SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 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 21, 2004

JSCE, INC.

(Exact name of registrant as specified in its charter)

Delaware	0-11951	37-1337160
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

	150 North Michigan Avenue Chicago, Illinois	60601
	(Address of principal executive offices)	(Zip Code)

(312) 346-6600

(Registrant’s telephone number, including area code)

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events.

On September 21, 2004, Smurfit-Stone Container Corporation issued a press release announcing, among other matters, its intention to refinance its existing credit facilities during the fourth quarter of 2004 in connection with the merger of its two operating companies, Stone Container Corporation and Jefferson Smurfit Corporation (U.S.). A copy of the press release is attached hereto as Exhibit 99.1.*

Item 9.01. Financial Statements and Exhibits.

99.1* Press Release dated September 21, 2004.

* The information furnished under Item 9.01 of this Current Report on Form 8-K, including Exhibit 99.1, is being furnished and shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

SIGNATURES

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.

	JSCE, INC.


Dated: September 21, 2004	By:	/s/ CRAIG A. HUNT
	Name:		Craig A. Hunt
	Title:		Vice President, Secretary and General Counsel

Exhibit Index

Exhibit No.		Description

99.1*		Press Release dated September 21, 2004.

JSCE INC 8-K