Exhibit 21

Subsidiaries
of the registrant are as follows:

|                      |                                                | State or Other
Jurisdiction of
Incorporation or
Organization
|--------------------- | ---------------------------------------------- | ------------------------------------------------------------
|                      |                                                |                                                             
|Boise Cascade, L.L.C. |                                                | Delaware                                                    
|                      | Boise Cascade Finance Corporation              |                                                             
|                      | Birch Creek Investments, L.L.C.                |                                                             
|                      | Boise Building Solutions Manufacturing, L.L.C. |                                                             
|                      |                                                | Boise Building Solutions Manufacturing Holdings Corp.       
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      | Boise Building Solutions Distribution, L.L.C.  |                                                             
|                      | Boise Packaging & Newsprint, L.L.C.            |                                                             
|                      | Boise White Paper, L.L.C.                      |                                                             
|                      |                                                | Boise White Paper Sales Corp.                               
|                      |                                                | Boise White Paper Holdings Corp.                            
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      |                                                | Bemis Corporation                                           
|                      |                                                |                                                             
|                      |                                                |                                                             
|                      | Boise Cascade Transportation Holdings Corp.    |                                                             
|                      |                                                | B.C.T. Inc.                                                 

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