| Entity | Jurisdiction of Incorporation or formation | Name Under Which Entity Conducts Business | ||||||||||||
| Clearwater Paper Tissue, LLC | Delaware | None | ||||||||||||
| Clearwater Fiber, LLC | Delaware | None | ||||||||||||
| Manchester Industries Inc. of Virginia | Virginia | None | ||||||||||||
| Clearwater Paper Shelby, LLC | Delaware | None | ||||||||||||
| Clearwater Paper Las Vegas, LLC | Delaware | None | ||||||||||||
| Clearwater Paper Elwood, LLC | Delaware | None | ||||||||||||
| Cellu Tissue Holding, Inc. | Delaware | None | ||||||||||||