strauch, J.L. Jones, Day, Reavis & Pogue, Attorney

Strauss, P. American, Senior Vice President of International Division and Vice President Trademarketing

Strayhorn, H.F. Lorillard, Superintendent of Making & Packing

Strickland, M.F. - 197 - Lorillard, Employee

Stringfield, A.C. Lorillard, Senior Information Specialist

Strong, Pipkin, Nelson & Bissel Lorillard Counsel

Strotz, C. K. Shook, Hardy & Bacon, Attorney

Stryker, Tams & Dill Lorillard Counsel

Stuart, Branigan, Ricks & Schilling Lorillard Counsel

Stubbs, S.A., Jr. Jones, Foster, Johnston & Stubbs, Attorney

Studio Carnelutti Lorillard Counsel

Stuhan, R.G. Jones, Day, Reavis & Pogue, Attorney

Stumpf, C.M. Lorillard, Manager of Sales Plans

Stungis, G. E. Brown & Williamson, Legal Department and Director of Product Support Technologies

Stuntz, S. Tobacco Institute, Senior Vice President of Public Affairs

Sturgeon, N. Brown & Williamson, Manager of Taxes

Stutts, K. Lorillard, Shipping & Receiving Superintendent-Greensboro

Suber, R.L. Reynolds, Manager-Research & Development Scientific Affairs Division

Sudholt, M.A. Lorillard, Manager of Analytical Development

Sugarman, R.G. Weil, Gotshal & Manges, Attorney

Suhr, K. F. - 198 - Tobacco Institute, Issue Manager

Sullivan & Worcester Lorillard Counsel

Sullivan, B.E. Lorillard, Regional Sales Manager

Sullivan, J. Philip Morris, Employee

Sullivan, J.J. Mayer, Brown & Platt, Attorney

Sullivan, J.P. Shook, Hardy & Bacon, Attorney

Sullivan, M.T. Carroll, Kelly & Murphy, Attorney

Sullivan, P.J. Shook, Hardy & Bacon, Attorney

Sullivan, R.J. Boone, Karlberg & Haddon, Attorney

Sullivan, R.J. Shook, Hardy & Bacon, Attorney

Sullivan, R.S. Shook, Hardy & Bacon, Attorney

Sullivan, W.L. Lorillard, Field Manager

Sullivan, Weinstein & McQuay Hill & Knowlton Counsel

Sulloway, Hollis & Soden Lorillard Counsel

Sunberg, C.R. Shook, Hardy & Bacon, Attorney

Sundberg, A. Carlton & Fields, Attorney

Sunshine, R. Jacob, Medinger & Finnegan, Legal Assistant

Sushan, S. - 199 - Carmouche, Gary & Hoffman, Attorney

Susman Godfrey Philip Morris Counsel

Susman, S.D. Sparkman & Davison, Attorney

Sussman, R.M. Covington & Burling, Attorney

Sustana, R. Reynolds, Employee

Sutton, J.S. Jones, Day, Reavis & Pogue, Attorney

Sutton, W.H. Friday, Elderedge & Clark, Attorney

Suzuki & Goo Tobacco Institute Counsel

Suzuki, N.H. Suzuki & Goo

Swanson, Martin & Bell Hollingsworth & Vose Company Counsel

Swauger, J.E. Reynolds, Manager of Scientific and Regulatory Affairs

Sweeney, K. Shook, Hardy & Bacon, Attorney

Swerdlow, Glikbarg & Shiner Lorillard Counsel

Swerdlow, H.B. Swerdlow, Glikbarg & Shiner, Attorney

Swidler & Berlin Philip Morris Counsel

Swyst, K.F. The Direct Marketing, Inc., Account Supervisor

Sykes, L. Philip Morris, Director of Leaf Agricultural Program

Szafranowski, J.M. - 200 - Stryker, Tams & Dill, Attorney

Szymanski, J. Lorillard Employee

Tahmaseb, M. Lorillard, Manager of Sales Promotional Development

Talbert, D.J. Shook, Hardy & Bacon, Attorney

Talbot, B. Chaffe, McCall, Phillips, Toler & Sarpy, Attorney

Talwar, N. Brown & Williamson, Brand Manager

Talwar, S.S. Lorillard, Sales Promotions Manager

