SEC Comment Letter for RAYONIER (RYN) — Mar 23, 2020

RAYONIER INC
Date: March 23, 2020 · CIK: 0000052827 · Accession: 0000000000-20-002519

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AI Filing Summary & Sentiment

File numbers found in text: 333-237246

Date

March 23, 2020

Author

Not clearly detected

Form

UPLOAD

Company

RAYONIER INC

Letter

March 23, 2020 Mark R. Bridwell Vice President, General Counsel and Corporate Secretary Rayonier Inc. 1 Rayonier Way Wildlight, FL 32097 Re:Rayonier Inc. Registration Statement on Form S-4 Filed March 17, 2020 File No. 333-237246 Dear Mr. Bridwell: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ronald (Ron) Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: David K. Lam

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March 23, 2020
Mark R. Bridwell
Vice President, General Counsel and Corporate Secretary
Rayonier Inc.
1 Rayonier Way
Wildlight, FL 32097
Re:Rayonier Inc.
Registration Statement on Form S-4
Filed March 17, 2020
File No. 333-237246
Dear Mr. Bridwell:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Ronald (Ron) Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       David K. Lam

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