EXHIBIT 10.4

55 East Camperdown Way
Post Office Box 1028
Greenville, SC 29602-1028
Phone: 864/282-9483
Fax: 864/282-9594

JIM T. WRIGHT
Executive Vice President — Human Resources

Corrected

October 15, 2007

Mr. William G. Harvey
1 Rugosa Way
Greer, SC 29650

Re: Bonus Award

Dear Bill:

In recognition of your hard work in anticipation of the closing of the merger with Abitibi-Consolidated Inc., I am pleased to award you a bonus in the amount of $174,000, contingent upon the closing of the merger. The pre-merger activities have been more complex and taken more time than originally anticipated and thus required greater effort on your part.

The bonus amount will be paid to you as soon as practicable after the closing, subject to all applicable withholding obligations.

Again, thank you for your efforts during this stressful time.

Sincerely,

/s/ James T. Wright  

James T. Wright 

Executive Vice President — Human Resources