Tananbaum, J. Jones, Day, Reavis & Pogue, Attorney

Tanner, D.J. Shook, Hardy & Bacon, Attorney

Tanzer, S. Burson Marsteller, Employee

Taranto, R.G. Klein, Farr, Smith & Taranto, Attorney

Tarver, V. Quickstop Markets, Inc. Counsel

Tatonetti, R. Lorillard, Director of Systems Development

Tatulli, J.J. Lorillard, Director of Sales Programs/Communications

Taylor, C. Lorillard, Legal Secretary

Taylor, C.R. American Tobacco Company, Scientist

Taylor, D. Kilpatrick & Stockton, Attorney

Taylor, J.R. - 201 - Dechert, Price & Rhodes, Attorney

Taylor, P. Covington & Burling, Attorney

Taylor, R. American, Scientist

Taylor, R. Philip Morris, General Manager of Manufacturing

Taylor, R.L. Joint Industry Consultant

Taylor, S. Womble, Carlyle, Sandridge & Rice, Attorney

Taylor, S.E. Covington & Burling, Attorney

Taylor, S.L. Philip Morris, Employee

Taylor, T.B. Sheppard, Mullin, Richter & Hampton, Attorney

Tedder, D.R. Lorillard, Senior Vice President of Leaf Operations and Support Services and Executive Vice President of Operations

Tedder, G.L. Shook, Hardy & Bacon, Attorney

Teel, K.A. Covington & Burling, Attorney

Teeven, S.M. Shook, Hardy & Bacon, Attorney

Teitelbaum, J. Loews, Associate General Counsel

Telford, G.R. Lorillard, Vice President of Advertising and Brand Management

Temko, S.L. Covington & Burling, Attorney

Temm, W.M. Shook, Hardy & Bacon, Attorney

- 202 - Temple, H.F. Lorillard, President, Chief Executive Officer and Board of Directors

Tepikian, B.R. Shook, Hardy & Bacon, Attorney

Tergesen, N. Lorillard, Employee

Terhorst, T. Shook, Hardy & Bacon, Analyst

Terry, A. Lorillard, Employee

Thach, C.M. Lorillard, Senior Brand Manager

Thaggard, N.A. Lorillard, Senior Research Chemist

Thaxter, L. Hoge, Fenton, Jones & Appel, Attorney

The Brookings Institution Industry Consultant

The Direct Marketing Group, Inc. Lorillard Advertising Agency

Thelen, Marrin, Johnson & Bridges Philip Morris Counsel

Theus, Grisham, Davis & Leigh CTR Counsel

Thiro, C. Lorillard, Employee

Thomas, B. Lorillard, Employee

Thomas, D. Foote, Cone & Belding, Employee

Thomas, E.L. Shook, Hardy & Bacon, Attorney

Thomas, N. Seay, Gwinn, Crawford, Mebus & Blakeney, Attorney

- 203 - Thomas, R. Lorillard, Senior Staff Engineer

Thomas, R.L. Lorillard, Manager - Environmental & Safety Affairs

Thomas, R.W. Lane, Powell, Moss & Miller, Attorney

Thompson Coburn Lorillard Counsel

Thompson, M.M. Lorillard, Senior Research Chemist

Thompson, T. Howard, Rice, Nemerovski, Canady, Robertson & Falk, Attorney

Thompson, V.B. Shook, Hardy & Bacon, Analyst

Thompson, W.E. Philip Morris, Director of Research and Development Support

Thompson, W.E. Shook, Hardy & Bacon, Analyst

Thomson, M Womble, Carlyle, Sandridge & Rice, Attorney

Thorne, D.B. Shook, Hardy & Bacon, Attorney

Tiesi, J. Philip Morris, Employee

Tilleke & Gibbins Philip Morris Counsel

Timpson, S. Philip Morris, Employee

Tisch, A.H. Lorillard, Chairman of the Board and Chief Executive Officer

Tisch, J.M. Loews, President

Tisch, J.S. Loews, Executive Vice President of Financial Analysis

- 204 - Tisch, L.A. Loews, Chairman of the Board and Co-Chief Executive Officer; Lorillard, Board of Directors

