Exhibit 16
November 21, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated November 21, 2008 of Cellu Tissue Holdings, Inc. and are in agreement with the statements contained in the first four paragraphs on page 1 therein. We have no basis to agree or disagree with any other statements of the registrant contained therein.
/s/ Ernst & Young LLP