SEC – ‘UPLOAD’ from 10/12/18 re: Reynolds American Inc, et al. – ‘TEXT-EXTRACT’

On:  Friday, 10/12/18, at 4:14pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  11/21/18   ·   Accession #:  0-18-32183

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      7K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                        October 12, 2018

Paul McCrory                                                                    
Company Secretary                                                               
B.A.T Capital Corporation                                                       
Globe House, 4 Temple Place                                                     
London WC2R 2PG                                                                 
United Kingdom                                                                  

Re: B.A.T Capital Corporation                                     
Registration Statement on Form F-4                        
Filed October 2, 2018                                     
File No. 333-227658                                       

Dear Mr. McCrory:                                                               

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

      Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you                                                                   
that the company and its management are responsible for the accuracy and        
adequacy of their                                                               
disclosures, notwithstanding any review, comments, action or absence of action  
by the staff.                                                                   

Please contact John Stickel at 202-551-3324 with any questions.   

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                 Office of
Transportation and Leisure                                                      

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		11/21/18		6-K,  CORRESP,  UPLOAD
Filed on:		10/12/18		UPLOAD
		10/2/18		6-K,  F-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/02/18  B.A.T Capital Corp.               F-4                   22:3.9M                                   Donnelley … Solutions/FA