SEC Comment Letter for RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Jan 29, 2008
RAYONIER INC (RYN) (CIK 0000052827)
Date: Jan. 29, 2008 · CIK: 0000052827 · Accession: 0000000000-08-004878
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File numbers found in text: 001-06780
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January 29, 2008 Mail Stop 4561 Lee M. Thomas President and Chief Executive Officer Rayonier Inc. 50 North Laura Street Jacksonville, FL 32202 Re: Rayonier Inc. Definitive 14A Filed April 9, 2007 File No. 001-06780 Dear Mr. Thomas: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3401. S i n c e r e l y , J e n n i f e r G o w e t s k i Attorney-Advisor cc: W. Edwin Frazier, III (via facsimile )