-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000906344-10-000392.txt : 20101228
<SEC-HEADER>0000906344-10-000392.hdr.sgml : 20101228
<ACCEPTANCE-DATETIME>20101228172215
ACCESSION NUMBER:		0000906344-10-000392
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20101220
FILED AS OF DATE:		20101228
DATE AS OF CHANGE:		20101228

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			JOHNSTON JAMES MICHAEL
		CENTRAL INDEX KEY:			0001327721

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33776
		FILM NUMBER:		101276422

	MAIL ADDRESS:	
		STREET 1:		1301 FIRST AVENUE, SUITE 201
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KLEIN BRIAN KATZ
		CENTRAL INDEX KEY:			0001327722

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33776
		FILM NUMBER:		101276421

	MAIL ADDRESS:	
		STREET 1:		1301 FIRST AVENUE, SUITE 201
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101

ISSUER:		

	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

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			STEELHEAD PARTNERS LLC
		CENTRAL INDEX KEY:			0001133521
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33776
		FILM NUMBER:		101276423

	BUSINESS ADDRESS:	
		STREET 1:		1301 FIRST AVENUE
		STREET 2:		STE 201
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101
		BUSINESS PHONE:		2066892450

	MAIL ADDRESS:	
		STREET 1:		1301 FIRST AVENUE
		STREET 2:		STE 201
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98101
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2010-12-20</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001393066</issuerCik>
        <issuerName>AbitibiBowater Inc.</issuerName>
        <issuerTradingSymbol>ABH</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001133521</rptOwnerCik>
            <rptOwnerName>STEELHEAD PARTNERS LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>333 108TH AVE. NE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BELLEVUE</rptOwnerCity>
            <rptOwnerState>WA</rptOwnerState>
            <rptOwnerZipCode>98004</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See footnotes</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001327721</rptOwnerCik>
            <rptOwnerName>JOHNSTON JAMES MICHAEL</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1301 FIRST AVENUE, SUITE 201</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SEATTLE</rptOwnerCity>
            <rptOwnerState>WA</rptOwnerState>
            <rptOwnerZipCode>98101</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See footnotes</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001327722</rptOwnerCik>
            <rptOwnerName>KLEIN BRIAN KATZ</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1301 FIRST AVENUE, SUITE 201</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SEATTLE</rptOwnerCity>
            <rptOwnerState>WA</rptOwnerState>
            <rptOwnerZipCode>98101</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See footnotes</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>9738289</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The reporting persons are: (i) Steelhead Partners, LLC (&quot;Steelhead&quot;), a registered investment advisor within the meaning of Rule 16a-1(a)(1)(v) under the Securities Exchange Act of 1934; and (ii) each of James Michael Johnston and Brian Katz Klein, Steelhead's member-managers.</footnote>
        <footnote id="F2">The shares of the issuer's common stock reported on this Form 3 are beneficially held by Steelhead Navigator Master, L.P., The J.K. One Fund, L.P. and Steelhead Pathfinder Master, L.P. (collectively the &quot;Funds&quot;).  Steelhead is the general partner and/or investment manager of the Funds.  Each of Steelhead, Mr. Johnston, Mr. Klein and the Funds expressly disclaims beneficial ownership in these securities, except to the extent of their respective pecuniary interests therein.</footnote>
        <footnote id="F3">Although none of the Funds is itself the beneficial owner of more than 10% of the issuer's common stock, Steelhead and the other reporting persons may be deemed to beneficially own the securities owned by the Funds insofar as they may be deemed to have the power to direct the voting or disposition of such securities.  The reporting persons have elected therefore to file this Form 3 voluntarily to report the Funds' holdings on an aggregate basis, notwithstanding the reporting exemption applicable to registered investment advisors under Rule 16a-1(a)(1)(v) and to control persons under Rule 16a-1(a)(1)(vii).  The filing of this Form 3 should not, however, be deemed an admission by any of the reporting persons that such person falls outside the scope of the foregoing exemptions, or that the reporting persons and/or the Funds form a group within the meaning of Rule 16a-1(a)(1).</footnote>
        <footnote id="F4">The shares of the issuer's common stock reported on this Form 3 were issued to the Funds pursuant to the issuer's plans of reorganization (the &quot;Plans&quot;) in connection with its creditor protection proceedings under Chapter 11 of the U.S. Bankruptcy Code and the Companies' Creditors Arrangement Act (Canada). The issuance of these shares are in partial consideration of the claims arising from the Funds' ownership of certain bonds, which have been canceled pursuant to the Plans. The shares of the issuer's common stock being issued to certain creditors pursuant to the Plans were delivered by the issuer to DTC for distribution to the Funds on December 20, 2010.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>Steelhead Partners, LLC; By: J. Michael Johnston, its Member-Manager; /s/ J. Michael Johnston</signatureName>
        <signatureDate>2010-12-28</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>J. Michael Johnston; /s/ J. Michael Johnston</signatureName>
        <signatureDate>2010-12-28</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Brian K. Klein; /s/ Brian K. Klein</signatureName>
        <signatureDate>2010-12-28</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----