Tisch, P.R. Loews, President & Co-Chief Executive Officer

Todd, D. Lorillard, Employee

Todd, M.P. Sewell, Todd, Lafitte, Beard & Watson, Attorney

Toft, A.E. Lorillard, Associate General Counsel

Toher, R. Porter & Hedges, Attorney

Toigo, A.J. Lennen & Newell, Inc., Employee

Tomlinson, R.D. McKinney, Stringer & Webster, Attorney

Tommey, N. Lorillard, Employee

Toms, Z. Liggett & Myers, President

Tong, H.S. Lorillard, Research Pharmacologist

Topol, A.J. Covington & Burling, Attorney

Toti, C. W. Lorillard, Director of Marketing Services and Product Development

Totte, R.B. Adler, Pollock & Sheehan, Inc., Attorney

Touche Ross Loews Accounting Firm

Toupin, J.A. Covington & Burling, Attorney

Townsend, D. E. Reynolds, Scientist - 205 -

Trabue, Sturdivant & Dewitt Tobacco Institute Counsel

Tracers Company of America, Inc. Lorillard Marketing Agency

Trachten, J.A. Nutter, McClennan & Fish, Attorney

Traschel, D. Thompson Coburn, Attorney

Travieso Evans Ponte & Rosales Lorillard Counsel

Trebb, J.J. Lorillard, Field Division Manager

Trepel & Clark Brown & Williamson Counsel

Trepel, A.J. Trepel & Clark, Attorney

Tretheway & Brink Lorillard Counsel

Tretheway, J.H. Trethewey & Brink, Attorney

Triad Communication Industry Consultant

Triplett, T.M. Souther, Spaulding, Kinsey, Williamson & Schwabe, Attorney

Trippe, CM Jr. Jones, Day, Reavis & Pogue, Attorney

Tropin, H.S. Kozyak, Tropin & Throckmorton, Attorney

Troy, D. Wiley, Rein & Fielding, Attorney

Trummel, R. Arnold & Porter, Attorney

Trunk, M.A. Dechert, Price & Rhoads, Attorney - 206 -

Tsapanos, C. Lorillard, Secretary

Tsigrikes, P. Lorillard, Brand Manager

Tuck, J. Baker, Donelson, Bearman & Caldwell, Attorney

Tucker, C.A. Reynolds, Vice President; Lorillard, Assistant to Chairman of the Board

