January 19, 2010
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: | Cellu Tissue Holdings, Inc. |
Filed on Form S-1 |
Registration No. 333-162543 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between January 7, 2010 and the date hereof, 6,074 copies of the Preliminary Prospectus dated January 7, 2010 were distributed as follows: 4,274 to six prospective underwriters; 1,683 to 1,683 institutional investors; 105 to two prospective dealers; three to one individual and nine to three rating agencies.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 1:00 p.m., Washington, D.C. time, on Thursday, January 21, 2010 or as soon thereafter as practicable.
Very truly yours,
GOLDMAN, SACHS & CO.
J.P. MORGAN SECURITIES INC.
As Representatives of the
Prospective Underwriters
By: | /s/ Goldman, Sachs & Co. | |
(Goldman, Sachs & Co.) |