SEC Company Response from RAYONIER INC (RYN) (CIK 0000052827) (RYN) — Jan 23, 2008

RAYONIER INC (RYN) (CIK 0000052827)
Date: Jan. 23, 2008 · CIK: 0000052827 · Accession: 0001193125-08-010586

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-06780

Date

January 23, 2008

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. Going forward, we will disclose the specific companies comprising any peer groups utilized for purposes of benchmarking compensation levels.

Sincerely,
/s/W. Edwin Frazier, III

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CORRESP
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filename1.htm

Correspondence

 January 23, 2008

 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. Going forward, we will disclose
the specific companies comprising any peer groups utilized for purposes of benchmarking compensation levels.

 Sincerely,

 /s/W. Edwin Frazier, III

 cc: L. M. Thomas

SecProbe.io