<SUBMISSION>
<ACCESSION-NUMBER>0000743368-08-000026
<TYPE>NT 10-Q
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20080630
<FILING-DATE>20080815
<DATE-OF-FILING-DATE-CHANGE>20080815
<EFFECTIVENESS-DATE>20080815
<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 10-Q
<ACT>34
<FILE-NUMBER>001-08712
<FILM-NUMBER>081023514
</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 10-Q
<SEQUENCE>1
<FILENAME>form12b25.htm
<DESCRIPTION>NOTIFICATION OF LATE FILING
<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="MsoPlainText" style="margin-top: 0; margin-bottom: 0"><i>
 (Check One) </i> :&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<b><font face="Wingdings" size="2">o</font></b>
Form 10-K&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>
Form 20-F&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>
Form 11-K&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  <font face="Wingdings">x</font>
Form 10-Q </p>
<p class="MsoPlainText" style="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;<b><font face="Wingdings" size="2">o</font></b>
Form 10-D&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>
Form N-SAR&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>
N-CSR </p>
<p class="MsoPlainText" style="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;  </p>
<p class="MsoPlainText" style="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;
  For
Period Ended:&nbsp; <u>June 30, 2008</u> </p>
<p class="MsoPlainText" style="margin-top: 0; margin-bottom: 0">
 &nbsp; </p>
<p class="MsoPlainText" style="text-indent: 36.0pt; 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;  <b><font face="Wingdings" size="2">o</font></b> &nbsp;&nbsp;&nbsp;
Transition Report on Form 10-K </p>
<p class="MsoPlainText" style="text-indent: 36.0pt; 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;
 		 <b><font face="Wingdings" size="2">o</font></b> &nbsp;&nbsp;&nbsp;
Transition Report on Form 20-F </p>
<p class="MsoPlainText" style="text-indent: 36.0pt; 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;
 		 <b><font face="Wingdings" size="2">o</font></b> &nbsp;&nbsp;&nbsp;
Transition Report on Form 11-K </p>
<p class="MsoPlainText" style="text-indent: 36.0pt; 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;
 		 <b><font face="Wingdings" size="2">o</font></b> &nbsp;&nbsp;&nbsp;
Transition Report on Form 10-Q </p>
<p class="MsoPlainText" style="text-indent: 36.0pt; 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;
 		 <b><font face="Wingdings" size="2">o</font></b> &nbsp;&nbsp;&nbsp;
Transition Report on Form N-SAR </p>
<p class="MsoPlainText" style="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;For the Transition Period Ended:&nbsp; <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;
</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; </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;
</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table7">
	<tr>
		<td style="border-style: solid; border-width: 1px">
		<p align="center" style="margin-top: 0; margin-bottom: 0"><i>

		Read Instruction (on back page) Before Preparing Form.&nbsp; Please Print or
		Type. </i></p>
		<p align="center" style="margin-top: 0; margin-bottom: 0"><b>Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein. </b></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;&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" align="center" style="text-align: left; margin-top:0; margin-bottom:0"><b>
 PART I -
 REGISTRANT INFORMATION </b></p>
<p class="MsoNormal" align="center" style="text-align: left; 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="table8">
	<tr>
		<td style="border-bottom: 1px solid #000000">Bowater Incorporated</td>
	</tr>
	<tr>
		<td>Full name of registrant:</td>
	</tr>
	<tr>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td style="border-bottom: 1px solid #000000">&nbsp;</td>
	</tr>
	<tr>
		<td>Former name if applicable: </td>
	</tr>
	<tr>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td style="border-bottom: 1px solid #000000">1155 Metcalfe Street, Suite
		800</td>
	</tr>
	<tr>
		<td>Address of principal executive office (<i>Street and
		number</i>): </td>
	</tr>
	<tr>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td style="border-bottom: 1px solid #000000">Montreal, Quebec&nbsp; H3B
		5H2</td>
	</tr>
	<tr>
		<td>City, State and Zip Code: </td>
	</tr>
</table>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> &nbsp;</p>

