SEC Comment Letter for RAYONIER INC (RYN) (CIK 0000052827) (RYN) — May 24, 2011
RAYONIER INC (RYN) (CIK 0000052827)
Date: May 24, 2011 · CIK: 0000052827 · Accession: 0000000000-11-032382
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-06780
Letter
May 24, 2011 Hans E. Vanden Noort Senior Vice President and Chief Financial Officer Rayonier Inc. 130 Riverplace Boulevard Jacksonville, FL 32207 Re: Rayonier Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 23, 2011 File No. 001-06780
Dear Mr. Vanden Noort: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
Daniel L. Gordon Branch Chief
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May 24, 2011 Hans E. Vanden Noort Senior Vice President and Chief Financial Officer Rayonier Inc. 130 Riverplace Boulevard Jacksonville, FL 32207 Re: Rayonier Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 23, 2011 File No. 001-06780 Dear Mr. Vanden Noort: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Daniel L. Gordon Branch Chief