SEC Comment Letter for RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Feb 1, 2007

RAYONIER INC (RYN) (CIK 0000052827)
Date: Feb. 1, 2007 · CIK: 0000052827 · Accession: 0000000000-07-005324

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File numbers found in text: 001-06780

Date

January 26, 2007

Author

Daniel L. Gordon

Form

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Company

RAYONIER INC (RYN) (CIK 0000052827)

Letter

January 26, 2007 Mail Stop 4561 Mr. Hans E. Vanden Noort Senior Vice President and Chief Accounting Officer Rayonier Inc. 50 North Laura Street Jacksonville, FL 32202

Re: Rayonier, Inc. Form 10-K for the fiscal year ended December 31, 2005 Forms 10-Q for the quarters ended March 31, June 30 and September 30, 2006 File No. 001-06780

Dear Mr. Vanden Noort:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Daniel L. Gordon Branch Chief

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January 26, 2007

Mail Stop 4561

Mr. Hans E. Vanden Noort
Senior Vice President and Chief Accounting Officer
Rayonier Inc.
50 North Laura Street
Jacksonville, FL  32202

Re: Rayonier, Inc.
Form 10-K for the fiscal year ended December 31, 2005
Forms 10-Q for the quarters ended March 31, June 30 and September 30, 2006
File No. 001-06780

Dear Mr. Vanden Noort:

We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.

       S i n c e r e l y ,

Daniel L. Gordon
Branch Chief

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