SEC Comment Letter for RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Jun 14, 2012
RAYONIER INC (RYN) (CIK 0000052827)
Date: June 14, 2012 · CIK: 0000052827 · Accession: 0000000000-12-031011
AI Filing Summary & Sentiment
Reasoning
Letter
June 14, 2012 Via-facsimile Mr. Paul G. Boynton President and Chief Executive Officer Rayonier Inc. 1301 Riverplace Blvd. Jacksonville, FL 32207
RE: Rayonier Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 1 -06780
Dear Mr. Boynton:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Com mission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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June 14, 2012
Via-facsimile
Mr. Paul G. Boynton
President and Chief Executive Officer
Rayonier Inc.
1301 Riverplace Blvd.
Jacksonville, FL 32207
RE: Rayonier Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2011
Filed February 28, 2012
File No. 1 -06780
Dear Mr. Boynton:
We have completed our review of your filing . We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Com mission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
Daniel L. Gordon
Branch Chief