Summary of ABITIBIBOWATER INC.

ITEM 7.01. REGULATION FD DISCLOSURE.
On November 19, 2009, AbitibiBowater Inc. (the "Company") voluntarily provided to certain holders of certain of the Company's indebtedness, unaudited quarterly financial information for (i) Bowater Incorporated and Bowater Newsprint South LLC on a combined basis and (ii) Abitibi-Consolidated Inc. and AbitibiBowater US Holding LLC on a combined basis. Each of these entities is a subsidiary of the Company. The subject financial information is furnished as Exhibits 99.1 and 99.2, respectively, to this report.
The information furnished pursuant to this Item 7.01 and Exhibits 99.1 and 99.2 hereto shall not be deemed to be "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, and shall not be deemed to be incorporated by reference into any registration statement or any other document filed pursuant to the Securities Act of 1933, as amended, or the Exchange Act, except as otherwise expressly stated in such filing. By furnishing the information contained herein, including the exhibits hereto, the Company makes no admission as to the materiality of any such information.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

Exhibit No.    Description

99.1           Unaudited Financial Information of Bowater Incorporated and Bowater
               Newsprint South LLC, on a combined basis, as of and for the three and
               nine months ended September 30, 2009.

99.2           Unaudited Financial Information of Abitibi-Consolidated Inc. and
               AbitibiBowater US Holding LLC, on a combined basis, as of and for the
               three and nine months ended September 30, 2009.