# EDGAR Filing Document

**Accession Number:** 0000052827
**File Stem:** 0000052827-26-000047
**Filing Date:** 2026-3
**Character Count:** 9883
**Document Hash:** 0125f68d7ab29052b6f0df787bf2cf2c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000052827-26-000047.hdr.sgml**: 20260318

**ACCESSION NUMBER**: 0000052827-26-000047

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260312

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260318

**DATE AS OF CHANGE**: 20260318

**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:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-06780
- **FILM NUMBER:** 26765719

**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
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rayonier, L.P.
- **CENTRAL INDEX KEY:** 0001806931
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 911313292
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-237246-01
- **FILM NUMBER:** 26765720

**BUSINESS ADDRESS:**
- **STREET 1:** 1 RAYONIER WAY
- **CITY:** WILDLIGHT
- **STATE:** FL
- **ZIP:** 32097
- **BUSINESS PHONE:** 904-357-9100

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

?xml version='1.0' encoding='ASCII'? ryn-20260312

<u>[**Table of Contents**](#i07ef0c529e4d491b89be4ac5f5f9204d_7)</u>

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**WASHINGTON, D.C. 20549** 

**FORM 8-K** 

**CURRENT REPORT** 

**PURSUANT TO SECTION 13 OR 15(d) OF** 

**THE SECURITIES EXCHANGE ACT OF 1934** 

DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)

March 12, 2026

![logocolor450pxwidthpnga54.jpg](ryn-20260312_g1.jpg)

COMMISSION FILE NUMBER 1-6780 (Rayonier Inc.)

COMMISSION FILE NUMBER: 333-237246 (Rayonier, L.P.)

**RAYONIER INC.** 

**Incorporated in the State of North Carolina** 

**I.R.S. Employer Identification Number 13-2607329** 

**RAYONIER, L.P.**

**Incorporated in the State of Delaware**

**I.R.S. Employer Identification Number 91-1313292**

**1 Rayonier Way** 

**Wildlight, Florida 32097** 

**(Principal Executive Office)** 

Telephone Number: (904) 357-9100

Check the appropriate box below if the form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:

<u>Title of each class</u> <u>Trading Symbol</u> <u>Exchange</u> <br> Common Shares, no par value, of Rayonier Inc. RYN New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities

Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Rayonier Inc.: Emerging growth company ☐ <br> Rayonier, L.P.: Emerging growth company ☐

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<u>[**Table of Contents**](#i07ef0c529e4d491b89be4ac5f5f9204d_7)</u>

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| | |
|:---|:---|
| If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. | |
| Rayonier Inc.: | ☐ |
| Rayonier, L.P.: | ☐ |

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<u>[**Table of Contents**](#i07ef0c529e4d491b89be4ac5f5f9204d_7)</u>

**TABLE OF CONTENTS**

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| | | |
|:---|:---|:---|
| | | **PAGE** |
| Item 4.01 | <u>[Changes in Registrant's Certifying Accountant](#i07ef0c529e4d491b89be4ac5f5f9204d_10)</u> | <u>[1](#i07ef0c529e4d491b89be4ac5f5f9204d_10)</u> |
| Item 9.01 | <u>[Financial Statements and Exhibits](#i07ef0c529e4d491b89be4ac5f5f9204d_16)</u> | <u>[2](#i07ef0c529e4d491b89be4ac5f5f9204d_16)</u> |
| | <u>[Exhibit Index](#i07ef0c529e4d491b89be4ac5f5f9204d_16)</u> | <u>[2](#i07ef0c529e4d491b89be4ac5f5f9204d_16)</u> |
| | <u>[Signature](#i07ef0c529e4d491b89be4ac5f5f9204d_19)</u> | <u>[3](#i07ef0c529e4d491b89be4ac5f5f9204d_19)</u> |

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| | |
|:---|:---|
| **ITEM 4.01.** | **Changes in Registrant's Certifying Accountant.** |

---

On, and effective as of, March 12, 2026, the Audit Committee (the "Committee") of the Board of Directors of Rayonier Inc. (the "Company") approved the dismissal of Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm. Also on, and effective as of, March 12, 2026, the Committee approved the engagement of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm for the Company's fiscal year 2026 audit.

The audit reports of EY on the Company's financial statements as of and for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 12, 2026, there were: (i) no "disagreements" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to EY's satisfaction, would have caused EY to make reference thereto in its reports; and (ii) no "reportable events" (within the meaning of Item 304(a)(1)(v) of Regulation S-K).

The Company provided EY with a copy of this current report on Form 8-K and requested that EY furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether EY agreed with the statements made by the Company set forth above. A copy of EY's letter, dated March 18, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period through March 12, 2026, neither the Company, nor anyone on behalf of the Company, consulted KPMG regarding: (i) the application of accounting principles to a specified transaction (either completed or proposed), or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that KPMG concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a "disagreement" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) or a "reportable event" (within the meaning of Item 304(a)(1)(v) of Regulation S-K). Prior to PotlatchDeltic Corporation's merger with the Company which closed on January 30, 2026, KPMG served as PotlatchDeltic Corporation's independent registered public accounting firm. However, the Company did not consult KPMG in any of the aforementioned manners during that time.

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<u>[**Table of Contents**](#i07ef0c529e4d491b89be4ac5f5f9204d_7)</u>

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| | |
|:---|:---|
| **ITEM 9.01.** | **Financial Statements and Exhibits.** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Exhibits.

The following are filed as Exhibits to this Report.

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | <u>[Letter from Ernst & Young LLP to the Securities and Exchange Commission, dated as of March 18, 2026.](rayonierdiscontinuancelett.htm)</u> |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

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<u>[**Table of Contents**](#i07ef0c529e4d491b89be4ac5f5f9204d_7)</u>

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.

---

| | |
|:---|:---|
| | RAYONIER INC. |
| BY: | /s/ MARK R. BRIDWELL |
| | Mark R. Bridwell |
| | Executive Vice President, General Counsel and Corporate Secretary |

---

---

| | |
|:---|:---|
| | RAYONIER, L.P. |
| | By: RAYONIER INC., its sole general partner |
| BY: | /s/ MARK R. BRIDWELL |
|  | Mark R. Bridwell |
|  | Executive Vice President, General Counsel and Corporate Secretary |

---

March 18, 2026

## Exhibit 16.1

**Exhibit 16.1**

March 18, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated March 18, 2026 of Rayonier Inc. and Rayonier, L.P. and are in agreement with the statements contained in the 2<sup>nd</sup> and 3<sup>rd</sup> paragraphs therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP

<br>