[Cellu Tissue Holdings, Inc. Letterhead]
November 30, 2010
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: John Reynolds
Assistant Director
RE: | Cellu Tissue Holdings, Inc. Preliminary Proxy Statement on Schedule 14A Filed October 19, 2010, as revised on November 19, 2010 File No. 001-34606 |
Dear Mr. Reynolds:
Reference is made to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) with regard to the above-captioned Preliminary Proxy Statement filed by Cellu Tissue Holdings, Inc. (the “Company”) on October 19, 2010, as revised on November 19, 2010.
The Company acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Should you have any questions or comments regarding the responses set forth herein, please do not hesitate to contact me at (770) 407-2148.
Sincerely,
/s/ Russell C. Taylor
Russell C. Taylor
President and Chief Executive Officer
cc: | Damon Colbert - U.S. Securities and Exchange Commission David Link - U.S. Securities and Exchange Commission W. Edwin Litton - Cellu Tissue Holdings, Inc. Alan J. Prince - King & Spalding LLP Anne M. Cox - King & Spalding LLP |