-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
 MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq
 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 Vd012lqMcauZmlgMq7MegGCDsLb5m+ZiEvSlqMQln98+9CsqU+OTWPW1w3FvoBx/
 QsNpEBIbZmUav/PkfetOJA==

<IMS-DOCUMENT>0000068100-94-000398.txt : 19941010
<IMS-HEADER>0000068100-94-000398.hdr.sgml : 19941010
ACCESSION NUMBER:		0000068100-94-000398
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19941007
SROS:			NONE

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOWATER INC
		CENTRAL INDEX KEY:			0000743368
		STANDARD INDUSTRIAL CLASSIFICATION:	2621
		IRS NUMBER:				620721803
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-35472
		FILM NUMBER:		94552147

	BUSINESS ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602
		BUSINESS PHONE:		8032717733

	MAIL ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MORGAN J P & CO INC
		CENTRAL INDEX KEY:			0000068100
		STANDARD INDUSTRIAL CLASSIFICATION:	6022
		IRS NUMBER:				132625764
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		60 WALL ST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10260
		BUSINESS PHONE:		2124832323

	MAIL ADDRESS:	
		STREET 1:		P O BOX 271
		STREET 2:		C/O WILLIAM D HALL
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19899
</IMS-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>000006810094000398-001-seq1-sc-13g-a.txt
<DESCRIPTION>13G SEPTEMBER 94
</DOCUMENT>
</SUBMISSION>