<SUBMISSION>
<ACCESSION-NUMBER>0000950123-05-005109
<TYPE>10-K/A
<PUBLIC-DOCUMENT-COUNT>4
<PERIOD>20041231
<FILING-DATE>20050428
<DATE-OF-FILING-DATE-CHANGE>20050427
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BOWNE & CO INC
<CIK>0000013610
<ASSIGNED-SIC>2750
<IRS-NUMBER>132618477
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>10-K/A
<ACT>34
<FILE-NUMBER>001-05842
<FILM-NUMBER>05777856
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>345 HUDSON ST
<CITY>NEW YORK
<STATE>NY
<ZIP>10014
<PHONE>2129245500
</BUSINESS-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>10-K/A
<SEQUENCE>1
<FILENAME>y08140e10vkza.htm
<DESCRIPTION>AMENDMENT NO. 1 TO FORM 10-K
<TEXT>
<HTML>
<HEAD>
<TITLE>AMENDMENT NO. 1 TO FORM 10-K</TITLE>
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<B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt;">
<B>Washington,&nbsp;D.C. 20549</B>
</DIV>

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<B>Form&nbsp;10-K/ A</B>
</DIV>

<DIV align="center" style="font-size: 16pt;">
<B>(Amendment No.&nbsp;1)</B>
</DIV>

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<TR>
    <TD align="center" valign="top">
    <FONT face="wingdings">&#254;
    </FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    <B>ANNUAL REPORT PURSUANT TO SECTION&nbsp;13 OR 15(d) OF THE
    SECURITIES EXCHANGE ACT OF 1934</B></TD>
</TR>

<TR>
    <TD colspan="3">&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    <B>For the fiscal year ended December&nbsp;31, 2004,</B></TD>
</TR>

<TR>
    <TD colspan="3" align="center" valign="top">
    <B>or</B></TD>
</TR>

<TR>
    <TD colspan="3">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    <B><FONT face="wingdings">&#111;</FONT></B></DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    <B>TRANSITION REPORT PURSUANT TO SECTION&nbsp;13 OR 15(d) OF THE
    SECURITIES EXCHANGE ACT OF 1934</B></TD>
</TR>

<TR>
    <TD colspan="3">&nbsp;</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    <B>For the Transition period
    from &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to</B></TD>
</TR>

</TABLE>
</CENTER>

<DIV align="center" style="font-size: 9pt; margin-top: 2pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Commission File No.&nbsp;1-5842</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 5pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Bowne&nbsp;&#38; Co., Inc.</B>
</DIV>

<DIV align="center" style="font-size: 8pt;">
<I>(Exact name of Registrant as specified in its charter)</I>
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 9pt; ">

<TR style="font-size: 1pt;">
    <TD width="57%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <B>Delaware</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    <B>13-2618477</B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <I>(State or other jurisdiction of<BR>
    incorporation or organization)</I></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    <I>(I.R.S. Employer<BR>
    Identification Number)</I></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <B>345 Hudson Street<BR>
    New York, New York</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    <B>10014<BR>
     </B><I>(Zip code)</I></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <I>(Address of principal executive offices)</I></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="center" style="font-size: 9pt;">
<B>(212)&nbsp;924-5500</B>
</DIV>

<DIV align="center" style="font-size: 9pt;">
<I>(Registrant&#146;s telephone number, including area code)</I>
</DIV>

<DIV align="center" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Securities registered pursuant to Section&nbsp;12(b) of the
Act:</B>
</DIV>

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<TR style="font-size: 1pt;">
    <TD width="51%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD align="center" nowrap><B>Title of Each Class</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Name of Each Exchange on Which Registered</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="center" valign="top">
    Common Stock, Par Value $.01</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">
    New York Stock Exchange</TD>
</TR>

</TABLE>
</CENTER>

<DIV align="center" style="font-size: 10pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Securities registered pursuant to Section&nbsp;12(g) of the
Act:</B>
</DIV>

