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The Lorillard Tobacco Company is the nation s third-largest tobacco company. Lorillard, an indirect subsidiary of the Loews Corporation, does business in all 50 states, the District of Columbia, Puerto Rico and other outlying U.S. possessions. In January 2002, Loews issued the Carolina Group tracking stock for the purpose of recognizing Lorillard's financial performance. The company is located in Greensboro, N.C. Founded in 1760, Lorillard is America s first and oldest tobacco company. Lorillard manufactures Newport, the No.1 -selling menthol cigarette in the United States, as well as the Kent, True, Old Gold, Maverick, Satin and Max brands.