# EDGAR Filing Document

**Accession Number:** 0000052827
**File Stem:** 0001193125-25-327466
**Filing Date:** 2025-12
**Character Count:** 2331
**Document Hash:** c2cbf04a806bd7800f0c73ba4411179d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-327466.hdr.sgml**: 20260701

**ACCESSION NUMBER**: 0001193125-25-327466

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251222

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RAYONIER INC
- **CENTRAL INDEX KEY:** 0000052827
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 132607329
- **STATE OF INCORPORATION:** NC
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1 RAYONIER WAY
- **CITY:** WILDLIGHT
- **STATE:** FL
- **ZIP:** 32097
- **BUSINESS PHONE:** 9043579100

**MAIL ADDRESS:**
- **STREET 1:** 1 RAYONIER WAY
- **CITY:** WILDLIGHT
- **STATE:** FL
- **ZIP:** 32097

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ITT RAYONIER INC /CT/
- **DATE OF NAME CHANGE:** 19940422

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ITT RAYONIER INC
- **DATE OF NAME CHANGE:** 19920703

**RAYONIER INC.** 

1 Rayonier Way

Wildlight, FL 32097

December 22, 2025

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Rayonier Inc.**  |

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**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.

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| |
|:---|
| Sincerely, |
| **RAYONIER INC.** |
| /s/ Mark D. McHugh |
| Mark D. McHugh |
| President and Chief Executive Officer |

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cc:

David K. Lam, Wachtell, Lipton, Rosen & Katz

Kyle Diamond, Wachtell, Lipton, Rosen & Katz