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): January 21, 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)
Item 5. Other Events
On January 3, 1997, Smurfit Newsprint Corporation, a wholly-
owned subsidiary of Jefferson Smurfit Corporation, was served with
a complaint alleging that exterior siding, produced by Smurfit
Newsprint and used in mobile homes, deteriorates when exposed to
climate conditions found in South Carolina. The suit, which
purports to be a class action on behalf of present and past owners
of Cladwood-containing mobile homes in South Carolina, also names
as defendants certain manufacturers and distributors of mobile
homes in South Carolina. The complaint alleges causes of action
for breach of warranty, strict liability, negligence and violation
of the South Carolina Unfair Trade Practices Act, and seeks an
unspecified aggregate amount of actual, statutory and punitive
damages. The Company intends to vigorously defend the action.
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 January
21, 1997.
JEFFERSON SMURFIT CORPORATION
By: /s/ Patrick J. Moore
Patrick J. Moore
Vice President and
Chief Financial Officer