AMENDMENT TO PURCHASE AND SALE AGREEMENT

EXHIBIT 10.4

AMENDMENT TO PURCHASE AND SALE AGREEMENT

This Amendment is made and entered into effective as of October 4, 2007 (this “Amendment”) and amends that certain Purchase and Sale Agreement, dated as of August 3, 2007, amended as of September 14, 2007 and further amended as of September 27, 2007 (the “Agreement”), by and between MeadWestvaco Coated Board, Inc. (“Seller”) and Wells Timberland Acquisition, LLC (“Purchaser”). Capitalized terms used but not defined herein shall have the meanings set forth in the Agreement.

WHEREAS, Seller and Purchaser wish to amend the Agreement as set forth herein;

NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, and intending to be legally bound hereby, Seller and Purchaser agree as follows:

Section 3.1 Closing.

The closing of the transactions contemplated by this Agreement (the “Closing”) shall take place, subject to the satisfaction, or waiver by the Party or Parties entitled to the benefit thereof, of the conditions set forth in Article XIII, at such place as mutually agreed upon by the Parties at 9:00 a.m., Eastern Daylight Savings Time, on the later of (i) October 9, 2007 or (ii) subject to the provisions of Section 15.1(b) hereof, the date upon which all of the conditions set forth in Article XIII shall have been satisfied, or waived by the Party or Parties entitled to the benefit thereof (other than those conditions that by their nature are to be satisfied at the Closing) but in no event later than the Termination Date (the “Closing Date”). Except as specifically provided herein, time is of the essence for this Agreement for all purposes.

(b) by either Seller or Purchaser, if the Closing has not occurred by October 10, 2007 (such date the “Termination Date”) and provided, further, that the right to terminate the Agreement pursuant to this Section 15.1(b) shall not be available to any Party whose failure to perform any of its obligations under this Agreement primarily contributes to the failure of the Closing to have occurred by such time;

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed as of the date first written above by their respective officers thereunto duly authorized.