<DIV align="center" style="font-size: 10pt;">
<B>None</B>
</DIV>

<DIV align="center" style="font-size: 8pt;">
<I>(Title of class)</I>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
Indicate by check mark whether the Registrant (1)&nbsp;has filed
all reports required to be filed by Section&nbsp;13 or 15(d) of
the Securities Exchange Act of 1934 during the preceding
12&nbsp;months (or for such shorter period that the Registrant
was required to file such reports), and (2)&nbsp;has been
subject to such filing requirements for the past
90&nbsp;days:&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;<FONT face="wingdings">&#254;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#111;
</FONT>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
Indicate by check mark if disclosure of delinquent filers
pursuant to Item&nbsp;405 of Regulation&nbsp;S-K is not
contained herein, and will not be contained, to the best of
Registrant&#146;s knowledge, in definitive proxy or information
statements incorporated by reference in Part&nbsp;III of this
Form&nbsp;10-K or any amendment to this
Form&nbsp;10-K.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;
</FONT>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
Indicate by check mark whether the registrant is an accelerated
filer (as defined in Exchange Act Rule&nbsp;12b-2).
</DIV>

<DIV align="left" style="font-size: 9pt;">
Yes&nbsp;<FONT face="wingdings">&#254;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#111;
</FONT>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
The aggregate market value of the Common Stock issued and
outstanding and held by nonaffiliates of the Registrant as of
February&nbsp;28, 2005, based upon the closing price for the
Common Stock on the New York Stock Exchange on June&nbsp;30,
2004, was $511,639,030. For purposes of the foregoing
calculation, the Registrant&#146;s 401(K) Savings Plan and its
Global Employees Stock Purchase Plan are deemed to be affiliates
of the Registrant.
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant had 33,790,829&nbsp;shares of Common Stock
outstanding as of February&nbsp;28, 2005.
</DIV>

<DIV align="center" style="font-size: 9pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>DOCUMENTS INCORPORATED BY REFERENCE</B>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
Certain portions of the documents of the Registrant listed below
have been incorporated by reference into the indicated parts of
this report:
</DIV>

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    <TD width="12%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left: 10px; text-indent: -10px">
    Notice of Annual Meeting of Stockholders and Proxy Statement
    dated April&nbsp;11, 2005</DIV>
    </TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="bottom" nowrap>Part&nbsp;III, Items&nbsp; 10-12</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>
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<DIV align="center" style="font-size: 9pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>EXPLANATORY NOTE</B>
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
Bowne&nbsp;&#38; Co., Inc. (the &#147;Company&#148;) is filing
this Amendment No.&nbsp;1 to its Annual Report on Form&nbsp;10-K
for the year ended December&nbsp;31, 2004, as filed with the
Securities and Exchange Commission on March&nbsp;16, 2005. This
filing amends the original filing as follows:
</DIV>

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<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96%"></TD>
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<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Item&nbsp;9A is amended to update Management&#146;s Annual
    Report on Internal Control Over Financial Reporting to include
    management&#146;s assessment of the effectiveness of the
    Company&#146;s internal control over financial
    reporting,&nbsp;and</TD>
</TR>

<TR>
    <TD style="font-size: 3pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    The related auditor&#146;s report of the independent registered
    public accounting firm is included.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
This Amendment No.&nbsp;1 is filed pursuant to Securities and
Exchange Commission Release No.&nbsp;34-50754 which provides up
to 45 additional days beyond the date of the original filing for
the filing of the above information.
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
As a result of these amendments, the certifications pursuant to
Section&nbsp;302 of the Sarbanes-Oxley Act of 2002, filed as
exhibits to the original filing, have been re-executed and
re-filed as of the date of this Form&nbsp;10-K/A. In addition,
the independent registered public accounting firm has provided
an updated consent, also filed as an exhibit.
</DIV>

<DIV align="left" style="font-size: 9pt; margin-top: 3pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;
Except for the amendments described above, this Form&nbsp;10-K/A
does not modify or update any previously reported financial
statements, results of operations, or any other related
financial disclosures.
</DIV>

<DIV align="center" style="font-size: 3pt; margin-top: 8pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<DIV style="width: 100%; border-top: 1.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center" style="font-size: 4pt;">
<DIV style="width: 100%; border-top: 2.0pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

