SEC Comment Letter for RAYONIER (RYN) — May 27, 2016
RAYONIER INC
Date: May 27, 2016 · CIK: 0000052827 · Accession: 0000000000-16-078409
AI Filing Summary & Sentiment
Letter
Mailstop 3233 May 27, 2016 Via E -Mail Mark D. McHugh SVP and Chief Financial Officer Rayonier, Inc. 225 Water Street, Suite 1400 Jacksonville, FL 32202
Re: Rayonier, Inc. Form 10-K for the fiscal year ended December 31, 2015 Filed February 29, 2016 File No. 1 -6780
Dear Mr. McHugh :
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 proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge 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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Mailstop 3233 May 27, 2016 Via E -Mail Mark D. McHugh SVP and Chief Financial Officer Rayonier, Inc. 225 Water Street, Suite 1400 Jacksonville, FL 32202 Re: Rayonier, Inc. Form 10-K for the fiscal year ended December 31, 2015 Filed February 29, 2016 File No. 1 -6780 Dear Mr. McHugh : 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 proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge 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 Senior Assistant Chief Accountant Office of Real Estate and Commodities