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Re: GreenTea post# 11175

Tuesday, 12/22/2009 6:26:14 PM

Tuesday, December 22, 2009 6:26:14 PM

Post# of 24889
GreenTea, here some of what the S-8 saids...

REMOVAL OF SECURITIES FROM REGISTRATION

This Post-Effective Amendment No. 1 to Form S-8 relates to the Registration Statement on Form S-8 (Registration No. 333-146982) of AbitibiBowater Inc. (the “Company”). The Registration Statement registered 9,200,000 shares of common stock, par value $0.01 per share, of the Company (the “Shares”), which were to be offered and sold pursuant to the Bowater Incorporated Retirement Savings Plan and later renamed the AbitibiBowater Inc. Retirement Savings Plan, as amended (the “Plan”), and an indeterminate amount of plan interests, in addition to other securities offered under other plans. Effective August 13, 2009, participants in the Plan were no longer permitted to direct the investment of their deferrals into a stock fund comprised of the Shares and all such Shares previously held in such stock fund were subsequently liquidated. As a result, the offering has terminated.

In accordance with an undertaking made by the Company in the Registration Statement to remove by means of a post-effective amendment any securities that remain unsold at the termination of the offering, this Post-Effective Amendment is being filed to remove from registration the Shares and plan interests not heretofore sold pursuant to the Registration Statement. The Registration Statement is hereby amended, as appropriate, to reflect the deregistration of such Shares and plan interests. The Registration Statement remains in effect for the other plans and securities registered therein.


SIGNATURES

Pursuant to the requirements of the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Atlanta, Georgia, United States, on December 17, 2009.

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