UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER

SECTION 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION

OF DUTY TO FILE REPORTS UNDER SECTIONS 13 AND 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934.

Commission File Number: 001-08712

Bowater Incorporated

(Exact name of registrant as specified in its charter)

55 East Camperdown Way, P.O. Box 1028, Greenville, South Carolina 29602-1028

(864) 271-7733

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

9.375% Debentures due 2021

(Title of each class of securities covered by this Form)

None.

(Titles of all other classes of securities for which a duty to file reports under section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

 

Rule 12g-4(a)(1)(i)		þ		Rule 12h-3(b)(1)(i)		þ
Rule 12g-4(a)(1)(ii)		¨		Rule 12h-3(b)(1)(ii)		¨
Rule 12g-4(a)(2)(i)		¨		Rule 12h-3(b)(2)(i)		¨
Rule 12g-4(a)(2)(ii)		¨		Rule 12h-3(b)(2)(ii)		¨
				Rule 15d-6		¨

Approximate number of holders of record as of the certification or notice date: 43

Pursuant to the requirements of the Securities Exchange Act of 1934, Bowater Incorporated has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.

 

Date:    October 29, 2007						By:		/s/ William G. Harvey
								Name:   William G. Harvey Title:     Executive Vice President and   Chief Financial Officer