December 7, 2011
Dear Valued Customers:

Wausau Paper announced today it has signed a definitive agreement with Neenah Paper to sell our premium writing, text and cover brands, including Astrobrights®, and Royal®, as well as a license agreement to sell its Exact® Index, Tag, Vellum Bristol, Digital, Brights and Coated brands. We expect to finalize this agreement by January 31, 2012.

This decision, although most difficult, was made easier when we considered the strong market presence a combined Wausau Paper and Neenah Paper brand portfolio would provide as well as the enhanced value it potentially can bring to our valued customers. Neenah Paper, like Wausau Paper, has a long history of committing to servicing the needs of its customers and being their supplier of choice. They look forward to continuing to service the Wausau Paper brands and products they are acquiring.

As part of this decision, Wausau Paper also announced it will close its Brokaw, Wisconsin, mill by the end of Q1. We will continue to service our Exact Opaque White and Colors, Exact Multipurpose and Exact Ice products as well as its custom making business at least through the end of January. To ensure you have needed transition stock inventory of these items, please make sure you have all orders placed by Monday, January 2, 2012. Remaining stock inventory of these items will be available until depleted. We will continue to offer manufacturing quantities of these items from our Brainerd, Minnesota mill after the January 31 closing.

Until we finalize this transaction, it will continue to be business as usual. Our customer solutions and sales teams are eager to help and service your business as you have come to expect from us. We are also in the process of forming a Wausau Paper and Neenah Paper integration team to ensure that we have a smooth and orderly business transition after close.

We truly appreciate your continued support and business. If you have any questions, please feel free to contact me or your Wausau Paper District Sales Manager.

Sincerely,

WAUSAU PAPER MILLS, LLC



Charles M. Peth
Vice President, Print & Color
Paper Segment