Exhibit 99.4
![LOGO](https://capedge.com/proxy/8-K/0001193125-10-211467/g100067g54i40.jpg)
1855 Lockeway Drive, Suite 501• Alpharetta, GA 30004 • 678-393-2651 • Fax 678-393-2657
September 16, 2010
Cellu Tissue Holdings, Inc. – customer talking points – converted and hard roll products
| • | | MERGER:We are confident the acquisition of Cellu Tissue Holdings, Inc. by Clearwater Paper Corporation will enable the combined companies to better serve your needs. |
| 1. | Collectively, the companies provideenhanced national manufacturing capabilitiesand avertically integrated supplier withhigh quality tissue products andexceptional service. |
| 2. | Primary goal is toenhance our ability to serve your specific needs so that we will always be your first choice for private label tissue products. |
| 3. | Cellu Tissue Holdings, Inc. and Clearwater Paper Corporation are working together to close the transaction quickly and expect it to close, subject to customary closing conditions, in the last calendar quarter of 2010. |
| • | | RELATIONSHIP:We believeyour relationship with us has reason to grow and prosper over the long term. |
| 1. | We do not expect significant changes to our daily operations, or to the way in which we do business with you. |
| 2. | We value you as a customer and look forward to continuing and growing our partnership in the future. |
| 3. | Thank you for your business. |
| • | | CLEARWATER PAPER CORPORATION: Clearwater Paper Corporation is apremier supplier of private label tissue to major retail grocery chains andoperates multiple tissue converting facilities, tissue mills and pulp and paperboard operations throughout the country. |
| 1. | Clearwater Paper Corporation manufactures 218,000 tons of quality consumer tissue annually. |
| 2. | Like Cellu Tissue Holdings, Inc., Clearwater Paper Corporation offers a host of products using Forest Stewardship Council (FSC) chain of custody standards. |
Additional Information and Where to Find it
In connection with the proposed merger of Cellu Tissue Holdings, Inc. (the “Merger”) with and into Sand Dollar Acquisition Corporation, a wholly owed subsidiary of Clearwater Paper Corporation, and required shareholder approval, Cellu Tissue Holdings, Inc. will file a proxy statement with the U.S. Securities and Exchange Commission (the “SEC”). INVESTORS AND SECURITY HOLDERS ARE ADVISED TO READ THE PROXY STATEMENT AND OTHER RELEVANT MATERIALS WHEN THEY BECOME AVAILABLE BECAUSE THEY WILL CONTAIN IMPORTANT INFORMATION ABOUT CELLU TISSUE HOLDINGS, INC. AND THE MERGER. Investors and security holders may obtain free copies of these documents (when they are available) and other documents filed with the SEC at the SEC’s web site atwww.sec.gov. In addition, the documents filed by Cellu Tissue Holdings, Inc. with the SEC may be obtained free of charge by contacting Cellu Tissue Holdings, Inc. at Cellu Tissue Holdings, Inc., Attn: Investor Relations, 1855 Lockeway Dr. Ste 501, Alpharetta, GA 30004. Our filings with the SEC are also available on our website atwww.cellutissue.com.
Participants in the Solicitation
Cellu Tissue Holdings, Inc. and its officers and directors may be deemed to be participants in the solicitation of proxies from Cellu Tissue Holdings, Inc.’s shareholders with respect to the Merger. Information about Cellu Tissue Holdings, Inc.’s officers and directors and their ownership of Cellu Tissue Holdings, Inc.’s common shares is set forth in the proxy statement for Cellu Tissue Holdings, Inc.’s 2010 Annual Meeting of Shareholders, which was filed with the SEC on June 25, 2010. Investors and security holders may obtain more detailed information regarding the direct and indirect interests of Cellu Tissue Holdings, Inc. and its respective officers and directors in the Merger by reading the preliminary and definitive proxy statements regarding the Merger, which will be filed with the SEC.