-----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,
 OWF2tlLoFLHfMvxXr42q1+8k3t4ucXtzrknac03FP1DlFjAYCNZYRJ+KZRadADFj
 szFtR8o0CZxbZyGaojf9FA==

<SEC-DOCUMENT>0000000000-07-036775.txt : 20070815
<SEC-HEADER>0000000000-07-036775.hdr.sgml : 20070815
<ACCEPTANCE-DATETIME>20070730073523
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-036775
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070730

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AbitibiBowater Inc.
		CENTRAL INDEX KEY:			0001393066
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPER MILLS [2621]
		IRS NUMBER:				980526415
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1155 METCALF STREET, SUITE 800
		CITY:			MONTREAL
		STATE:			A8
		ZIP:			H3B 5H2
		BUSINESS PHONE:		514-875-2160

	MAIL ADDRESS:	
		STREET 1:		1155 METCALF STREET, SUITE 800
		CITY:			MONTREAL
		STATE:			A8
		ZIP:			H3B 5H2
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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