<SUBMISSION>
<ACCESSION-NUMBER>0000743368-08-000024
<TYPE>NT 11-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20071231
<FILING-DATE>20080630
<DATE-OF-FILING-DATE-CHANGE>20080630
<EFFECTIVENESS-DATE>20080630
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BOWATER INC
<CIK>0000743368
<ASSIGNED-SIC>2621
<IRS-NUMBER>620721803
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>NT 11-K
<ACT>34
<FILE-NUMBER>001-08712
<FILM-NUMBER>08925951
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>55 EAST CAMPERDOWN WAY
<STREET2>P O BOX 1028
<CITY>GREENVILLE
<STATE>SC
<ZIP>29601
<PHONE>8642717733
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>55 EAST CAMPERDOWN WAY
<STREET2>P O BOX 1028
<CITY>GREENVILLE
<STATE>SC
<ZIP>29602
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>NT 11-K
<SEQUENCE>1
<FILENAME>form12b25.htm
<DESCRIPTION>NOTIFICATION OF INABILITY TO TIMELY FILE FORM 11-K
<TEXT>
<html>

<head>

<body>

<p class="MsoNormal" style="text-align: justify"> &nbsp; </p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>SECURITIES AND
EXCHANGE COMMISSION</b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>WASHINGTON,
DC&nbsp; 20549</b></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>FORM 12b-25</b></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" align="right" style="text-align: right; margin-top:0; margin-bottom:0"><b>Commission File
Number <u>1-8712</u></b></p>
<p class="MsoNormal" style="text-align: center; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="text-align: center; margin-top:0; margin-bottom:0"><b>NOTIFICATION OF LATE FILING</b></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> (Check
One):&nbsp;&nbsp;
		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp; Form 10-K and Form 10-KSB&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  <font face="Wingdings">&nbsp;x</font>&nbsp; Form 11-K </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
 		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp; Form 20-F&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
		 <b><font face="Wingdings" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; o</font></b>  &nbsp; Form 10-Q and Form 10-QSB&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
 &nbsp;&nbsp;&nbsp;
		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp; Form N-SAR </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> For Period
Ended:<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; December 31,
2007&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u> </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Transition Report on Form 10-K and Form 10-KSB </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Transition Report on Form 20-F </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Transition Report on Form 11-K </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Transition Report on Form 10-Q and Form 10-QSB </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  		 <b><font face="Wingdings" size="2">o</font></b>  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Transition Report on Form N-SAR </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> For the
Transition Period Ended:<u>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</u> </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein. </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
 </p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table1" style="border-left-width: 0px; border-right-width: 0px; border-bottom-width: 0px">
	<tr>
		<td width="696" style="border-bottom-style: none; border-bottom-width: medium">
		 <p style="margin-top: 0; margin-bottom: 0">If the notification relates to a portion of the
		filing checked above, identify the item(s) to which the notification
		relates: </td>
		<td style="border-bottom-style: none; border-bottom-width: medium">
		<div style="border-bottom: 1px solid #000000">
&nbsp;</div>
		</td>
	</tr>
	<tr>
		<td colspan="2" style="border-style: none; border-width: medium">
		<p style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
		<div style="border-bottom: 1px solid #000000">
			<p style="margin-top: 0; margin-bottom: 0">&nbsp;</div>
		<p style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
		<div style="border-bottom: 1px solid #000000">
			<p style="margin-top: 0; margin-bottom: 0">&nbsp;</div>
		</td>
	</tr>
</table>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
 PART I </b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
 REGISTRANT INFORMATION </b></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table2" style="border-left-width: 0px; border-top-width: 0px; border-bottom-width: 0px">
	<tr>
		<td width="362" style="border-style: none; border-width: medium">
		 <p style="margin-top: 0; margin-bottom: 0">Full name of registrant: </td>
		<td style="border-style: none; border-width: medium">
		<div style="border-bottom: 1px solid #000000">
			 <p style="margin-top: 0; margin-bottom: 0">Bowater Incorporated&nbsp;&nbsp; </div>
		</td>
	</tr>
	<tr>
		<td width="362" style="border-style: none; border-width: medium">
		 <p style="margin-top: 0; margin-bottom: 0">Former name if applicable: </td>
		<td style="border-style: none; border-width: medium">
		<div style="border-bottom: 1px solid #000000">
&nbsp;</div>
		</td>
	</tr>
	<tr>
		<td width="362" style="border-style: none; border-width: medium">
		 <p style="margin-top: 0; margin-bottom: 0">Address of principal executive office (<i>Street and
		number</i>): </td>
		<td style="border-style: none; border-width: medium">
		<div style="border-bottom-style: solid; border-bottom-width: 1px; padding-bottom: 1px">
			 <p style="margin-top: 0; margin-bottom: 0">1155 Metcalfe Street, Suite&nbsp;800 </div>
		</td>
	</tr>
	<tr>
		<td width="362" style="border-style: none; border-width: medium">
		 <p style="margin-top: 0; margin-bottom: 0">City, State and Zip Code: </td>
		<td style="border-style: none; border-width: medium">
		<div style="border-bottom-style: solid; border-bottom-width: 1px; padding-bottom: 1px">
			 <p style="margin-top: 0; margin-bottom: 0">Montreal, Quebec; Canada H3B 5H2 </div>
		</td>
	</tr>
</table>

