Replies to post #23951 on AbitibiBowater, Inc. (fka ABWTQ)

[emailjanum]

On July 21, 2008, AbitibiBowater Inc. (the “Company”) filed a registration statement (File No. 333-152431) on Form S-8 (the “Registration
Statement”). The Registration Statement registered a total of 2,000,000 shares of the Company’s common stock, $1.00 par value per share (the “Common
Stock”), to be issued pursuant to the Company’s 2008 Equity Incentive Plan (the “Plan”). This offering has been terminated because the Plan is being
terminated in connection with the Company’s emergence from U.S. Chapter 11 bankruptcy proceedings. Consequently, in accordance with an undertaking
made by the Company in the Registration Statement to remove from registration, by means of a post-effective amendment, any of the securities that remain
unsold at the termination of the offering, the Company hereby removes from registration the securities of the Company that are registered but unsold under
the Registration Statement.
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