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1st Profit Forecast for Reynolds American  CHICAGO (Reuters) - Reynolds American Inc. &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=RAI.N target=/stocks/quickinfo/fullquote"&gt;RAI.N&lt;/A&gt;, parent  of the No. 2 U.S. cigarette company, on Wednesday forecast 2004  profit of \$5.75 to \$6.05 a share, its first forecast since the  company was formed at the end of July. 