SEC Comment Letter for RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Jul 27, 2009
RAYONIER INC (RYN) (CIK 0000052827)
Date: July 27, 2009 · CIK: 0000052827 · Accession: 0000000000-09-039768
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File numbers found in text: 001-06780
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July 27, 2009
Mail Stop 3010 Mr. Hans E. Vanden Noort Senior Vice President and Chief Financial Officer Rayonier Inc. 50 North Laura Street Jacksonville, FL 32202
Re: Rayonier Inc.
Form 10-K for the year ended December 31, 2008
Filed 2/27/09
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