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

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

<b>
 PART II -
 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">
 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" rowspan="2">
		 <p style="margin-top: 0; margin-bottom: 0"><font face="Wingdings">x</font> </td>
		<td width="50" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">(b)</td>
		<td rowspan="2">
		<p style="margin-top: 0; margin-bottom: 0">The subject annual report, semi-annual report,
		transition report on Form&nbsp;10-K, Form 20&#8209;F, Form 11&#8209;K, Form N&#8209;SAR
		or Form N-CSR, or
		portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or
the subject quarterly report or transition report on Form&nbsp;10&#8209;Q or subject
		distribution report on Form 10-D, or
portion thereof, will be filed on or before the fifth calendar day following the
prescribed due date; and</td>
	</tr>
	<tr>
		<td width="50" valign="top">&nbsp;</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: 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 align="left" style="margin-top: 0; margin-bottom: 0"><b> PART III - 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"> State below in reasonable detail why Form&nbsp;10&#8209;K, 20&#8209;F,
11-K, 10&#8209;Q, 10&#8209;D, N&#8209;SAR, N-CSR, or the transition report or portion thereof, could not be filed
within the prescribed time period. (Attach extra Sheets if Needed)</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">
 The Company requires additional time to finalize its financial statements and
	related disclosures as a result of a spin-off of its wholly-owned subsidiary
	Bowater Newsprint South LLC on May 15, 2008 to its parent, AbitibiBowater
	Inc.&nbsp; Due to the additional accounting complexity the spin-off has
	created in the preparation of its quarterly financial
	statements, the Company was unable, without unreasonable effort or expense,
	to file its Quarterly Report on Form 10-Q for the quarter ended June 30,
	2008 by 5:30 PM, Eastern Time, on August 14, 2008, which was the due date
	for such report.&nbsp; The Company is working to complete its Quarterly
	Report on Form 10-Q as expeditiously as possible and expects to file the
	Form 10-Q within the time allowed by the extension.</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b> &nbsp; </b></p>
<p align="left" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<p align="left" style="margin-top: 0; margin-bottom: 0"><b>PART IV - 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; </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">(1)</td>
		<td valign="top" colspan="5">Name and telephone number of person to contact in regard to this
notification </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">
		&nbsp;</td>
		<td width="135" style="border-top-style: none; border-top-width: medium">
		&nbsp;</td>
		<td width="147" style="border-top-style: none; border-top-width: medium">
		&nbsp;</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-bottom: 1px solid #000000">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> Joseph B.
		Johnson</td>
		<td width="135" style="border-bottom: 1px solid #000000">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> (514) </td>
		<td width="147" style="border-bottom: 1px solid #000000">
		<p align="center" style="margin-top: 0; margin-bottom: 0">875-2160</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>
	<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">
		&nbsp;</td>
		<td width="135" style="border-top-style: none; border-top-width: medium">
		&nbsp;</td>
		<td width="147" style="border-top-style: none; border-top-width: medium">
		&nbsp;</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">
		&nbsp;</td>
		<td width="135" style="border-top-style: none; border-top-width: medium">
		&nbsp;</td>
		<td width="147" style="border-top-style: none; border-top-width: medium">
		&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">(2)</td>
		<td valign="top" colspan="5">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). </td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td valign="top" colspan="5">&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td valign="top" colspan="5">
		<p align="right">
 <font face="Wingdings">x</font> Yes&nbsp;&nbsp;
		 <b><font face="Wingdings" size="2">o</font></b>
No</td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td valign="top" colspan="5">&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">(3)</td>
		<td valign="top" colspan="5">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? </td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td valign="top" colspan="5">&nbsp;</td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td valign="top" colspan="5">
		<p align="right">
 <font face="Wingdings">x</font> Yes&nbsp;
		 <b><font face="Wingdings" size="2">o</font></b>
No</td>
	</tr>
	<tr>
		<td width="47" valign="top">&nbsp;</td>
		<td valign="top" colspan="5">&nbsp;</td>
	</tr>
	<tr>
		<td valign="top" colspan="6">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. </td>
	</tr>
	<tr>
		<td valign="top" colspan="6">&nbsp;</td>
	</tr>
	<tr>
		<td valign="top" colspan="6">&nbsp;</td>
	</tr>
	<tr>
		<td valign="top" colspan="6">
		<p align="justify">
		 For the six months ended June 30, 2008, the Company is expected to
			report a net loss of approximately $200 million compared to $98.0 million for
			the six months ended June 30, 2007.</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;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table5">
	<tr>
		<td valign="top">
		<div style="border-bottom: 1px solid #000000">
			<p align="center" style="margin-top: 0; margin-bottom: 0"> Bowater Incorporated </div>
		</td>
	</tr>
	<tr>
		<td valign="top">
		<p align="center" style="margin-top: 0; margin-bottom: 0"> (Name of registrant as specified in
		charter) </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:
August 15, 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>
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		<p style="margin-top: 0; margin-bottom: 0">By: </td>
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			<p style="margin-top: 0; margin-bottom: 0">/s/ Joseph B. Johnson</div>
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		<td width="383" valign="top">&nbsp;</td>
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		<p style="margin-top: 0; margin-bottom: 0">Name:</td>
		<td>
		<p style="margin-top: 0; margin-bottom: 0">Joseph B. Johnson</td>
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		<td width="383" valign="top">&nbsp;</td>
		<td width="52" valign="top">
		<p style="margin-top: 0; margin-bottom: 0">Title:</td>
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		<p style="margin-top: 0; margin-bottom: 0">Vice President and Controller</td>
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<p class="MsoNormal" style="text-align: justify">&nbsp; &nbsp; </p>
<p class="MsoNormal" style="text-align: center; margin-top:0; margin-bottom:0"> &nbsp;<font size="1">12b25-2</font> </p>
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