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<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt;">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B>Item&nbsp;9A.</B></TD>
    <TD>
    <B><I>Controls and Procedures</I></B></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a)&nbsp;<I>Disclosure Controls and Procedures.</I> The Company
maintains a system of controls and procedures designed to
provide reasonable assurance as to the reliability of the
financial statements and other disclosures included in this
report, as well as to safeguard assets from unauthorized use or
disposition. The Company&#146;s management, under the
supervision of and with the participation of the Chief Executive
Officer and Chief Financial Officer, evaluated the effectiveness
of the design and operation of the Company&#146;s disclosure
controls and procedures as of December&nbsp;31, 2004, pursuant
to Exchange Act Rule&nbsp;13a-15(e) and 15d-15(e) (the
&#147;Exchange Act&#148;). Based on that evaluation, and because
of the material weaknesses in internal control over financial
reporting discussed below, the Chief Executive Officer and Chief
Financial Officer concluded that the Company&#146;s disclosure
controls and procedures were not effective in ensuring that all
material information required to be filed or submitted under the
Exchange Act has been made known to them in a timely fashion.
During the first quarter of 2005, the Company has implemented
additional controls and procedures in order to remediate the
material weaknesses discussed below, and it is continuing to
assess additional controls that may be required to remediate
these material weaknesses. The Company believes that the
previously filed financial statements included in its
Form&nbsp;10-K for the year ended December&nbsp;31, 2004 fairly
present the financial condition and results of operations for
the fiscal years presented.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b)&nbsp;<I>Management&#146;s Annual Report on Internal Control
Over Financial Reporting.</I> The Company&#146;s management is
responsible for establishing and maintaining adequate internal
control over financial reporting, as that term is defined in
Exchange Act Rules&nbsp;13a-15(f). The Company&#146;s internal
control over financial reporting is a process designed to
provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted
accounting principles. The Company&#146;s internal control over
financial reporting is supported by written policies and
procedures that: (1)&nbsp;pertain to the maintenance of records
that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the Company&#146;s assets;
(2)&nbsp;provide reasonable assurance that transactions are
recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the Company
are being made only in accordance with authorizations of the
Company&#146;s management and directors; and (3)&nbsp;provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of the
Company&#146;s assets that could have a material effect on the
financial statements.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Therefore, even those systems determined to be effective can
provide only reasonable assurance with respect to financial
statement preparation and presentation. Also, projections of any
evaluations of effectiveness to future periods are subject to
risk that controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies
or procedures may deteriorate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company&#146;s management has conducted an assessment of the
effectiveness of the Company&#146;s internal control over
financial reporting as of December&nbsp;31, 2004, based on
criteria established in Internal Control&nbsp;&#151; Integrated
Framework issued by the Committee of Sponsoring Organizations of
the Treadway Commission (&#147;COSO&#148;). Management&#146;s
assessment included an evaluation of the design of the
Company&#146;s internal control over financial reporting and
testing of the operating effectiveness of the Company&#146;s
internal control over financial reporting. As a result of the
material weaknesses described in the following paragraph,
management concluded that the Company&#146;s internal control
over financial reporting as of December&nbsp;31, 2004 was not
effective based upon the criteria in Internal
Control&nbsp;&#151; Integrated Framework issued by the COSO.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A material weakness is a control deficiency, or combination of
control deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected. The
Company&#146;s management has identified material weaknesses as
of December&nbsp;31, 2004 within the globalization segment
related to 1)&nbsp;the lack of sufficient reconciliation and
review controls over purchase accounting adjustments, and
2)&nbsp;the lack of sufficient reconciliation and review
controls over the determination of legal entity profitability,
income tax expense and the related income tax accounts.
Specifically, the lack of sufficient reconciliation and review
controls over purchase accounting adjustments for the
globalization segment resulted in a failure to properly
eliminate depreciation expense for an acquired
</DIV>

