Exhibit 8.2

Nelson Cândido Motta Pedro Paulo Cristofaro Oswaldo de Moraes Bastos Sobrinho Alaor de Lima Filho Helio Saboya Luiz Leonardo Cantidiano Maria Lucia Cantidiano Julian Fonseca Peña Chediak Eduardo Garcia de Araujo Jorge Paulo Penalva Santos Vanilda Fátima Maioline Hin André Cantidiano Osmar Simões Luiz Eduardo Cavalcanti Corrêa Luiz Fernando Teixeira Pinto Márcio Monteiro Gea Claudia Gottsfritz Carlos Eduardo da Costa Pires Steiner Marcio Marçal F. de Souza Hélia Márcia Gomes Pinheiro José Alexandre Corrêa Meyer Carlos Eduardo Menezes Côrtes Michael Altit Viviane Paladino Otto Eduardo Fonseca de Albuquerque Lobo Gustavo Goiabeira de Oliveira Flavio Aldred Ramacciotti José Hugo Campbell Alquéres André Luiz de Lima Daibes Luís Wielewicki Rodrigo Piva Menegat Renato Santos de Araujo Renata Weingrill Lancellotti Cecília Mignone Modesto Leal Isabel Cantidiano Pedro Marcos Amud Bulcão Carla Cid Varela Madeira Rodrigo de Campos Maia Beatriz Villas Boas P. Trovo Caio Machado Filho Renato de Góes Ribeiro Bruno Pierin Furiati Daniel Kalansky Juliana Alves do Nascimento Isabel Godoy Seidl Fernanda Pini Guilherme Henrique Traub Mônica Maria Mendes Souza Tavares Lídice Marques da Silva Xavier Marcelo Tourinho Julia Damazio de Barroso Franco Marcelo Moura Guedes Fernanda Lopez Marques Isabela Nunes Mauricio Deborah Valcazara Gabriela d’Orfani Gabrielle Santos Cordeiro Bruno Valladão Guimarães Ferreira   CONSULTORES: J. A. Penalva Santos (*1924 - †2008) José Botafogo Gonçalves Sebastião do Rego Barros

São Paulo, [—], 2009.

Votorantim Celulose e Papel S.A.

Alameda Santos, 1357, 6th Floor

São Paulo - SP

Brazil

Re.: Stock Swap Merger of Aracruz Celulose S.A. with Votorantim Celulose e Papel S.A.

Ladies and Gentlemen,

We have acted as Brazilian counsel to Votorantim Celulose e Papel S.A., a public company organized under the laws of the Federative Republic of Brazil (“VCP”), in connection with the Stock Swap Merger (Incorporação de Ações) of Aracruz Celulose S.A. (“Aracruz”) with VCP, and the related preparation and filing by VCP with the U.S. Securities and Exchange Commission (the “Commission”), under the U.S. Securities Act of 1933, as amended (the “Securities Act”), of a Registration Statement on Form F-4 (as amended to the date hereof, the “Registration Statement”).

We hereby confirm that the discussion set forth in the Registration Statement and the prospectus contained therein under the caption “Part Six—The Stock Swap Merger—Tax Considerations—Brazilian Tax Considerations,” insofar as such discussion constitute summaries of Brazilian law, fairly summarize the matters referred to therein based on what is expressed in Brazilian law in force as of the date of this letter.

SÃO PAULO   ALAMEDA SANTOS, 2.335 | 10º E 11º ANDARES | CEP 01419 002 SÃO PAULO | SP | BRASIL | TEL 55 11 3082 9398 | FAX 3082 3272 mfra@mfra.com.br | www.mfra.com.br RIO DE JANEIRO   AV. ALMIRANTE BARROSO, 52 | 5º E 13º ANDARES | CEP 20031 000 RIO DE JANEIRO | RJ | BRASIL | TEL 55 21 2533 2200 | FAX 2262 2459 mfra@mfra.com.br | www.mfra.com.br

We hereby consent to the filing of this opinion with the Commission as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations promulgated thereunder.

Very truly yours,

Motta, Fernandes Rocha Advogados

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