Tucker, C.L., Jr. Lorillard, Director of Product Development

Tucker, W.S. Jr. Stryker, Tams & Dill, Attorney

Tucker, W.S., Jr. Leboeuf, Lamb, Greene & MacRae, Attorney

Tuggle, K.J. Brown, Todd & Heyburn, Attorney

Tukey, J. Industry Consultant

Tully, M.K. Chadbourne & Parke, Attorney

Turi, M. Lorillard, Project Leader of On-Line Software

Turk, L.M. Lorillard, Overseas Military Manager

Turnbull, B. Weil, Gotshal & Manges, Attorney

Turnbull, W. Lorillard, Director of Product Development

Turner, C. American Tobacco Company, Lobbyist

Turner, H. Philip Morris, Vice President of State Government Affairs

Turner, J.T. Reynolds, Legal Assistant - 207 -

Tuttle, G.C. Lorillard, MIS Research Operations

Twomey, N. Lorillard, Director of Financial Planning

Tyler, Cooper & Alcorn Philip Morris & Reynolds Counsel

Tyler, D. Coughlan, Semmer & Lipman, Attorney

Tyler, J.J. Johnson & Tyler, Attorney

Tyler, R.B. Perkins, Daniels, McCormack & Collins, Attorney

Tynes, B.A. CTR, Treasurer

Tyson, P.R. Constangy, Brooks & Smith, Attorney

Ugarte, R.E. Winston & Strawn, Attorney

Ulin, J. Munger, Tolles & Olsen, Attorney

Ulmer, M. W. Watkins & Eager, Attorney

Underwood, J. Philip Morris, Employee

United Visuals' Mini-Theatre Lorillard Marketing Firm

Upin, C. Daniel J. Edelman, Inc., Employee

Upshaw, A.N. Adorno & Zeder, Attorney

Upshaw, J.E. Upshaw, Williams, Biggers & Riddick, Attorney

Upshaw, Williams, Biggers & Riddick Lorillard Counsel - 208 -

Upson, S.B. Dancer-Fitzgerald-Sample, Inc., Chairman of the Board

Van Ingen, J. Loews, Assistant Vice President of Purchasing

Van Sant, J. Lorillard, Employee

Van Zant, J.K. Brooks, Pierce, McLendon, Humperey & Leonard, Attorney

Vance, G.A. McDermott, Will & Emery, Attorney

Vance, V. W., Jr. Foley, Hoag & Eliot, Attorney

Vanderstar, J.E. Covington & Burling, Attorney

Vanwazer, T.P. Collier, Shannon, Rill & Scott, Attorney

Vardaro, R. Philip Morris, Assistant General Counsel

Vassalotti, M.J. Brown, Connery, Kulp, Wille, Purnell & Greene, Attorney

Vaughan, V.M. Lorillard, Brand Manager

Vaughn, K. Womble, Carlyle, Sandridge & Rice, Attorney

Veerapen, C.P. Lorillard, Coordinator of Sales Material and Promotional Payments

Veltman, K.A. Shook, Hardy & Bacon, Analyst

Verheij, R.H. U.S. Tobacco, General Counsel and Executive Vice President

Verner, Liipfert, Berhard, McPherson & Hand Joint Industry Counsel

Verscaj, M.W. Philip Morris, Assistant General Counsel - 209 -

Verstraete, L.F. Shook, Hardy & Bacon, Analyst

Vilker, L. Patterson, Belknap, Webb & Tyler, Attorney

Vinson & Elkins Brown & Williamson Counsel

Vita, W.E. Gallagher, Gossen & Faller, Attorney

Vizcarrondo, P. Jr. Wachtell, Lipton, Rosen & Katz, Attorney

Vogel, L. Lorillard, Market Research Employee

Voigts, G.E. Shook, Hardy & Bacon, Attorney

Vollins, S.L. Chadbourne & Parke, Attorney

Vollmuth, T.A. Lorillard, Senior Toxicologist

Von Der Lippe, B. Lorillard, Supervisor Graphic Production

Vujasinovic, V. Shook, Hardy & Bacon, Attorney

W.E. John & Kernick Lorillard Counsel

Wachtell, H.M. Wachtell, Lipton, Rosen & Katz, Attorney

Wachtell, Lipton, Rosen & Katz Philip Morris & Lorillard Counsel

Wade, C.B. Jr. Reynolds, Senior Vice President

Wade, T. Lorillard Employee

Waggaman, W.M. Lorillard, Employee - 210 -

Wagner, J.M. Lorillard, Brand Manager

Wagner, J.R. Lorillard, Manager of Instrument Development

Wagner, R.A. Lorillard, Director of Quality Control

Wahby, D. Tobacco Institute, Vice President

Waite, C. L. Tobacco Institute, Medical Director

Wakeham, H. Philip Morris, Vice President of Research and Development

Walbolt, S. Carlton & Fields, Attorney

Walcoff, A. King & Spalding, Attorney

Wald, D. Arnold & Porter, Attorney

Wald, Harkrader & Rockefeller Lorillard and Reynolds Counsel

Wald, R.L. Wald, Harkrader & Rockefeller, Attorney

Walden, M.L. Shook, Hardy & Bacon, Attorney

Walker, A.M. Arnold & Porter, Attorney

Walker, C. Shook, Hardy & Bacon, Analyst

Walker, D.E. Shook, Hardy & Bacon, Attorney

Walker, R.B. American, President; American Brands, Chief Executive Officer and Chairman

Walker, R.L. McKinney, Stringer & Webster, Attorney - 211 -

Walker, T. U.S. Tobacco, Counsel

Wall, C.R. Philip Morris, Associate General Counsel; Shook, Hardy & Bacon, Attorney

