-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SnnVDifpFxTI7Gf6+gzwA4ut4q6rdn51536qxb3cSPBdDhrfsI3DRucr3hGk/7r1
 xLbOIDaR2D7PSg1knTdPUQ==

<SEC-DOCUMENT>0001193125-10-288508.txt : 20101228
<SEC-HEADER>0001193125-10-288508.hdr.sgml : 20101228
<ACCEPTANCE-DATETIME>20101228100758
ACCESSION NUMBER:		0001193125-10-288508
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101228
DATE AS OF CHANGE:		20101228
EFFECTIVENESS DATE:		20101228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cellu Tissue Holdings, Inc.
		CENTRAL INDEX KEY:			0001295976
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPER MILLS [2621]
		IRS NUMBER:				061346495
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-164554
		FILM NUMBER:		101275111

	BUSINESS ADDRESS:	
		STREET 1:		3442 FRANCIS ROAD
		STREET 2:		SUITE 220
		CITY:			ALPHARETTA
		STATE:			GA
		ZIP:			30004
		BUSINESS PHONE:		(678)393-2651

	MAIL ADDRESS:	
		STREET 1:		3442 FRANCIS ROAD
		STREET 2:		SUITE 220
		CITY:			ALPHARETTA
		STATE:			GA
		ZIP:			30004
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>ds8pos.htm
<DESCRIPTION>POST-EFFECTIVE AMENDMENT NO. 1 TO FORM S-8
</DOCUMENT>
</SUBMISSION>