SEC Company Response from RAYONIER (RYN) — Dec 22, 2025
RAYONIER INC
Date: Dec. 22, 2025 · CIK: 0000052827 · Accession: 0001193125-25-327466
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292031
Letter
Re: Rayonier Inc. Registration Statement on Form S-4 File No. 333-292031 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-292031) (as amended, the “Registration Statement”) of Rayonier Inc., so that such Registration Statement will be declared effective as of 4:30 p.m. (Eastern time) on December 23, 2025, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wachtell, Lipton, Rosen & Katz, by calling Kyle Diamond at (212) 403-1077. Thank you for your assistance in this matter.
RAYONIER INC. 1 Rayonier Way Wildlight, FL 32097 December 22, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Sincerely,
RAYONIER INC.
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CORRESP 1 filename1.htm CORRESP RAYONIER INC. 1 Rayonier Way Wildlight, FL 32097 December 22, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Rayonier Inc. Registration Statement on Form S-4 File No. 333-292031 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-292031) (as amended, the “Registration Statement”) of Rayonier Inc., so that such Registration Statement will be declared effective as of 4:30 p.m. (Eastern time) on December 23, 2025, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wachtell, Lipton, Rosen & Katz, by calling Kyle Diamond at (212) 403-1077. Thank you for your assistance in this matter. Sincerely, RAYONIER INC. /s/ Mark D. McHugh Mark D. McHugh President and Chief Executive Officer cc: David K. Lam, Wachtell, Lipton, Rosen & Katz Kyle Diamond, Wachtell, Lipton, Rosen & Katz