Attached files

file filename
EX-32 - FURNISHED STATEMENTS OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER - Clearwater Paper Corpex32q4-17.htm
EX-31 - RULE 13A-14(A)/15D-14(A) CERTIFICATIONS - Clearwater Paper Corpex31q4-17.htm
EX-24 - POWERS OF ATTORNEY - Clearwater Paper Corpex24q4-17.htm
EX-21 - CLEARWATER PAPER CORPORATION SUBSIDIARIES - Clearwater Paper Corpex21q4-17.htm
EX-12 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - Clearwater Paper Corpex1210k-q4x17.htm
EX-10.8(V) - FORM OF STOCK OPTION AGREEMENT, AS AMENDED AND RESTATED - Clearwater Paper Corpex10810k-q4x17.htm
EX-10.7(X) - FORM OF RESTRICTED STOCK UNIT AGREEMENT, AS AMENDED AND RESTATED - Clearwater Paper Corpex10710k-q4x17.htm
10-K - 10-K - Clearwater Paper Corpclw201710-kxq4x2017.htm
Exhibit (23)
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Clearwater Paper Corporation:

We consent to the incorporation by reference in the registration statements (Nos. 333‑156131, 333-156133, 333-156136, 333-172077, and 333-219560) on Form S-8 and the registration statement (No. 333-189092) on Form S-4 of Clearwater Paper Corporation of our reports dated February 20, 2018, with respect to the consolidated balance sheets of Clearwater Paper Corporation and subsidiaries as of December 31, 2017 and 2016, and the related consolidated statements of operations, comprehensive income (loss), cash flows, and stockholders’ equity for each of the years in the three-year period ended December 31, 2017, and the related notes (collectively, the “consolidated financial statements”), and the effectiveness of internal control over financial reporting as of December 31, 2017, which reports appear in the December 31, 2017 annual report on Form 10‑K of Clearwater Paper Corporation.


/s/ KPMG LLP


Seattle, Washington
February 20, 2018