<P align="center" style="font-size: 10pt;">2

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<DIV align="left" style="font-size: 10pt;">
entity, and the lack of sufficient reconciliation and review
controls over the determination of legal entity profitability
for the globalization segment resulted in the incorrect
allocation of consolidated income to certain legal entities and
the determination of income tax expense and the related income
tax accounts within the globalization segment. These material
weaknesses resulted in errors in accounting that led to the
restatement of the Company&#146;s December&nbsp;31, 2003 and
2002 annual consolidated financial statements to correct
previously reported depreciation expense and to the restatement
of previously reported interim financial information for the
periods ended March&nbsp;31, 2004, June&nbsp;30, 2004, and
September&nbsp;30, 2004 to correct previously reported income
tax amounts. These restatements are discussed further in
Note&nbsp;2 to the previously filed Consolidated Financial
Statements, and in the Summary of Quarterly Data in the
previously filed 2004 Form&nbsp;10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Management&#146;s assessment of the effectiveness of the
Company&#146;s internal control over financial reporting as of
December&nbsp;31, 2004 has been audited by KPMG LLP, an
independent registered public accounting firm, as stated in
their report which is included herein.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(c)&nbsp;<I>Changes in Internal Control Over Financial
Reporting.</I> There have been no significant changes in
internal control, or in other factors that could significantly
affect internal control over financial reporting during the
fourth quarter of 2004. However, subsequent to December&nbsp;31,
2004, management has taken the following actions to remediate
the material weaknesses described above:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt;">

<TR>
    <TD width="6%"></TD>
    <TD width="1%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Formalized and enhanced processes and procedures for reconciling
    and reviewing the elimination of adjustments and entries related
    to purchase price adjustments for the globalization segment.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>&#149;&nbsp;</TD>
    <TD align="left">
    Implemented a more thorough and comprehensive reconciliation and
    review of the profitability, tax expense and related tax
    accounts associated with each legal entity in the globalization
    segment.</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company believes that the steps outlined above will
strengthen the Company&#146;s internal control over financial
reporting and address the material weaknesses described in
(b)&nbsp;above.
</DIV>

<P align="center" style="font-size: 10pt;">3
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Report of the Independent Registered Public Accounting
Firm</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
The Board of Directors and Stockholders
</DIV>

<DIV align="left" style="font-size: 10pt;">
Bowne&nbsp;&#38; Co., Inc.:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We have audited management&#146;s assessment, included in the
accompanying Management&#146;s Annual Report on Internal Control
Over Financial Reporting (Item&nbsp;9A(b)), that
Bowne&nbsp;&#38; Co., Inc. and subsidiaries did not maintain
effective internal control over financial reporting as of
December&nbsp;31, 2004, because of the effect of material
weaknesses identified in management&#146;s assessment, based on
criteria established in Internal Control&nbsp;&#151; Integrated
Framework issued by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO). Bowne&nbsp;&#38; Co.,
Inc.&#146;s management is responsible for maintaining effective
internal control over financial reporting and for its assessment
of the effectiveness of internal control over financial
reporting. Our responsibility is to express an opinion on
management&#146;s assessment and an opinion on the effectiveness
of the Company&#146;s internal control over financial reporting
based on our audit.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We conducted our audit in accordance with the standards of the
Public Company Accounting Oversight Board (United States). Those
standards require that we plan and perform the audit to obtain
reasonable assurance about whether effective internal control
over financial reporting was maintained in all material
respects. Our audit included obtaining an understanding of
internal control over financial reporting, evaluating
management&#146;s assessment, testing and evaluating the design
and operating effectiveness of internal control, and performing
such other procedures as we considered necessary in the
circumstances. We believe that our audit provides a reasonable
basis for our opinion.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A company&#146;s internal control over financial reporting is a
process designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with
generally accepted accounting principles. A company&#146;s
internal control over financial reporting includes those
policies and procedures that (1)&nbsp;pertain to the maintenance
of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the
company; (2)&nbsp;provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the company
are being made only in accordance with authorizations of
management and directors of the company; and (3)&nbsp;provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of the
company&#146;s assets that could have a material effect on the
financial statements.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A material weakness is a control deficiency, or combination of
control deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected. The
following material weaknesses have been identified and included
in management&#146;s assessment as of December&nbsp;31, 2004:
The Company&#146;s management has identified material weaknesses
as of December&nbsp;31, 2004 within the globalization segment
related to 1) the lack of sufficient reconciliation and review
controls over purchase accounting adjustments, and 2)&nbsp;the
lack of sufficient reconciliation and review controls over the
determination of legal entity profitability, income tax expense
and the related income tax accounts. Specifically, the lack of
sufficient reconciliation and review controls over purchase
accounting adjustments for the globalization segment resulted in
a failure to properly eliminate depreciation expense for an
acquired entity and the lack of sufficient reconciliation and
review controls over the determination of legal entity
profitability for the globalization segment resulted in the
incorrect allocation of consolidated income to certain legal
entities and the determination of income tax expense and the
related income tax accounts within the globalization segment.
These material weaknesses resulted in errors in accounting that
led to the restatement of the Company&#146;s December&nbsp;31,
2003 and 2002 annual consolidated financial statements to
correct previously reported depreciation expense and to the
restatement of previously reported interim
</DIV>

