**Exhibit31.2**

CERTIFICATION OF CHIEF FINANCIAL OFFICER

I,Dianne M. Scheu, Senior Vice President, Finance and Chief Financial Officer ofCellu Tissue Holdings, Inc., certify that:

1.              I havereviewed this quarterly report on Form 10-Q of Cellu Tissue Holdings, Inc.  for the period ended November 23, 2006;

2.              Based onmy knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary in order to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

3.              Based onmy knowledge, the financial statements,and other financial information included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flows of theregistrant as of, and for, the periods presented in this report;

4.              Theregistrant’s other certifying officer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrant and have:

(a)           Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto the registrant, including its consolidated subsidiaries, is made known to usby others within those entities, particularly during the period in which thisquarterly report is being prepared;

(b)          Evaluatedthe effectiveness****of the registrant’s disclosurecontrols and procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and

(c)           Disclosedin this report any change in theregistrant’s internal control over financial reporting that occurred during theregistrant’s most recent fiscal quarter that has material affected, or isreasonably likely to materially affect, the registrant’s internal control overfinancial reporting; and

5.              The registrant’sother certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the registrant’sauditors and the audit committee of the registrant’s board of directors:

(a)          All significant deficiencies and material weaknesses in the designor operation of internal control over financial reporting which are reasonably likelyto adversely affect the registrant’s ability to record, process, summarize, andreport financial information; and

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(b)         Any fraud**,** whether ornot material, that involves management or other employees who have asignificant role in the registrant’s internal control over financial reporting.
| Date:  | January 8, 2007                                               |   |   |   |
|--------|---------------------------------------------------------------|--------|--------|--------|
|   |                                                          |
|   | /s/ Dianne M.  Scheu                                          |   |
|   | Dianne M. Scheu                                               |
|   | Senior Vice  President, Finance and   Chief Financial Officer |

 

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