Melt butter in small nonstick skillet and cook spinach 2 minutes or until wilted. Beat eggs with 2 tablespoons water and salt and pepper to taste. Pour egg mixture into skillet and cook about 8 minutes, lifting edges to let uncooked egg run under omelet.
When omelet is almost set, arrange mozzarella over egg mixture. Fold omelet over, cover and cook 3 to 4 minutes or until egg mixture is cooked through.
Plate omelet, top with tomato mixture and shredded Parmesan.