Wallace, D.L. Clark, Carr & Ellis, Attorney

Waller, W.C. Covington & Burling, Attorney

Wallich, R.H. Liggett, Scientist

Wallock, T.J. Ralphs Grocery Company, Sr. Vice President

Walls, T. Philip Morris, Vice President of State Governmental Affairs

Walsh, C.J. Sills, Beck, Cummis, Zuckerman, Radin & Tischman, Attorney

Walsh, R. F. Lorillard, Regional Sales Manager

Walston, Well, Anderson & Bains PM Counsel

Walters, J.A. O'Connor & Hannan, Attorney

Walters, S. Goodwin, Procter & Hoar, Attorney

Walton, S.A. III Winston & Strawn, Attorney

Walz, F. O'Connor & Hannan, Attorney

Ward, L. Lorillard, Chemist

Ward, M.E. Reynolds, Associate General Counsel

Ward, P.J. Zuger, Kirmis & Smith, Attorney - 212 -

Ware, J. Philip Morris, Employee

Warlich, E.M. Doherty, Rumble & Butler, Attorney

Warner & Stackpole Liggett Counsel

Warner, H.P. Golden West Broadcasters Counsel

Warner, J. King & Spalding, Attorney

Warnke, P.C. Clifford & Warnke, Attorney

Warren, E.W. Kirkland & Ellis, Attorney

Warren, K.J. Wolf, Block, Schorr & Solis-Cohen, Attorney

Warren, M.S. Shook, Hardy & Bacon, Attorney

Warren, W.R. Lorillard, Employee

Wasser, N.H. Constangy, Brooks & Smith, Attorney

Wasylyk, J. Lorillard, Manager Business Development

Waterman, R.F. Gough, Shanahan, Johnson & Waterman, Attorney

Waterman, T.D. Lane & Waterman, Attorney

Watkins & Eager Brown & Williamson Counsel

Watkins, S.R. Shook, Hardy & Bacon, Attorney

Watson, J.A. Lorillard, Sales Director, Training and Development - 213 -

Watson, M. Lorillard, Director of Data Entry

Watson, R.H. Shook, Hardy & Bacon, Attorney

Watson, S. Shook, Hardy & Bacon, Attorney

Watson, S.C. Lorillard, Vice President of External Affairs

Watts, M.J. McCutchen, Doyle, Brown & Emerson, Attorney

Waxse, D.J. Shook, Hardy & Bacon, Attorney

We John & Kernick Patent Design & Trade Mark Agents in South Africa

Weaver, M.J. Sheppard, Mullin, Richter & Hampton, Attorney

Webb, D.K. Winston & Strawn, Attorney

Webb, K.S. Hunton & Williams, Attorney

Weber, D. Covington & Burling, Attorney

Weber, J.D. R.J. Reynolds, Marketing Director

Weber, L. Jr. Lorillard, General Manager of Trade Development and Director of Sales

Weber, R.C. Jones, Day, Reavis & Pogue, Attorney

Weber, R.L. Jones, Day, Reavis & Pogue, Attorney

Webster & Sheffield Liggett Counsel and Lorillard Counsel

Webster, D. Lorillard, Manager, Standards and Budgets - 214 -

Webster, W.H. Milbank, Tweed, Hadley & McCloy, Attorney

Weidenfeld, M.J. Grefe & Sidney, Attorney

Weil, Gotshal & Manges Lorillard Counsel

Weinschel, A. Weil, Gotshal & Manges, Attorney

Weisgall, J.M. Covington & Burling, Attorney

Weisman, Celler, Spett, Modin & Wertheimer Counsel for Blue Ribbon, Inc.

