UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	May 7, 2010 4:00 P.M.

Form:	S-4
CIK: 0001338749 Company Name: POTLATCH CORP File Number: 333-165919
CIK: 0001486561 Company Name: PFHI Idaho Investment LLC File Number: 333-165919-08
CIK: 0001486562 Company Name: PFPC McCall Investment LLC File Number: 333-165919-07
CIK: 0001486625 Company Name: Potlatch Forest Holdings, Inc. File Number: 333-165919-06
CIK: 0001486559 Company Name: Potlatch Lake States Timberlands, LLC File Number: 333-165919-05
CIK: 0001486560 Company Name: Potlatch Land & Lumber, LLC File Number: 333-165919-04
CIK: 0001486628 Company Name: Potlatch Minnesota Timberlands, LLC File Number: 333-165919-03
CIK: 0001486627 Company Name: Potlatch Wisconsin Timberlands, LLC File Number: 333-165919-02
CIK: 0001486626 Company Name: Potlatch Timberlands, LLC File Number: 333-165919-01