Date: Mon, Jun 4, 2001 3:29 PM

Subject: Cigarettes and Smokeless Tobacco Reports

These things would be helpful in the continuation of reporting. Here are some ideas of how to improve the reports. Thank you for your times

1. Include a state-by-state breakdown of the reported marketing expenditures

2. Include company-specific or even brand-specific marketing

3. Provide subtotals for marketing expenditures for regular versus "reduced-risk" tobacco products;

4. Include a breakdown of the different types of expenditures the companies make within the existing promotional-allowance and retail-value-added expenditure categories (which account for the vast majority of all promotional spending by the companies).

5. Include a country-by-country breakdown of U.S. tobacco corporations' marketing expenditures abroad.

Joshua McCarty