Welborn, C.B. Lorillard, Director of Manufacturing Planning

Welch, F.J. Tobacco Institute, Executive Vice President

Welch, M. Goodwin, Procter & Hoar, Attorney

Welcom, J. Covington & Burling, Attorney

Welker, E. Lorillard, Executive Secretary Research & Development

Well, V.L. Walston, Well, Anderson & Bains, Attorney

Wells, J.K. III Brown & Williamson, Assistant General Counsel

Welsh, W.T. Lorillard, Employee

Wenberg, J.H. Lorillard, Training Manager

Werstak, S. L. Dechert, Price & Rhoads, Attorney

Werth, D. Arnold & Porter, Attorney - 215 -

Wertheimer, W. Lorillard, Employee

Wessel, K.J. Shook, Hardy & Bacon, Analyst

West, D. Lorillard, Brand Manager

Westerberg, R. B. Brown & Williamson, Scientist

Westerheid, T.K. Shook, Hardy & Bacon, Analyst

Westfall, M.R. Baird, Kirven, Westfall & Talbot, Attorney

Westphalen, H.H. Lorillard, Group Manager Marketing Research

Whaley, McCutchen, Blanton & Rhodes Lorillard Counsel

Wharton, L. Arnold & Porter, Attorney

Wheeler, J. Thompson Coburn, Attorney

Whidby, J. F. Philip Morris, Director of Basic Research

Whidden, R. Philip Morris, Senior Assistant General Counsel

Whipple, L. Lorillard, Assistant Personnel Manager

White & Case Lorillard and Brown & Williamson Counsel

White, M.A. Wolf, Block, Shorr & Solis-Cohen, Attorney

White, Q. Sidley & Austin, Attorney

White, R. Tobacco Institute, Vice President - 216 -

White, T. Lorillard, Manager Systems Development

Whiting, H.R. Jones, Day, Reavis & Pogue, Attorney

Whitley, C.O. Tobacco Institute, Legislative Consultant

Whitmore, G.H. Lorillard, Director of International Division

Whittier, G.L. Shook, Hardy & Bacon, Attorney

Whittle, H.P. Hollingsworth & Vose Company, Employee

Whyte, R.M. Hoge, Fenton, Jones & Appel, Attorney

Wickham, K.P. Philip Morris, Vice President and Controller

Wiggins, B.E. Dechert Price & Rhoads, Attorney

Wilcox, J. Chadbourne & Parke, Attorney

Wildman, Harold, Allen & Dixon Brown & Williamson and Lorillard Counsel

Wildman, M.E. Wildman, Harold, Allen & Dixon, Attorney

Wiley, Rein & Fielding Lorillard and Brown & Williamson Counsel

Wilkes, T. King & Spalding, Attorney

Wilkey, R. Commonwealth Brands, Inc., General Counsel

Wilkinson & Grist Reynolds Counsel

Wilkinson, J. Lovell, White & Durrant, Attorney - 217 -

William, E. Cravath, Swaine & Moore, Attorney

Williams & Connolly Reynolds Counsel

Williams, A.P. Shook, Hardy & Bacon, Analyst

Williams, B. King & Spalding, Attorney

Williams, D.L. Lorillard, Associate Technologist

Williams, G.W. Shook, Hardy & Bacon, Analyst

Williams, J. Covington & Burling, Attorney

Williams, J. Brooks, Pierce, McClendon, Humphrey & Leonard, Attorney

Williams, J. Lorillard, Manager of Sales Planning and Operations

Williams, J.B. Collier, Shannon, Rill & Scott, Attorney

Williams, J.R. Tobacco Associates, Inc., President and General Counsel

Williams, M.N. Covington & Burling, Attorney

Williams, M.T. Heller, Ehrman, White & McAuliffe, Attorney

Williams, Mullen & Christian Larus & Brother Company, Inc. Counsel

Williams, S.M. Tobacco Institute, Employee

Williams, T. J. Tobacco Institute, Employee

Williams, T.W. Goodsill, Anderson, Quinn & Stifel, Attorney - 218 -

Williamson, F.L. Womble, Carlyle, Sandridge & Rice, Attorney

Willie, A. K & B, Inc., Employee

Willis, L. Weil, Gotshal & Manges, Attorney

Willis, T.L. III Shook, Hardy & Bacon, Analyst

Willms, B. King & Spalding, Attorney

Willoughby, D.H. Jr. King & Spalding, Attorney

Wilner, A.K. Chadbourne & Parke, Attorney

Wilson & Harbison Lorillard Counsel

Wilson, J.A. Shook, Hardy & Bacon, Attorney; Lorillard, Senior Associate General Counsel; Philip Morris, Associate General Counsel