<P align="center" style="font-size: 10pt;">4

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="left" style="font-size: 10pt;">
financial information for the periods ended March&nbsp;31, 2004,
June&nbsp;30, 2004, and September&nbsp;30, 2004 to correct
previously reported income tax amounts. These restatements are
discussed further in Note&nbsp;2 to the previously filed
Consolidated Financial Statements and in the Summary of
Quarterly Data in the previously filed 2004 Form&nbsp;10-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We also have audited, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), the
consolidated balance sheets of Bowne&nbsp;&#38; Co., Inc. and
subsidiaries as of December&nbsp;31, 2004 and 2003, the related
consolidated statements of operations, stockholders&#146;
equity, and cash flows for each of the years in the three-year
period ended December&nbsp;31, 2004 and the related consolidated
financial statement schedule. The aforementioned material
weaknesses were considered in determining the nature, timing,
and extent of audit tests applied in our audit of the 2004
consolidated financial statements, and this report does not
affect our report dated March&nbsp;16, 2005, which expressed an
unqualified opinion on those consolidated financial statements
and the related consolidated financial statement schedule.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In our opinion, management&#146;s assessment that
Bowne&nbsp;&#38; Co., Inc. and subsidiaries did not maintain
effective internal control over financial reporting as of
December&nbsp;31, 2004, is fairly stated, in all material
respects, based on criteria established in Internal
Control&nbsp;&#151; Integrated Framework issued by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO).
Also, in our opinion, because of the effect of the material
weaknesses described above on the achievement of the objectives
of the control criteria, Bowne&nbsp;&#38; Co., Inc. and
subsidiaries has not maintained effective internal control over
financial reporting as of December&nbsp;31, 2004, based on
criteria established in Internal Control&nbsp;&#151; Integrated
Framework issued by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
/s/ KPMG LLP
</DIV>

<DIV align="left" style="font-size: 10pt;">
New York, New York
</DIV>

<DIV align="left" style="font-size: 10pt;">
April&nbsp;27, 2005
</DIV>

<DIV style="margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt;">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B>Item&nbsp;15.</B></TD>
    <TD>
    <B><I>Exhibits and Financial Statements Schedule</I></B></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a)&nbsp;<I>Documents filed as part of this Amendment No.&nbsp;1
to the Annual Report on Form&nbsp;10-K/ A:</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(3)&nbsp;Exhibits:
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0" style="font-size: 10pt; margin-top: 6pt; ">

<TR style="font-size: 1pt;">
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="81%">&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="2" align="center" nowrap><B>Exhibit</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR style="font-size: 8pt;">
    <TD colspan="2" align="center" nowrap><B>Number</B></TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap><B>Description</B></TD>
</TR>

<TR valign="bottom" style="font-size: 1px">
    <TD colspan="2" align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD><TD></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap style="border-top: 1pt solid #000000;">&nbsp;</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>23</TD>
    <TD align="left" valign="top" nowrap>.2</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    &#151;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Consent of KPMG LLP, Independent Registered Public Accounting
    Firm</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>31</TD>
    <TD align="left" valign="top" nowrap>.3</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    &#151;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Certification pursuant to section&nbsp;302 of the Sarbanes-Oxley
    Act of 2002, signed by Philip E. Kucera, Chief Executive Officer</TD>
</TR>

