Exhibit No. 99

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549

March 20, 2002

Dear Sir/Madam:

In connection with our filing of Rayonier's Annual Report on Form 10-K for the
year ended December 31, 2001, Arthur Andersen LLP ("Andersen") has represented
to us, by letter dated March 15, 2002, that the audit was subject to Andersen's
quality control system for the U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in compliance with
professional standards and that there was appropriate continuity of Andersen
personnel working on the audit, availability of national office consultation and
availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audit.



Very truly yours,


/s/HANS E. VANDEN NOORT
-----------------------
 Hans E. Vanden Noort
  Vice President and
 Corporate Controller