<SUBMISSION>
<ACCESSION-NUMBER>0000743368-09-000002
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20090323
<ITEMS>8.01
<FILING-DATE>20090327
<DATE-OF-FILING-DATE-CHANGE>20090327
<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>8-K
<ACT>34
<FILE-NUMBER>001-08712
<FILM-NUMBER>09710546
</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>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<TEXT>
<html>

<head>
<title>UNITED STATES</title>

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<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom:0">
<b> <font size="4">UNITED STATES  </font>  </b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
 <font size="4">SECURITIES AND EXCHANGE COMMISSION
 </font>
 </b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
 Washington, D.C. 20549</b></p>
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<b>
 &nbsp;</b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom:0">
<b> <font size="5">FORM 8-K </font>  </b></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> CURRENT REPORT  </b></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>
 Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange
Act of 1934  </b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom:0">
<b> Date of Report (Date of earliest event reported):&nbsp; March 23, 2009 </b></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>
 <font size="6">BOWATER INCORPORATED </font> </b></p>
<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
 <font size="1">(Exact name of Registrant as
Specified in Charter) </font> </b></p>
<p class="MsoNormal"> &nbsp; </p>
<div align="center">
	<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width: 100.0%" id="table12">
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			<td width="34%" style="width: 34.0%; padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
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			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
			<td width="32%" style="width: 32.0%; padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
			<td width="1%" valign="bottom" style="width: 1.0%; padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
			<td width="32%" style="width: 32.0%; padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
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			<td valign="top" style="padding: 0cm">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
			 Delaware </b></td>
			<td valign="bottom" style="padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
			<td valign="top" style="padding: 0cm">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
			 001-8712</b></td>
			<td valign="bottom" style="padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
			<td valign="top" style="padding: 0cm">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
			<b>62-0721803</b></td>
		</tr>
		<tr>
			<td valign="top" style="padding: 0cm">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
			 <font size="1">(State or other
			Jurisdiction of </font> </b></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
			<b> <font size="1">Incorporation or
			Organization) </font> </b></td>
			<td valign="bottom" style="padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
			<td valign="top" style="padding: 0cm">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
			 <font size="1">(Commission File Number) </font> </b></td>
			<td valign="bottom" style="padding: 0cm">
			<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> &nbsp; </td>
			<td valign="top" style="padding: 0cm">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
			 <font size="1">(I.R.S. Employer </font> </b></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
			<b> <font size="1">Identification
			Number) </font> </b></td>
		</tr>
	</table>
</div>
<p class="MsoNormal"> &nbsp; </p>
<div align="center">
	<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width: 100.0%" id="table13">
		<tr>
			<td style="width: 33%; padding: 0cm">
			<p class="MsoNormal"> &nbsp; </td>
			<td valign="bottom" style="width: 36%; padding: 0cm">
			<p class="MsoNormal"> &nbsp; </td>
			<td style="width: 31%; padding: 0cm">
			<p class="MsoNormal"> &nbsp; </td>
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			<td style="width: 33%; padding: 0cm">&nbsp;</td>
			<td valign="bottom" style="width: 36%; padding: 0cm">
			<p align="center" style="margin:0 0cm; text-align: center; ">
			<b> <font size="2">Bowater Incorporated </font> </b></p>
			<p align="center" style="margin: 0 0cm"><font size="2"><b>55 East
			Camperdown Way</b></font></p>
			<p align="center" style="margin: 0 0cm"><font size="2"><b>
			Greenville, South Carolina</b></font></td>
			<td style="width: 31%; padding: 0cm" valign="bottom">
			<p align="left" style="margin-top: 0; margin-bottom: 0">
			<font size="2"><b>29602</b></font></td>
		</tr>
		<tr>
			<td style="width: 33%; padding: 0cm">&nbsp;</td>
			<td valign="bottom" style="width: 36%; padding: 0cm">
			<p align="center" style="margin-top: 0; margin-bottom: 0"><b><font size="1">(Address of principal executive
			offices)</font></b></td>
			<td style="width: 31%; padding: 0cm" valign="bottom">
			<p align="left" style="margin-top: 0; margin-bottom: 0"><b> <font size="1">(Zip Code) </font> </b></td>
		</tr>
		<tr>
			<td style="width: 33%; padding: 0cm" height="19">&nbsp;</td>
			<td valign="bottom" style="width: 36%; padding: 0cm" height="19">&nbsp;</td>
			<td style="width: 31%; padding: 0cm" valign="bottom" height="19">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 33%; padding: 0cm">&nbsp;</td>
			<td valign="bottom" style="width: 36%; padding: 0cm">&nbsp;</td>
			<td style="width: 31%; padding: 0cm" valign="bottom">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 33%; padding: 0cm">&nbsp;</td>
			<td valign="bottom" style="width: 36%; padding: 0cm">
			<p align="center" style="margin-top: 0; margin-bottom: 0"><b>
			<font size="2">(864) 271-7733 </font> </b></td>
			<td style="width: 31%; padding: 0cm" valign="bottom">&nbsp;</td>
		</tr>
		<tr>
			<td style="width: 33%; padding: 0cm">&nbsp;</td>
			<td valign="bottom" style="width: 36%; padding: 0cm">
			<p align="center" style="margin-top: 0; margin-bottom: 0">
			<b>
			<font size="1">(Registrant's telephone number, including area code)</font>
			</b> </td>
			<td style="width: 31%; padding: 0cm" valign="bottom">&nbsp;</td>
		</tr>
	</table>
</div>
<p class="MsoNormal"> &nbsp; </p>
<div class="MsoNormal" align="center" style="text-align: center">