<p style="margin-top: 0; margin-bottom: 0">

<br clear="all" style="page-break-before: always">
&nbsp; </p>
<p class="MsoNormal" style="text-align: center; margin-top:0; margin-bottom:0">
&nbsp;<font size="1">12b25-1</font> </p>
<hr>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
 PART II </b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
 RULE 12b-25 (b) and (c) </b></p>
<p class="MsoNormal" style="text-align: justify; page-break-after: avoid; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; page-break-after: avoid; margin-top:0; margin-bottom:0">
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If the subject report could not be filed without
unreasonable effort or expense and the registrant seeks relief pursuant to
Rule&nbsp;12b-25(b), the following should be completed.&nbsp; (Check box if appropriate.) </p>
<p class="MsoNormal" style="text-align: justify; page-break-after: avoid; margin-top:0; margin-bottom:0">&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table3">
	<tr>
		<td width="47">&nbsp;</td>
		<td width="50" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">(a)</td>
		<td>
		<p style="margin-top: 0; margin-bottom: 0">The reasons described in reasonable detail in Part III of
this form could not be eliminated without unreasonable effort or expense; </td>
	</tr>
	<tr>
		<td width="47">&nbsp;</td>
		<td width="50">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="47">&nbsp;</td>
		<td width="50" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">(b)</td>
		<td>
		<p style="margin-top: 0; margin-bottom: 0">The subject annual report, semi-annual report,
		transition report on Form&nbsp;10-K, 10&#8209;KSB, 20&#8209;F, 11&#8209;K or Form N&#8209;SAR, or
		portion thereof will be filed on or before  </td>
	</tr>
	<tr>
		<td width="47" valign="top">
		 <p style="margin-top: 0; margin-bottom: 0"><font face="Wingdings">x</font> </td>
		<td width="50" valign="top">&nbsp;</td>
		<td>
		<p style="margin-top: 0; margin-bottom: 0">the 15th calendar day following the prescribed due date; or
the subject quarterly report or transition report on Form&nbsp;10&#8209;Q, 10&#8209;QSB or
portion thereof will be filed on or before the fifth calendar day following the
prescribed due date; and</td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td width="50" valign="top">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td width="50" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">(c)</td>
		<td>
		<p style="margin-top: 0; margin-bottom: 0">The accountant's statement or other exhibit
		required by Rule&nbsp;12b-25(c) has been attached if applicable. </td>
	</tr>
</table>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p align="center" style="margin-top: 0; margin-bottom: 0"><b> PART III </b></p>
<p align="center" style="margin-top: 0; margin-bottom: 0"><b>NARRATIVE</b></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
State below in reasonable detail the reasons why Form&nbsp;10&#8209;K, 10&#8209;KSB, 11&#8209;K, 20&#8209;F,
10&#8209;Q, 10&#8209;QSB, N&#8209;SAR or the transition report portion thereof could not be filed
within the prescribed time period: </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" align="justify" style="margin-top: 0; margin-bottom: 0"><b> The Company requires
additional time to finalize its 2007 Annual Report on Form 11-K for the Bowater
Incorporated Retirement Savings Plan (the ''Plan'').&nbsp; The preparation of the financial
statements and related disclosures of the Plan have been delayed due to the
additional financial reporting work required in connection with two
contemporaneous exchange offer registration statements to be filed by an
affiliated entity pursuant to registration rights agreements, among other
things. &nbsp;The Company is working to complete its Annual Report on Form 11-K as
expeditiously as possible and expects to file the Form 11-K within the time
allowed by the extension. </b></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b> &nbsp; </b></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: center; margin-top:0; margin-bottom:0"> &nbsp;<font size="1">12b25-2</font> </p>
<hr>
<p style="margin-top: 0; margin-bottom: 0">
<br clear="all" style="page-break-before: always">
&nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p align="center" style="margin-top: 0; margin-bottom: 0"><b>PART IV</b></p>
<p align="center" style="margin-top: 0; margin-bottom: 0"><b>OTHER INFORMATION</b></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Name and telephone number of person to contact in regard to this
notification </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table4">
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td width="50" valign="top">&nbsp;</td>
		<td width="179" style="border-bottom: 1px solid #000000">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> Anthony L.
		Marano</td>
		<td width="135" style="border-bottom: 1px solid #000000">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> (864) </td>
		<td width="147" style="border-bottom: 1px solid #000000">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> 282-9296</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td width="50" valign="top">&nbsp;</td>
		<td width="179" style="border-top-style: none; border-top-width: medium">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> (Name)&nbsp; </td>
		<td width="135" style="border-top-style: none; border-top-width: medium">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> (Area code) </td>
		<td width="147" style="border-top-style: none; border-top-width: medium">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> (Telephone Number) </td>
		<td>&nbsp;</td>
	</tr>
</table>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Have all other periodic reports required under Section&nbsp;13 or 15(d) of
the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed?&nbsp; If the answer is no,
identify report(s). </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" align="right" style="text-align: right; margin-top:0; margin-bottom:0">
 <font face="Wingdings">x</font> Yes&nbsp;&nbsp;
		 <b><font face="Wingdings" size="2">o</font></b>
No </p>
<p class="MsoNormal" style="text-align: justify; text-indent: -108.0pt; margin-left: 108.0pt; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof? </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" align="right" style="text-align: right; margin-top:0; margin-bottom:0">
		 <b><font face="Wingdings" size="2">o</font></b> Yes&nbsp;
  <font face="Wingdings">x</font>
No </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If so, attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made. </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>

