SEC Company Response from RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Dec 7, 2007

RAYONIER INC (RYN) (CIK 0000052827)
Date: Dec. 7, 2007 · CIK: 0000052827 · Accession: 0001193125-07-261456

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Document Type

Confidence

SEC Posture

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Reasoning

File numbers found in text: 001-06780

Date

December 7, 2007

Author

/s/W. Edwin Frazier, III

Form

CORRESP

Company

RAYONIER INC (RYN) (CIK 0000052827)

Letter

Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: Rayonier Inc. Definitive 14A Filed April 9, 2007 File No. 001-06780

Dear Ms. Gowetski:

This will confirm our discussion of this afternoon and your approval of extending the deadline for providing a response to your letter of November 30, 2007 from December 14, 2007 to December 31, 2007.

Sincerely,
/s/W. Edwin Frazier, III

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CORRESP
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filename1.htm

SEC Correspondence

 December 7, 2007

 Ms. Jennifer Gowetski

 Attorney-Advisor

 Division of Corporation Finance

 Securities and Exchange Commission

 100 F Street, NE

 Washington, DC 20549

Re:
Rayonier Inc. Definitive 14A
Filed April 9, 2007
File No. 001-06780

 Dear Ms. Gowetski:

 This will confirm our discussion of this afternoon and your approval of extending
the deadline for providing a response to your letter of November 30, 2007 from December 14, 2007 to December 31, 2007.

 Sincerely,

 /s/W. Edwin Frazier, III

 cc: L. M. Thomas

SecProbe.io