	<hr size="1" width="17%" noshade color="black" align="center"> </div>
<p class="MsoNormal" style="margin-top: 4.5pt"> <font size="2">Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (see General Instruction A.2. below): &nbsp; </font>  </p>
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	<tr>
		<td width="4%" valign="top" style="width: 4.0%; padding: 0cm">
		<p class="MsoNormal" align="left" style="margin-top: 0; margin-bottom: 0">
		 <b><font face="Wingdings" size="2">o</font></b></td>
		<td valign="top" style="padding: 0cm">
		<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
		<font size="2">Written communications pursuant
		to Rule 425 under the Securities Act (17 CFR 230.425) </font>  </td>
	</tr>
</table>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">&nbsp;</p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width: 100.0%; border-collapse: collapse" id="table15">
	<tr>
		<td width="4%" valign="top" style="width: 4.0%; padding: 0cm">
		<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
		 <b><font face="Wingdings" size="2">o</font></b></td>
		<td valign="top" style="padding: 0cm">
		<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
		<font size="2">Soliciting material pursuant to
		Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </font>  </td>
	</tr>
</table>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> <font size="2">&nbsp;
</font> </p>
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		<td width="4%" valign="top" style="width: 4.0%; padding: 0cm">
		<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
		 <b><font face="Wingdings" size="2">o</font></b></td>
		<td valign="top" style="padding: 0cm">
		<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
		<font size="2">Pre-commencement communications
		pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
		</font>
		 </td>
	</tr>
</table>
<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"> <font size="2">&nbsp;
</font> </p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width: 100.0%; border-collapse: collapse" id="table17">
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		<td width="4%" valign="top" style="width: 4.0%; padding: 0cm">
		<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
		<font face="Wingdings"><b><font face="Wingdings" size="2">o</font></b></td>
		<td valign="top" style="padding: 0cm">
		<p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
		<font size="2">Pre-commencement communications
		pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
		</font>
		 </td>
	</tr>
</table>
<p class="MsoNormal"> &nbsp; </p>
<hr>
<br clear="all" style="page-break-before: always">
&nbsp; <table border="0" width="100%" cellspacing="0" cellpadding="0" id="table8">
	<tr>
		<td width="9%" valign="top">
		<b>
		<font size="2">Item 8.01. </font>   </b> </td>
		<td>
		<p align="justify"> <b><font size="2">Other Events</font></b></td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td align="justify">
		<p class="MsoNormal"><font size="2">As previously reported on the Form
		8-K filed by Bowater Incorporated (&quot;Bowater&quot;) on March 19, 2009, on
		March 17, 2009, AbitibiBowater Inc. (&quot;AbitibiBowater&quot;), Bowater, Bowater
		Newsprint South LLC (&quot;Newsprint South&quot;), each a wholly-owned subsidiary
		of AbitibiBowater, and certain subsidiaries of Bowater and Newsprint
		South, entered into a letter agreement modifying Bowater's U.S. and
		Canadian credit agreements (as amended, the &quot;Credit Agreements&quot;) to
		extend the dates for (i) a reduction of the outstanding overadvance
		permitted by the Credit Agreements by approximately $15 million and (ii)
		a reduction of the maximum amount of available foreign accounts
		receivable included in the borrowing base of each Credit Agreement by
		$15 million, with each such reduction to occur on the date that is no
		later than March 24, 2009 (the &quot;Reversion Date&quot;).</font></td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td align="justify"> &nbsp;</td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td align="justify"> <font size="2">In addition to the scheduled
		reductions on the Reversion Date, the Credit Agreements currently
		provide for (i) a reduction of the aggregate lender commitment amount
		under the Credit Agreements by approximately $82.6 million, (ii) a
		reduction of the maximum amount of available foreign accounts receivable
		included in the borrowing base of each Credit Agreement by $25 million,
		with each such reduction described in clauses (i) and (ii) of this
		paragraph to occur on March 31, 2009 (the &quot;Conversion Date&quot;), and (iii)
		additional scheduled reductions of the aggregate lender commitment
		amount under the Credit Agreements by approximately $15,000,000 on March
		31, 2009 (the &quot;Additional Scheduled Reductions&quot;).</font></td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td align="justify"> &nbsp;</td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td><font size="2">On March 24, 2009, the same parties entered into
		another letter agreement modifying the Credit Agreements to, among other
		things, (i) further extend the Reversion Date to April 3, 2009, (ii)
		extend the Conversion Date from March 31, 2009 to April 29, 2009, (iii)
		extend the date of the Additional Scheduled Reduction from March 31,
		2009 to the Reversion Date, and (iv) reduce the aggregate lender
		commitment amount under the U.S. Credit Agreement to $370,436,241 and
		the aggregate lender commitment amount under the Canadian Credit
		Agreement to $125,874,933 on the earlier of March 31, 2009 and the
		Reversion Date.&nbsp; All other material terms and conditions of the Credit
		Agreements remain in full force and effect. </font></td>
	</tr>
	</table>
<p class="MsoNormal"> <b><font size="2">&nbsp;&nbsp;&nbsp;&nbsp; </font></b>
 </p>
<p class="MsoNormal" align="center"><b> <font size="1">&nbsp; 2</font></b></p>
<hr>
<p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom: .0001pt">
&nbsp;</p>
<p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom: .0001pt">
&nbsp;</p>
<p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom: .0001pt">
&nbsp;</p>
<p align="center" style="text-align: center; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; margin-bottom: .0001pt">
<b>