Wimberly, D.H. Stone, Pigman, Walther, Wittman & Hutchinson, Attorney

Wimmer, K.A. Covington & Burling, Attorney

Winburn & Jenkins Philip Morris Counsel

Winburn, J. Winburn & Jenkins, Attorney

Windham, G.C. Womble, Carlyle, Sandridge & Rice, Attorney

Windholz, E. Philip Morris, Assistant General Counsel of Worldwide Regional Affairs

Winston & Strawn Philip Morris and CNA Insurance Company Counsel

Winston, J.M. Jr. - 219 - Clement, Wheatley, Winston, Ingram & Majors, Attorney

Wintner, J.M. Wachtell, Lipton, Rosen & Katz, Attorney

Wirwahn, F.E. Cook, Purcell, Hansen & Henderson, Attorney

Wise, D.S. Davis, Polk & Wardwell, Attorney

Wisner, J.N. Jr. Lorillard, Director of Marketing Services

Witt, S.B. III Reynolds, General Counsel; Womble, Carlyle, Sandridge & Rice, Attorney

Wittman, L.C. Shook, Hardy & Bacon, Attorney

Wittman, P.A. Stone, Pigman, Walther, Wittman & Hutchinson, Attorney

Wnuk, C.J. Shook, Hardy & Bacon, Attorney

Woessner, A.F. Lorillard, Executive Committee, Secretary & Board of Directors

Wohner, J.L. Butler, Snow, O’Mara, Stevens & Canada, Attorney

Wold, K. RJ Reynolds, Employee

Wold, W.B. Sedgwick, Detert, Moran & Arnold, Attorney

Wolf, Block, Schorr & Solis-Cohen Lorillard Counsel

Wolfarth, M. Thompson Coburn, Attorney

Wolfe, S.D. Shook, Hardy & Bacon, Attorney; Lorillard, Associate General Counsel

Wolff, E.H. Sidley & Austin, Attorney

Wolff, H.L. - 220 - Loews, Counsel

Woll, E. Jr. Sullivan & Worcester, Attorney

Wollen, A.R. Culbro, General Counsel

Wollin, D.A. Adler, Pollock & Sheehan, Inc., Attorney

Womble, Carlyle, Sandridge & Rice Reynolds Counsel

Woo, R.K. Jr King & Spalding, Attorney

Wood, C.L. III Baird, Kirven, Westfall & Talbot, Attorney

Wood, D.J. Connarton, Wood & Callahan, Attorney

Wood, D.J. Hall, Dickler, Lawler, Kent & Howley, Attorney

Wood, J. Philip Morris, Marketing Department

Wood, J.E. Philip Morris, Senior Analyst Financial Controls

Woodbury, M.S. Shook, Hardy & Bacon, Attorney

Woodcock, J.M. Keleher & McLeod, Attorney

Woodhouse, H. Lorillard, Legal Secretary

Woodliff, C.J. Shook, Hardy & Bacon, Analyst

Woods, C.L. III Baird, Kirven, Westfall & Talbot, Attorney

Woods, D. M. Shook, Hardy & Bacon, Attorney

Woods, J. - 221 - Liggett, Scientist

Woods, R.D. Shook, Hardy & Bacon, Attorney

Woodside, F. Dinsmore & Shohl, Attorney

Woodsome, E.V. Munger, Tolles & Olsen, Attorney

Woodson, W.N. Tobacco Institute, Division Director of Public Affairs

Woodward & McDowell Industry Campaign Management Firm

Woodward, E. Philip Morris, Manager of Communications

Woodward, Hobson & Fulton Hill & Knowlton Counsel

Wool, T.L. Lorillard, Vice President and Board of Directors

Woomer, S. Competition Specialities, Inc., Employee

Woosley, K. Brooks, Pierce, McLendon, Humphrey & Leonard, Attorney

Wooten, P. Reynolds, Employee

Worden, Thane & Haines Attorney for Feist Watson Enterprises

Workman, T.E. Lawler, Felix & Hall, Attorney

Wren, E.M. Lorillard, Vice President of Leaf Purchasing

Wright & L'estrange Reynolds Counsel

Wright, B. Lorillard, Manager-Office Services