<p style="margin-top: 0; margin-bottom: 0">

<br clear="all" style="page-break-before: always">
&nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-align: center; margin-top:0; margin-bottom:0"> &nbsp;<font size="1">12b25-3</font> </p>
<hr>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table5">
	<tr>
		<td width="190" valign="top">&nbsp;</td>
		<td width="618" valign="top">
		<div style="border-bottom: 1px solid #000000">
			<p align="center" style="margin-top: 0; margin-bottom: 0"> Bowater Incorporated </div>
		</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="190" valign="top">&nbsp;</td>
		<td width="618" valign="top">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> (Name of registrant as specified in
		charter) </td>
		<td>&nbsp;</td>
	</tr>
</table>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> Has caused
this notification to be signed on its behalf by the undersigned thereunto duly
authorized: </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> Date: June
30, 2008&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  </p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table6">
	<tr>
		<td width="536" valign="top">&nbsp;</td>
		<td width="52" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">By: </td>
		<td>
		<div style="border-bottom: 1px solid #000000">
			<p style="margin-top: 0; margin-bottom: 0">/s/ Anthony L. Marano</div>
		</td>
	</tr>
	<tr>
		<td width="536" valign="top">&nbsp;</td>
		<td width="52" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">Name:</td>
		<td>
		<p style="margin-top: 0; margin-bottom: 0">Anthony L. Marano</td>
	</tr>
	<tr>
		<td width="536" valign="top">&nbsp;</td>
		<td width="52" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">Title:</td>
		<td>
		<p style="margin-top: 0; margin-bottom: 0">Director, Benefits and
		Payroll, US</td>
	</tr>
</table>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">&nbsp;</p>
<p class="MsoNormal" style="text-align: justify">&nbsp; &nbsp; </p>
<p class="MsoNormal" style="text-align: center"> &nbsp;<font size="1">12b25-4</font> </p>

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