Signature  </b></p>
<p class="MsoNormal" style="margin-top: 9.0pt">
<font size="2">Pursuant to the requirements of the Securities Exchange Act of
l934, as amended, the registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized. </font> </p>
<p class="MsoNormal" style="margin-top: 9.0pt">&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table11">
	<tr>
		<td width="47%">&nbsp;</td>
		<td width="53%" colspan="2"><b> <font size="2">
		BOWATER INCORPORATED</font> </b></td>
	</tr>
	<tr>
		<td width="47%">&nbsp;</td>
		<td width="3%">&nbsp;</td>
		<td width="50%">&nbsp;</td>
	</tr>
	<tr>
		<td width="47%">&nbsp;</td>
		<td width="3%">&nbsp;</td>
		<td width="50%">&nbsp;</td>
	</tr>
	<tr>
		<td width="47%">&nbsp;</td>
		<td width="3%"><font size="2">By:</font></td>
		<td width="50%">
		<div style="border-bottom: 2px solid #000000">
			<font size="2">/s/ Jacques P. Vachon</font></div>
		</td>
	</tr>
	<tr>
		<td width="47%"><font size="2">Dated: March 27, 2009</font></td>
		<td width="3%">&nbsp;</td>
		<td width="51%"><font size="2">Name: Jacques P. Vachon</font></td>
	</tr>
	<tr>
		<td width="47%">&nbsp;</td>
		<td width="3%">&nbsp;</td>
		<td width="51%" valign="top">
		<p class="MsoNormal" style="text-indent: -38.45pt; margin-left: 38.45pt">
		<font size="2">Title: Vice-President and Secretary</font></td>
	</tr>
</table>
<p class="MsoNormal" style="margin-top: 9.0pt">&nbsp;</p>
<p class="MsoNormal"> &nbsp; </p>
<p class="MsoNormal" align="center"><font size="1"><b>3</b></font></p>

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</TEXT>
</DOCUMENT>
</SUBMISSION>