Wright, G.K. - 222 - Lillick, McHose & Charles, Attorney

Wright, Henson, Somers, Sebelius, Clark & Baker Philip Morris Counsel

Wright, P. King & Spalding, Attorney

Wright, R.C. Wright & L'estrange, Attorney

Wright, R.F. Lorillard, Manager-Office Services

Wright, W. Roberts, Egan & Routa, Attorney

Wright, W.R. Jones, Day, Reavis & Pogue, Attorney

Wright, W.W. Tobacco Institute, Employee

Wrobleski, C.J. Jacob, Medinger & Finnegan, Attorney

Wrubel, B. Skadden, Arps, Slate, Meagher & Flom, Attorney

Wu, E.C. Lorillard, Research Chemist

Wuesthoff, I.F. Lorillard Local German Patent Counsel

Wyatt, Grafton & Sloss Brown & Williamson Counsel

Wyatt, W.W. Jr. Brown & Williamson, Manager of Corporate Affairs

Wynne, A. Tilleke & Gibbins, Attorney

Wyskanycz, R. Lorillard, Employee

Yang, R.R. Lorillard, Manager Sales Analysis

Yeaman, A.Y. - 223 - Brown & Williamson, General Counsel; CTR Chairman and President

Yeargin, W.W. (Billy) R.J. Reynolds, Program Coordinator

Yelenick, M.T. Chadbourne & Parke, Attorney

Yellen, M. Lorillard, Chairman of the Board, Chief Executive Officer and General Counsel

Yoder, W.A. Shook, Hardy & Bacon, Attorney

Yoe, C.J. Tobacco Institute, Director of Legislative Information

Yoeuner, L. Paul, Weiss, Rifkind, Wharton & Garrison, Attorney

York, M. Philip Morris, Associate General Counsel

Youdelman, S. Weil, Gotshal & Manges, Attorney

Young, D. Lorillard, Employee

Young, J. Reynolds, Associate General Counsel

Young, J. Berkowitz, Dick, Pollack & Brant, Director

Young, J.A. Lorillard, Group Brand Manager

Young, J.W. Lorillard, Media Manager

Young, M.L. Gibson, Dunn & Crutcher, Attorney

Young, P.M. Lorillard, Legal Secretary

Young, R.C. Lorillard, Controller of Financial Operations

Young, S. - 224 - Lorillard, Employee

Yung, R. Lorillard, Managing Director-Hong Kong

Zahn, L.S. Leonard Zahn & Associates, Inc.

Zahran, L. Lorillard, Secretary

Zaknoen, J.J. Winston & Strawn, Attorney

Zalesin, S.A. Patterson, Belknap, Webb & Tyler, Attorney

Zaleski, M.L. Quarles & Brady, Attorney

Zarin, G. Loews, Attorney

Zariski, D.A. Heller Ehrman White & McAuliffe, Attorney

Zausner, L.A. (Andy) Dickstein, Shapiro & Morin, Attorney

Zehner, T.L. Winston & Strawn, Attorney

Zeigarnik, G. Decision Quest, Research Associate

Zelkowitz, D. Philip Morris, Employee

Zielinski, R.M. Hill & Barlow, Attorney

Ziman & Company Lorillard Counsel

Ziman, L.D. Ziman & Company, Attorney

Zimmer, D.F. Preus, Walker, & Shanagher, Attorney

Zimmerman, L. - 225 - Shook, Hardy & Bacon, Analyst

Zimmerman, S. Grey Advertising, Inc., Employee

Zimmerman, W.G. Shook, Hardy & Bacon, Attorney

Zipkin, N.M. Amster & Rothstein, Attorney

Zipursky, D. Wiley, Rein & Fielding, Attorney

Zirlin, H. Debevoise & Plimpton, Attorney

Zolner, M.D. Shook, Hardy & Bacon, Attorney

Zolot, S.P. Lorillard, General Manager - Sales, Planning & Operations

Zuckerman, R. E. Honigman, Miller, Schwartz & Cohn, Attorney

Zuger, Kirmis & Smith Reynolds and Philip Morris Counsel

Zwirz, R. Lorillard, Finance Employee

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