**Exhibit 31.1**

 

CERTIFICATION OF CHIEF EXECUTIVEOFFICER

 

I, Russell C. Taylor, President and ChiefExecutive Officer of Cellu Tissue Holdings, Inc., certify that:

 

1.               I have reviewed this quarterly report onForm 10-Q of Cellu Tissue Holdings, Inc.  for the period ended May 29, 2008;

 

2.               Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary tomake the statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period covered by thisreport;

 

3.               Based on my knowledge, the financial statements, and otherfinancial information included in this report, fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for, theperiods presented in this report;

 

4.               The registrant’s other certifyingofficer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) and internal control overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f) for the registrant and have:

 
| (a) |   | Designed such disclosure controls and procedures, or caused such  disclosure controls and procedures to be designed under our supervision, to  ensure that material information relating to the registrant, including its  consolidated subsidiaries, is made known to us by others within those  entities, particularly during the period in which this quarterly report is  being prepared; |
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| (b) |   | Designed such internal control over financial reporting, or caused  such internal control over financial reporting to be designed under our  supervision, to provide reasonable assurance regarding the reliability of  financial reporting and the preparation of financial statements for external  purposes in accordance with generally accepted accounting principles;                   |
| (c) |   | Evaluated the effectiveness****of the registrant’s disclosure  controls and procedures and presented in this report our conclusions about  the effectiveness of the disclosure controls and procedures, as of the end of  the period covered by this report based on such evaluation; and                                                                                                |
| (d) |   | Disclosed in this report any  change in the registrant’s internal control over financial reporting  that occurred during the registrant’s most recent fiscal quarter that has  material affected, or is reasonably likely to materially affect, the  registrant’s internal control over financial reporting; and                                                               |

 

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5.               Theregistrant’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theregistrant’s auditors and the audit committee of the registrant’s board ofdirectors:

 
| (a) |   | All significant deficiencies  and material weaknesses in the design or operation of internal  control over financial reporting which are reasonably likely to adversely  affect the registrant’s ability to record, process, summarize, and report  financial information; and |
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| (b) |   | Any fraud**,** whether or not material,  that involves management or other employees who have a significant role in  the registrant’s internal control over financial reporting.                                                                                               |

 

 
| Date:  | July 11, 2008 |                                   |   |
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|   |               | /s/ Russell C. Taylor                  |
|   |               | Russell C. Taylor                      |
|   |               | President and Chief Executive  Officer |

 

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