SCANDINAVIAN

TOBACCO

GROUP

BANE

RE:

Massachusetts Unflavored Tobacco Product Certification

To whom it may concern,

Pursuant to 105 CMR 665.010(E), Scandinavian Tobacco Group Lane Ltd. certifies
that the tobacco products on the attached list do not meet the definition of a
flavored tobacco product or tobacco product flavor enhancer and that the products
lack any characterizing flavor.

Sincerely yours,
Matthew Davenport

Enclosure: Scandinavian Tobacco Group Lane Ltd. Unflavored Tobacco Product
Certification List