-----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,
 BA8Hplge1yFqzCEJOqXYZVbFVMI8quhoUTMvxx2QW4eLRLGJ77WpO2op4GzFb159
 y4Rj06gUW8Dz4xxtJNtLbw==

<SEC-DOCUMENT>0000000000-10-013361.txt : 20100426
<SEC-HEADER>0000000000-10-013361.hdr.sgml : 20100426
<ACCEPTANCE-DATETIME>20100310135820
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-013361
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100310

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
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-09-003734
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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