SEC Comment Letter for RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Aug 10, 2010

RAYONIER INC (RYN) (CIK 0000052827)
Date: Aug. 10, 2010 · CIK: 0000052827 · Accession: 0000000000-10-045517

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Date

August 10, 2010

Author

Eric McPhee

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RAYONIER INC (RYN) (CIK 0000052827)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE August 10, 2010 Mr. Hans E. Vanden Noort Chief Financial Officer Rayonier, Inc. 50 North Laura Street Jacksonville, FL 32202 RE: Rayonier, Inc. Form 10-K for the year ended December 31, 2009 Filed February 24, 2010 Schedule 14A filed April 5, 2010 File No. 1-06780

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 ,

Eric McPhee Staff Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

August 10, 2010
 Mr. Hans E. Vanden Noort Chief Financial Officer Rayonier, Inc. 50 North Laura Street Jacksonville, FL 32202   RE:  Rayonier, Inc.
Form 10-K for the year ended December 31, 2009
  Filed February 24, 2010   Schedule 14A filed April 5, 2010
  File No. 1-06780

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 ,

Eric McPhee Staff Accountant

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