<SUBMISSION>
<ACCESSION-NUMBER>0000743368-09-000003
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20090331
<ITEMS>8.01
<FILING-DATE>20090409
<DATE-OF-FILING-DATE-CHANGE>20090409
<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>09742561
</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 31, 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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			<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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			<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">
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			<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>
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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 AbitibiBowater Inc. (&quot;AbitibiBowater&quot;) on March 27, 2009,
		on March 23, 2009, AbitibiBowater, Bowater Incorporated (&quot;Bowater&quot;),
		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 certain scheduled reductions of (i)
		the outstanding overadvance permitted by each Credit Agreement, (ii) the
		maximum amount of foreign accounts receivable included in the borrowing
		base of each Credit Agreement, and (iii) the aggregate lender commitment
		amount under each Credit Agreement.&nbsp; Pursuant to the March 23 letter
		agreement, the date of certain of such reductions was extended to a date
		that was to be no later than April 3, 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">The same parties entered into
		additional letter agreements on each of March 31, 2009 and April 6,
		2009, modifying the Credit Agreements to, among other things, (i)
		further extend the Reversion Date to April 6, 2009 and then to April 14,
		2009, (ii) extend the date of certain reductions of the outstanding
		overadvance permitted by each Credit Agreement, scheduled for February
		28, 2009 and March 31, 2009, to the Reversion Date, (iii) extend the
		required delivery date for certain audited financial statements and the
		corresponding accountant's certificate for the fiscal year ended
		December 31, 2008 to the Reversion Date, and (iv) exclude from the
		borrowing base certain foreign accounts receivable.</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">Pursuant to the March 31, 2009 letter agreement,
		Bowater agreed to pay a&nbsp;consent fee to each consenting&nbsp;lender&nbsp;(other
		than those lenders that&nbsp;consented to the March 23, 2009 letter
		agreement) in&nbsp;an amount equal to 50 basis points times such lender's
		commitment under each Credit Agreement.&nbsp; Pursuant to the&nbsp;April 6,
		2009&nbsp;letter agreement, Bowater agreed to pay a consent fee to each
		consenting lender in an amount equal to 25 basis points times such
		lender's commitment under each Credit Agreement.</font></td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="9%">&nbsp;</td>
		<td><font size="2">Except as modified by the letter agreements, 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: April 9, 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>
