Clearwater Paper (CLW) 10-K 2010 FY Annual report

Exhibit 21

Subsidiaries

Entity	Jurisdiction of Incorporation	Name Under Which Entity Conducts Business
Cellu Tissue Holdings, Inc.	Delaware	Clearwater Paper Group
Cellu Tissue Corporation–Natural Dam	Delaware	Clearwater Paper – Natural Dam
Cellu Tissue Corporation–Neenah	Delaware	Clearwater Paper – Neenah
Cellu Tissue LLC	Delaware	Clearwater Paper – East Hartford
Coastal Paper Company	Virginia	Clearwater Paper – Wiggins
Menominee Acquisition Corporation	Delaware	Clearwater Paper – Menominee
Van Paper Company	Mississippi	N/A
Van Timber Company	Mississippi	N/A
Cellu Tissue–Thomaston, LLC	Delaware	Clearwater Paper – Thomaston
Cellu Tissue–Long Island, LLC	Delaware	Clearwater Paper – Long Island
Cellu Tissue Corporation–Oklahoma City	Delaware	Clearwater Paper – Oklahoma City
Interlake Acquisition Corporation Limited	Nova Scotia	Clearwater Paper – St. Catharines
Cellu Tissue CityForest, LLC	Minnesota	Clearwater Paper – Ladysmith