SEC Company Response from RAYONIER (RYN) — Apr 2, 2020
RAYONIER INC
Date: April 2, 2020 · CIK: 0000052827 · Accession: 0001193125-20-095262
AI Filing Summary & Sentiment
File numbers found in text: 333-237246
Letter
VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction Securities and Exchange Commission Washington, D.C. 20549 Re: Rayonier Inc. and Rayonier, L.P. Registration Statement on Form S-4 File No. 333-237246 Request for Effectiveness
Dear Mr. Alper:
Reference is made to the Registration Statement on Form S-4 (File No. 333-237246) filed by Rayonier Inc. (“Rayonier”) and Rayonier, L.P. (“Opco” and together with Rayonier, the “Registrants”) with the U.S. Securities and Exchange Commission on March 17, 2020, as amended on April 2, 2020 (the “Registration Statement”).
The Registrants hereby request the Registration Statement be made effective at 4:00 p.m., Eastern Time, on April 3, 2020, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.
Please contact David K. Lam of Wachtell, Lipton, Rosen & Katz at (212) 403-1394 or DKLam@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Lam when this request for acceleration of effectiveness of the Registration Statement has been granted.
Very truly yours,
RAYONIER INC.
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CORRESP 1 filename1.htm CORRESP April 2, 2020 VIA EDGAR Mr. Ronald Alper Division of Corporation Finance Office of Real Estate & Construction Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Rayonier Inc. and Rayonier, L.P. Registration Statement on Form S-4 File No. 333-237246 Request for Effectiveness Dear Mr. Alper: Reference is made to the Registration Statement on Form S-4 (File No. 333-237246) filed by Rayonier Inc. (“Rayonier”) and Rayonier, L.P. (“Opco” and together with Rayonier, the “Registrants”) with the U.S. Securities and Exchange Commission on March 17, 2020, as amended on April 2, 2020 (the “Registration Statement”). The Registrants hereby request the Registration Statement be made effective at 4:00 p.m., Eastern Time, on April 3, 2020, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended. Please contact David K. Lam of Wachtell, Lipton, Rosen & Katz at (212) 403-1394 or DKLam@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Lam when this request for acceleration of effectiveness of the Registration Statement has been granted. Very truly yours, RAYONIER INC. By: /s/ Mark R. Bridwell Name: Mark R. Bridwell Title: Vice President, General Counsel and Corporate Secretary RAYONIER, L.P. By: Rayonier Inc., its general partner By: /s/ Mark R. Bridwell Name: Mark R. Bridwell Title: Vice President, General Counsel and Corporate Secretary cc: Daemon P. Repp, Pope Resources, A Delaware Limited Partnership David K. Lam, Wachtell, Lipton, Rosen & Katz Robert E. Denham, Munger, Tolles & Olson LLP Jennifer Broder, Munger, Tolles & Olson LLP Marcus J. Williams, Buchalter, P.C.