<TR>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD align="right" valign="top" nowrap>31</TD>
    <TD align="left" valign="top" nowrap>.4</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    &#151;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
    Certification pursuant to section&nbsp;302 of the Sarbanes-Oxley
    Act of 2002, signed by C. Cody Colquitt, Senior Vice President
    and Chief Financial Officer</TD>
</TR>

</TABLE>
</CENTER>

<P align="center" style="font-size: 10pt;">5
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>SIGNATURES</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to the requirements of Section&nbsp;13 or 15(d) of the
Securities Exchange Act of 1934, the Registrant has duly caused
this Amendment No.&nbsp;1 to the Annual Report to be signed on
its behalf by the undersigned, thereunto duly authorized.
</DIV>

<DIV style="margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt;">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <FONT style="font-variant:SMALL-CAPS">Bowne&nbsp;&#38; Co., Inc.
    </FONT></TD>
</TR>

</TABLE>

<DIV style="margin-top: 48pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt;">

<TR>
    <TD width="40%"></TD>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD>By:&nbsp;</TD>
    <TD align="center">
    /s/ <FONT style="font-variant:SMALL-CAPS">C. Cody Colquitt
    </FONT></TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 3pt;">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt" align="left">&nbsp;</DIV></TD>
</TR>

<TR valign="top"  style="font-size: 10pt;">
    <TD>&nbsp;</TD>
    <TD align="center">
    C. Cody Colquitt</TD>
</TR>

<TR valign="top"  style="font-size: 10pt;">
    <TD>&nbsp;</TD>
    <TD align="center">
    <I>Senior Vice President and</I></TD>
</TR>

<TR valign="top"  style="font-size: 10pt;">
    <TD>&nbsp;</TD>
    <TD align="center">
    <I>Chief Financial Officer</I></TD>
</TR>

<TR valign="top"  style="font-size: 10pt;">
    <TD>&nbsp;</TD>
    <TD align="center">
    <I>(Principal Financial Officer)</I></TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
Dated: April&nbsp;27, 2005
</DIV>

<P align="center" style="font-size: 10pt;">6
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>2
<FILENAME>y08140exv23w2.htm
<DESCRIPTION>EX-23.2: CONSENT OF KPMG LLP
<TEXT>
<HTML>
<HEAD>
<TITLE>EX-23.2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="right" style="font-size: 10pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Exhibit&nbsp;23.2</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
The Board of Directors
</DIV>

<DIV align="left" style="font-size: 10pt;">
Bowne&nbsp;&#38; Co., Inc.:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We consent to the incorporation by reference in the registration
statements (Nos. 333-102046, 333-64836, 333-79409, 333-81639,
2-96887, 33-48831, 33-35810 and 333-57045) on Forms&nbsp;S-8 and
in the registration statements (Nos. 333-109810, 333-25861,
333-25849, and 333-18629) filed on Forms&nbsp;S-3 of
Bowne&nbsp;&#38; Co., Inc. of our report dated April&nbsp;27,
2005, with respect to management&#146;s assessment of the
effectiveness of internal control over financial reporting as of
December&nbsp;31, 2004 and the effectiveness of internal control
over financial reporting as of December&nbsp;31, 2004, which
report appears in the December&nbsp;31, 2004 annual report on
Form&nbsp;10-K/ A of Bowne&nbsp;&#38; Co., Inc.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Our report dated April&nbsp;27, 2005, on management&#146;s
assessment of the effectiveness of internal control over
financial reporting and the effectiveness of internal control
over financial reporting as of December&nbsp;31, 2004, expresses
our opinion that Bowne&nbsp;&#38; Co., Inc. did not maintain
effective internal control over financial reporting as of
December&nbsp;31, 2004 because of the effect of material
weaknesses on the achievement of the objectives of the control
criteria and contains an explanatory paragraph that states that
Bowne&nbsp;&#38; Co., Inc. lacked sufficient reconciliation and
review controls over purchase accounting adjustments for the
globalization segment, and also lacked sufficient reconciliation
and review controls over the determination of legal entity
profitability, income tax expense and the related income tax
accounts for the globalization segment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
/s/&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KPMG LLP
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
New York, New York
</DIV>

