Clearwater Paper (CLW) 10-K 2012 FY Annual report

Exhibit 21

Clearwater Paper Corporation

Subsidiaries

Entity	Jurisdiction of Incorporation or formation	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
Clearwater Paper – Wiggins, LLC	Delaware	None
Menominee Acquisition Corporation	Delaware	Clearwater Paper – Menominee
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
Clearwater Fiber, LLC	Delaware	None