Exhibit 16
March 13, 2007
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We are currently principal accountants for Domtar Corporation (formerly known as Weyerhaeuser TIA, Inc. and a wholly-owned subsidiary of Weyerhaeuser Company) and, under the date of January 25, 2007, we reported on the balance sheet of Domtar Corporation as of December 31, 2006. In addition, under the date November 14, 2006, except for Note 19, which is as of January 5, 2007, we reported on the combined balance sheets of the Weyerhaeuser Fine Paper Business (a Business Unit of Weyerhaeuser Company, and the predecessor of Domtar Corporation) as of December 25, 2005 and December 26, 2004, and the related combined statements of operations, Business Unit equity, and cash flows for each of the years in the two-year period ended December 25, 2005. On March 7, 2007, we were notified that Domtar Corporation appointed PricewaterhouseCoopers LLC as its principal accountant for the year ending December 31, 2007, and that the auditor-client relationship with KPMG LLP will cease upon completion of the audit of the financial statements of the Weyerhaeuser Fine Paper Business (a Business Unit of Weyerhaeuser Company) as of and for the year ended December 31, 2006, and the issuance of our report thereon. We have read Domtar Corporation’s statements included under Item 4.01(a) of its Form 8-K dated March 13, 2007, and we agree with such statements, except that we are not in a position to agree or disagree with Domtar Corporation’s statement that the change was approved by the audit committee of the Board of Directors.
Very truly yours,
/s/ KPMG LLP
