SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): July 15, 1997
JEFFERSON SMURFIT CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 0-23876 36-2931273
(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation)
Jefferson Smurfit Centre
8182 Maryland Avenue
St. Louis, Missouri 63105
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:
(314) 746-1100
Not Applicable
(Former name or former address, if changed since last report)
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Item 5. Other Events
On July 1, 1997, Smurfit Newsprint Corporation, a wholly-
owned subsidiary of Jefferson Smurfit Corporation, was served with
a complaint alleging that Cladwood exterior siding produced by
Smurfit Newsprint and used in manufactured or mobile homes
deteriorates under normal conditions and exposure. The suit
purports to be a class action on behalf of all owners of Cladwood-
containing manufactured homes or mobile homes. The complaint
alleges causes of action for breach of warranty and negligence, and
seeks an unspecified amount of actual, consequential and punitive
damages. The Company intends to vigorously defend the action.
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Pursuant to the requirements of the Securities Exchange Act
of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized, on July 15,
1997.
JEFFERSON SMURFIT CORPORATION
By: /s/ Patrick J. Moore
Patrick J. Moore
Vice President and
Chief Financial Officer