Mercer International (MERC) S-4 Registration of securities issued in business combination transactions

EXHIBIT 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the Registration Statement (Form S-4) and related Prospectus of Mercer International Regco Inc. and to the incorporation by reference therein of our report dated January 31, 2003, relating to the consolidated statements of operations, comprehensive income, changes in shareholders' equity and cash flows of Mercer International Inc. for the year ended December 31, 2002, which report is included in its Annual Report (Form 10-K) for the year ended December 31, 2004, filed with the Securities and Exchange Commission.

/s/ PETERSON SULLIVAN PLLC

July 15, 2005

Seattle, Washington