SEC Comment Letter for RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Jul 16, 2013
RAYONIER INC (RYN) (CIK 0000052827)
Date: July 16, 2013 · CIK: 0000052827 · Accession: 0000000000-13-038493
AI Filing Summary & Sentiment
Reasoning
Letter
July 15, 2013 Via E -mail Mr. Hans E. Vanden Noort Chief Financial Officer Rayonier Inc. 1301 Riverplace Boulevard Jacksonville, FL 32207
Re: Rayonier Inc. Form 10-K Filed February 26, 2013 File No. 001 -06780
Dear Mr. Vanden Noort :
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 Commission 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 proceedi ng 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 informati on the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Daniel L. Gordon
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July 15, 2013 Via E -mail Mr. Hans E. Vanden Noort Chief Financial Officer Rayonier Inc. 1301 Riverplace Boulevard Jacksonville, FL 32207 Re: Rayonier Inc. Form 10-K Filed February 26, 2013 File No. 001 -06780 Dear Mr. Vanden Noort : 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 Commission 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 proceedi ng 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 informati on the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordon Branch Chief