Attached files
file | filename |
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10-Q - 10-Q - Cellu Tissue Holdings, Inc. | a2194847z10-q.htm |
EX-32.2 - EX-32.2 - Cellu Tissue Holdings, Inc. | a2194847zex-32_2.htm |
EX-32.1 - EX-32.1 - Cellu Tissue Holdings, Inc. | a2194847zex-32_1.htm |
EX-31.1 - EX-31.1 - Cellu Tissue Holdings, Inc. | a2194847zex-31_1.htm |
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CERTIFICATION OF CHIEF FINANCIAL OFFICER
I, David J. Morris, Senior Vice President, Finance and Chief Financial Officer of Cellu Tissue Holdings, Inc., certify that:
- 1.
- I
have reviewed this quarterly report on Form 10-Q of Cellu Tissue Holdings, Inc. for the period ended August 27, 2009;
- 2.
- Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
- 3.
- Based
on my knowledge, the financial statements, and other financial 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, the periods presented in this report;
- 4.
- The
registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange
Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-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;
- (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 reporting 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
- 5.
- The
registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant's board of directors:
- (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
- (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: October 9, 2009
/s/ DAVID J. MORRIS David J. Morris Senior Vice President, Finance and Chief Financial Officer |
CERTIFICATION OF CHIEF FINANCIAL OFFICER