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Opinion Letter

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Title:

Opinion Letter

Entities:

Georgia-Pacific Corp.; Bank of New York; Simpson Thacher & Bartlett

Date:

2004

Size:

Preview shows KB of 5KB total

Price:

$31

ID:

#367506

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                          SIMPSON THACHER& BARTLETT LLP

                              425 LEXINGTON AVENUE

                               NEW YORK, NY 10017



                                 March 10, 2004



VIA EDGAR



Georgia-Pacific Corporation

133 Peachtree Street, N.E.

Atlanta, GA  30303



Ladies and Gentlemen:



         We have acted as counsel to Georgia-Pacific Corporation, a Georgia

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