-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WOTCcET2Plb9OmFyIPEHY9YwjxUW0y4WNi+NgEC3Rhb6ZbM8vOwpq9nF/KcTpLyK
 o8TlI+p/0CkioxZywmdAqw==

<SEC-DOCUMENT>0000743368-08-000028.txt : 20090223
<SEC-HEADER>0000743368-08-000028.hdr.sgml : 20090223
<ACCEPTANCE-DATETIME>20081202153042
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000743368-08-000028
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20081202

FILER:

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

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29601
		BUSINESS PHONE:		8642717733

	MAIL ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>logo.gif
</DOCUMENT>
</SUBMISSION>