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): September 2, 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 August 8, 1997, Jefferson Smurfit Corporation and its
wholly-owned subsidiary Smurfit Newsprint Corporation were served
with a complaint alleging that exterior siding, produced by
Defendants and used in prefabricated or manufactured homes,
deteriorates when exposed to moisture. The suit purports to be a
class action on behalf of all persons who own or have purchased or
used Cladwood siding. The complaint alleges unfair trade practices
and breach of express warranty, and seeks an unspecified amount of
actual and punitive damages, as well as declaratory and injunctive
relief. The Company intends to defend the action vigorously.
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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
September 2, 1997.
JEFFERSON SMURFIT CORPORATION
By: /s/ Patrick J. Moore
Patrick J. Moore
Vice President and
Chief Financial Officer