first off, let me just say that of all the people that ever posted a pic when referring to an issue w/their guitar, your pics are BEST!!!!
Very big, clear, well lit, etc. Thanks!
Jackson - (this assumes you've tried to clean it using a product like Windex, Formula 409, Simple Green, etc.) The discoloration isn't just a transferred stain, the heat from the burning ember/ash on the cigarettes has caused this. The question is though, is it just the clear coat on top or has it penetrated the clear coat and actually affected the white lettering? I'd start out by obtaining some 2000 grit wet sandpaper from an auto supply store. Soak it over night in water. Using a small block, something the size of a 6 sided die, start sanding directly over the spot. Cut the sandpaper to better fit the block.
Just go a few strokes, wipe w/a clean rag and look from every angle. Does it look like the brown is starting to go away but the white is still there? Good!! Proceed slowly sanding a bit, wiping away, and looking closely. IF you're able to sand all the discoloration away then clean it w/Naptha and then hit it w/some clear poly to protect it. If you start cutting into the white to remove the brown, if you really want it gone then I'd take it to a body shop or an airbrush artist and let them finish removing what they need to and then reapplying whitle where they need to and then having them seal it up w/some poly.
Art & Lutherie dread - there's nothing you can do really except to polish the rest of the guitar to make it look as shiney as the other places. That's just the nature of matte lacquer.