<DIV align="left" style="font-size: 10pt;">
April&nbsp;27, 2005
</DIV>
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.3
<SEQUENCE>3
<FILENAME>y08140exv31w3.htm
<DESCRIPTION>EX-31.3: CERTIFICATION
<TEXT>
<HTML>
<HEAD>
<TITLE>EX-31.3</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV align="right" style="font-size: 10pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>Exhibit&nbsp;31.3</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>CERTIFICATIONS PURSUANT TO</B>
</DIV>

<DIV align="center" style="font-size: 10pt;">
<B>SECTION&nbsp;302 OF</B>
</DIV>

<DIV align="center" style="font-size: 10pt;">
<B>THE SARBANES-OXLEY ACT OF 2002</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
<B>CERTIFICATION</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
I, Philip E. Kucera, certify that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
1.&nbsp;I have reviewed this annual report on Form&nbsp;10-K/ A
of Bowne&nbsp;&#38; Co., Inc.;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
2.&nbsp;Based on my knowledge, this annual report does not
contain any untrue statement of a material fact or omit to state
a material fact necessary to make the statements made, in light
of the circumstances under which such statements were made, not
misleading with respect to the period covered by this annual
report;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
3.&nbsp;Paragraph omitted pursuant to FAQ No.&nbsp;1 published
by the SEC on January&nbsp;21, 2005;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
4.&nbsp;The registrant&#146;s other certifying officer and I are
responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules&nbsp;13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules&nbsp;13a-15(f) and 15d-15(f)) for
the registrant and we have:
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt;">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    a)&nbsp;designed such disclosure controls and procedures, or
    caused such disclosure controls and procedures to be designed
    under our supervision, to ensure that material information
    relating to the registrant, including its consolidated
    subsidiaries, is made known to us by others within those
    entities, particularly during the period in which this annual
    report is being prepared;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    b)&nbsp;designed such internal control over financial reporting,
    or caused such internal control over financial reporting to be
    designed under our supervision, to provide reasonable assurance
    regarding the reliability of financial reporting and the
    preparation of financial statements for external purposes in
    accordance with generally accepted accounting principles;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    c)&nbsp;evaluated the effectiveness of the registrant&#146;s
    disclosure controls and procedures and presented in this annual
    report our conclusions about the effectiveness of the disclosure
    controls and procedures, as of the end of the period covered by
    this annual report based on such evaluation;&nbsp;and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    d)&nbsp;disclosed in this annual report any change in the
    registrant&#146;s internal control over financial reporting that
    occurred during the registrant&#146;s most recent fiscal quarter
    that has materially affected, or is reasonably likely to
    materially affect, the registrant&#146;s internal control over
    financial reporting;&nbsp;and</TD>
</TR>

</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
5.&nbsp;The registrant&#146;s other certifying officer and I
have disclosed, based on our most recent evaluation of internal
control over financial reporting, to the registrant&#146;s
auditors and the audit committee of registrant&#146;s board of
directors (or persons performing the equivalent function):
</DIV>

<DIV style="margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;"></DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt;">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    a)&nbsp;all significant deficiencies and material weaknesses in
    the design or operation of internal control over financial
    reporting which are reasonably likely to adversely affect the
    registrant&#146;s ability to record, process, summarize and
    report financial information;&nbsp;and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    b)&nbsp;any fraud, whether or not material, that involves
    management or other employees who have a significant role in the
    registrant&#146;s internal control over financial reporting.</TD>
</TR>

