Cellu Tissue (NYSE:CLU): Tissue Take Over +49%

Cellu Tissue (NYSE:CLU), a North American producerThe merger is subject to certain customary
of tissue products, today announced that it hasconditions, including the receipt of regulatory
entered into a definitive merger agreement withapprovals and is expected to be completed in the
Clearwater Paper Corporation ("Clearwater") pursuantfourth quarter of calendar 2010.
to which Clearwater would acquire all of theWeston Presidio V, L.P., which acquired the Company
outstanding common stock of the Company in anin 2006, is the Company's largest shareholder and is
all-cash transaction which values the Company atalso represented on the Company's Board of
approximately $502 million, including approximatelyDirectors. It and Russell C. Taylor, the Company's
$255 million of debt. Under the terms of thePresident and Chief Executive Officer, have agreed
agreement, the Company's stockholders will receiveto vote shares owned by them representing, in the
$12.00 per share in cash for each share of commonaggregate, approximately 56% of the Company's
stock they own, representing a premium, based onoutstanding shares, in favor of the transaction.
the closing price on September 15, 2010, ofIn connection with the transaction, the Company or
approximately 52.6% over the 30 day averageClearwater intends to tender for or defease the
closing trading price and 48.2% over the 90 dayCompany's outstanding 11.5% Senior Notes due
average closing trading price.2014.  Mr. Taylor commented on the transaction
The agreement has been unanimously approved bystating, "The Company's Board of Directors has
the Company's Board of Directors. The transactionconcluded a lengthy evaluation of this transaction and
was recommended to the Company's Board ofhas determined that the transaction will provide
Directors by a Transaction Committee established tomeaningful value to, and is in the best interests of,
evaluate the transaction.  The closing of the mergerour stockholders.
is not conditioned on Clearwater obtaining financing.