BOWATER INC
SC 13G/A, 2000-02-14
PAPER MILLS
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SCHEDULE 13G
Amendment No. 3
Bowater Incorporated

Common Stock $1.00 par value
Cusip #  102-183-100
Item 1:  Reporting Person Tiger Management L.L.C.
Item 4:  Delaware
Item 5:  -0-
Item 6:  1,668,800
Item 7:  -0-

Item 8:  1,668,800
Item 9:  1,668,800
Item 11: 3.2%
Item 12: IA

Cusip #  102-183-100
Item 1:  Reporting Person Tiger Performance L.L.C.
Item 4:  Delaware
Item 5:  -0-
Item 6:  1,677,600
Item 7:  -0-
Item 8:  1,677,600
Item 9:  1,677,600
Item 11: 3.3%
Item 12: IA

Cusip # 102-183-10-0
Item 1:  Reporting Person Julian H. Robertson, Jr.
Item 4:  U.S.
Item 5:  27,000
Item 6:  3,373,400
Item 7:  27,000
Item 8:  3,373,400
Item 9:  3,373,400
Item 11: 6.5%
Item 12: IN

Item 1(a).
Bowater Incorporated
Item 1(b). 55 East Camperdown Way,
P.O. Box 1028, Greenville, S.C.
29602
Item 2(a). This statement is filed
on behalf of Tiger Management L.L.C.
("TMLLC") and Tiger Performance L.L.C.
("TPLLC"). Julian H. Robertson, Jr. is
the ultimate controlling person of TMLLC
and TPLLC.
Item 2(b). The address of each reporting
person is 101 Park Avenue, New York, NY
10178

Item 2(c). Incorporated by reference to
item (4) of the cover page pertaining to
each reporting person.

Item 2(d). Common Stock $1.00 par value

Item 2(e).  Cusip # 102-183-100

Item 3. TMLLC and TPLLC are investment
advisers registered under Section 203 of
the Investment Advisers Act of 1940.

Item 4. Ownership is incorporated by
reference to items (5)-(9) and (11) of
the cover page pertaining to each
reporting person.

Item 5.  Not applicable

Item 6.  Not applicable

Item 7.  Not applicable

Item 8.  Not applicable

Item 9.  Not applicable

Item 10.  By signing below, I
certify that, to the best of
my knowledge and belief,
the securities referred to above
were acquired in the ordinary course
of business and were not
acquired for the purpose of and
do not have the effect of changing
or influencing the control
of the issuer of such securities
and were not acquired in connection
with or as a participant
in any transaction having such
purpose or effect. After reasonable
inquiry and to the best of my
knowledge and belief, I certify
that the information set forth
in this statement is true,
complete and correct.

February 14, 2000

TIGER
MANAGEMENT L.L.C.
/s/ Nolan Altman,
Chief Financial Officer

TIGER PERFORMANCE L.L.C.
/s/ Nolan Altman,
Chief Financial Officer

JULIAN H. ROBERTSON, JR.
By: /s/ Nolan Altman
Under Power of Attorney dated 1/11/00, Attached Exhibit

AGREEMENT
The undersigned agree that this
Amendment No. 3 to Schedule 13G
dated February 14, 2000 relating
to shares of common stock of Bowater
Incorporated shall be filed on behalf
of each of the undersigned.

TIGER MANAGEMENT L.L.C.
/s/ Nolan Altman,
Chief Financial Officer

TIGER PERFORMANCE L.L.C.
/s/ Nolan Altman,
Chief Financial Officer

JULIAN H. ROBERTSON, JR.
By: /s/ Nolan Altman
Under Power of Attorney dated 1/11/00, Attached Exhibit



Exhibit 1
POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS, that the
person whose signature appears below
revokes all prior Power of Attorney and
constitutes and appoints
Nolan T. Altman, William R. Goodell, and
Steven C. Olson and each of them, to act
severally as attorneys-in-fact and agents
for the undersigned solely for the
purpose of (i) executing reports required
under Sections 13 and 16 of the
Securities and Exchange Commission Act of
1934, and filing the same, with exhibits
thereto, and other documents in
connection therewith, with the Securities
and Exchange Commission, (ii) making
similar filings, disclosing interests in
relevant companies in Non-U.S.
jurisdictions or directly to such
companies as required by law, thereby
ratifying and confirming all that said
attorney-in-fact may do or cause to be
done by virture hereof.


	Signed: /s/ Julian H. Robertson, Jr.


State of New York
County of New York ss:

On this ________ day of ____________,
2000, before me came Julian H. Robertson,
Jr. to me known to be the individual who
executed the foregoing instrument, and
acknowledged that the executed same.




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