</TABLE>

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    <TD>&nbsp;</TD>
    <TD align="center">
    /s/ <FONT style="font-variant:SMALL-CAPS">Philip E. Kucera
    </FONT></TD>
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    <TD>&nbsp;</TD>
    <TD align="left">
    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt" align="left">&nbsp;</DIV></TD>
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    <TD>&nbsp;</TD>
    <TD align="center">
    Philip E. Kucera</TD>
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    <TD>&nbsp;</TD>
    <TD align="center">
    <I>Chief Executive Officer</I></TD>
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Date: April&nbsp;27, 2005
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<DOCUMENT>
<TYPE>EX-31.4
<SEQUENCE>4
<FILENAME>y08140exv31w4.htm
<DESCRIPTION>EX-31.4: CERTIFICATION
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<TITLE>EX-31.4</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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<B>Exhibit&nbsp;31.4</B>
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<B>CERTIFICATIONS PURSUANT TO</B>
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<DIV align="center" style="font-size: 10pt;">
<B>SECTION&nbsp;302 OF</B>
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<DIV align="center" style="font-size: 10pt;">
<B>THE SARBANES-OXLEY ACT OF 2002</B>
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<B>CERTIFICATION</B>
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<DIV align="left" style="font-size: 10pt; margin-top: 9pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
I, C. Cody Colquitt, certify that:
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
1.&nbsp;I have reviewed this annual report on Form&nbsp;10-K/ A
of Bowne&nbsp;&#38; Co., Inc.;
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2.&nbsp;Based on my knowledge, this annual report does not
contain any untrue statement of a material fact or omit to state
a material fact necessary to make the statements made, in light
of the circumstances under which such statements were made, not
misleading with respect to the period covered by this annual
report;
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3.&nbsp;Paragraph omitted pursuant to FAQ No.&nbsp;1 published
by the SEC on January&nbsp;21, 2005;
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4.&nbsp;The registrant&#146;s other certifying officer and I are
responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules&nbsp;13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules&nbsp;13a-15(f) and 15d-15(f)) for
the registrant and we have:
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    a)&nbsp;designed such disclosure controls and procedures, or
    caused such disclosure controls and procedures to be designed
    under our supervision, to ensure that material information
    relating to the registrant, including its consolidated
    subsidiaries, is made known to us by others within those
    entities, particularly during the period in which this annual
    report is being prepared;</TD>
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    b)&nbsp;designed such internal control over financial reporting,
    or caused such internal control over financial reporting to be
    designed under our supervision, to provide reasonable assurance
    regarding the reliability of financial reporting and the
    preparation of financial statements for external purposes in
    accordance with generally accepted accounting principles;</TD>
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    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    c)&nbsp;evaluated the effectiveness of the registrant&#146;s
    disclosure controls and procedures and presented in this annual
    report our conclusions about the effectiveness of the disclosure
    controls and procedures, as of the end of the period covered by
    this annual report based on such evaluation;&nbsp;and</TD>
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    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    d)&nbsp;disclosed in this annual report any change in the
    registrant&#146;s internal control over financial reporting that
    occurred during the registrant&#146;s most recent fiscal quarter
    that has materially affected, or is reasonably likely to
    materially affect, the registrant&#146;s internal control over
    financial reporting;&nbsp;and</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
5.&nbsp;The registrant&#146;s other certifying officer and I
have disclosed, based on our most recent evaluation of internal
control over financial reporting, to the registrant&#146;s
auditors and the audit committee of registrant&#146;s board of
directors (or persons performing the equivalent function):
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    a)&nbsp;all significant deficiencies and material weaknesses in
    the design or operation of internal control over financial
    reporting which are reasonably likely to adversely affect the
    registrant&#146;s ability to record, process, summarize and
    report financial information;&nbsp;and</TD>
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    b)&nbsp;any fraud, whether or not material, that involves
    management or other employees who have a significant role in the
    registrant&#146;s internal control over financial reporting.</TD>
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    /s/ <FONT style="font-variant:SMALL-CAPS">C. Cody Colquitt
    </FONT></TD>
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    <DIV style="border-top: 1pt solid #000000; font-size: 1pt; margin-top: 2pt" align="left">&nbsp;</DIV></TD>
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    <TD>&nbsp;</TD>
    <TD align="center">
    C. Cody Colquitt</TD>
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    <TD align="center">
    <I>Senior Vice President and</I></TD>
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    <TD align="center">
    <I>Chief Financial Officer</I></TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 8pt; margin-left: 0; margin-right: 0; margin-bottom: 0; color: #000000; background: #ffffff;">
Date: April&nbsp;27, 2005
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