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<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
<TEXT>
<head>
<title>December 2</title>
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<body>

<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table1" height="28%">
	<tr>
		<td width="547" height="74" valign="top">
		<img border="0" src="logo.gif" width="171" height="22"></td>
		<td valign="top" height="74">
		<p class="MsoNormal" align="right" style="text-align: right; margin-top: 0; margin-bottom: 0">
		<font face="Arial" size="2"><b>BOWATER INCORPORATED</b></font></p>
		<p class="MsoNormal" align="right" style="text-align: right; margin: 0">&nbsp;</p>
		<p class="MsoNormal" align="right" style="text-align: right; margin: 0">
		<font face="Arial" size="2">55 East Camperdown Way</font></p>
		<p class="MsoNormal" align="right" style="text-align: right; margin: 0">
		<font face="Arial" size="2">Post Office Box 1028</font></p>
		<p class="MsoNormal" align="right" style="text-align: right; margin: 0">
		<font face="Arial" size="2">Greenville, SC&nbsp; 29602-1028</font></p>
		<p style="margin-top: 0; margin-bottom: 0" align="right">
		<font face="Arial" size="2">864/271-7733</font></td>
	</tr>
	</table>
<p class="MsoNormal" align="center" style="text-align: center">
 December 2, 2008 </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Mr. John Reynolds </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Assistant Director </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Securities &amp; Exchange Commission </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Division of Corporate Finance </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Mail Stop 3561 </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Washington, D.C. 20549 &nbsp; </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp;</p>
<p class="MsoNormal" style="margin-left: 72.0pt; margin-top:0; margin-bottom:0"> Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Bowater Incorporated </p>
<p class="MsoNormal" style="margin-left: 72.0pt; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Form 10-K for Fiscal Year Ended </p>
<p class="MsoNormal" style="margin-left: 72.0pt; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
December 31, 2007 </p>
<p class="MsoNormal" style="margin-left: 72.0pt; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Filed April 14, 2008 </p>
<p class="MsoNormal" style="margin-left: 72.0pt; margin-top:0; margin-bottom:0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
File No. 001-08712 &nbsp; </p>
<p class="MsoNormal"> Dear Mr. Reynolds: &nbsp; </p>
<p class="MsoNormal"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
We are responding to your letter of November 17, 2008, with respect to the
Commission's comments to the above referenced report filed by Bowater
Incorporated (the "Company") under the Securities Exchange Act of 1934, as
amended.&nbsp; For your convenience, we have restated and responded to each of your
comments below.&nbsp; After you have reviewed this response, please let us know if
you require any additional information. &nbsp;  </p>
<p class="MsoNormal"><i><u> Cover Page&nbsp; </u></i></p>
<p class="MsoNormal" style="text-indent: -36.0pt; margin-left: 36.0pt"><i>
 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; You appear to be a voluntary
filer, and you have indicated in a past filing that you intend to continue to
file reports with the Commission on a voluntary basis.&nbsp; If you are a voluntary
filer, in future filings please check the correct box regarding your status as a
well-known seasoned issuer, and please check the correct box regarding your
status as a voluntary filer.&nbsp; Please see Rule 405 of the Securities Act of 1933
and SEC Release No. 33-8591. &nbsp; </i></p>
<p class="MsoNormal"><b><u> Response:</u></b></p>
<p class="MsoNormal" style="margin-left: 36.0pt"> In response
to the Staff's comment, in future filings we will check the correct box
regarding our status as a well-known seasoned issuer and the correct box
regarding our status as a voluntary filer. </p>
<p class="MsoNormal" style="margin-left: 36.0pt">&nbsp;</p><hr>
<p class="MsoNormal"> &nbsp;</p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Securities &amp; Exchange Commission </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> December 2, 2008 </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> Page 2 </p>
<i><u>

<br clear="all" style="page-break-before: always">
</u>&nbsp; </i><p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><i><u>
 Signatures </u></i></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><i>&nbsp; </i></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><i> 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In
future filings, please comply with General Instruction D(2)(b) of Form 10-K. </i></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><i> &nbsp; </i></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b><u> Response:</u></b></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b>&nbsp; </b></p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In
future filings we will comply with General Instruction D(2)(b) of Form 10-K.&nbsp; </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &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"><i><u>
Exhibits </u></i></p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"><i>&nbsp; </i></p>
<p class="MsoNormal" style="text-align: justify; text-indent: -36.0pt; margin-left: 36.0pt; margin-top:0; margin-bottom:0">
<i> 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note that the identification of the
certifying individual at the beginning of the certifications required by
Exchange Act Rule 13a-14(a) also includes the title of the certifying
individual.&nbsp; In future filings, the identification of the certifying individual
at the beginning of the certifications should be revised so as not to include
the individual's title. </i></p>
<p class="MsoNormal" style="text-align: justify; margin-left: 4.5pt; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"><b><u>
Response</u>: </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">
<b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </b><font size="3">&nbsp;In response to the Staff's comment, in future filings the identification of the certifying individual at the beginning of the certification will be revised so as not to include the individual's title.
</font></p>
<p class="MsoNormal" style="text-align: justify; page-break-after: avoid; margin-top:0; margin-bottom:0"><b><i>
 &nbsp; </i></b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
 ***** <b> &nbsp; </b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"> In preparing
our response to the comments, the Company acknowledges that: </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </p>
<ol style="margin-top: 0cm; margin-bottom: 0cm" start="1" type="1">
	<li class="MsoNormal">
	<p style="margin-top: 0; margin-bottom: 0"> The Company is responsible for the
	adequacy and accuracy of the disclosure in the filings; </li>
	<li class="MsoNormal">
	<p style="margin-top: 0; margin-bottom: 0"> The Staff comments or changes to
	disclosure in response to staff comments do not foreclose the Commission
	from taking action with respect to the filing; and </li>
	<li class="MsoNormal">
	<p style="margin-top: 0; margin-bottom: 0"> The Company may not assert Staff
	comments as a defense in any proceeding initiated by the Commission or any
	person under the federal securities laws of the United States. </li>
</ol>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </p>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
 We hope that the foregoing is fully
responsive to your letter.&nbsp; If there is any additional information you would
like or if you have additional questions, please let us know.&nbsp;  </p>
<p class="MsoNormal" style="text-autospace: none; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-indent: 216.0pt; margin-top:0; margin-bottom:0">
 Sincerely yours, </p>
<p class="MsoNormal" style="text-indent: 216.0pt; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-indent: 216.0pt; margin-top:0; margin-bottom:0">
 &nbsp; </p>
<p class="MsoNormal" style="text-indent: 216.0pt; margin-top:0; margin-bottom:0"><u>
 /s/ Jacques P. Vachon&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-indent: 216.0pt; margin-top:0; margin-bottom:0">
 Jacques P. Vachon </p>
<p class="MsoNormal" style="text-indent: 216.0pt; margin-top:0; margin-bottom:0">
 Vice-President and Secretary</p>

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