-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, M92E1qz316xKdLS+tfLqBsenxffcDkBkbN5X6g8bMYfTsjBmfhdofDtcTHwSx1/6 JB1UGHVjklFPuHYVflZwbw== 0001193125-08-010586.txt : 20080314 0001193125-08-010586.hdr.sgml : 20080314 20080123164121 ACCESSION NUMBER: 0001193125-08-010586 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RAYONIER INC CENTRAL INDEX KEY: 0000052827 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 132607329 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 50 NORTH LAURA ST STREET 2: SUITE 1900 CITY: JACKSONVILLE STATE: FL ZIP: 32202 BUSINESS PHONE: 9043579100 MAIL ADDRESS: STREET 1: 50 NORTH LAURA ST STREET 2: SUITE 1900 CITY: JACKSONVILLE STATE: FL ZIP: 32202 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 CORRESP 1 filename1.htm Correspondence

January 23, 2008

 

 

Ms. Jennifer Gowetski

Attorney-Advisor

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

  Re: Rayonier Inc. Definitive 14A
Filed April 9, 2007
File No. 001-06780

Dear Ms. Gowetski:

This will confirm our discussion of this afternoon. Going forward, we will disclose the specific companies comprising any peer groups utilized for purposes of benchmarking compensation levels.

Sincerely,

/s/W. Edwin Frazier, III

 

cc: L. M. Thomas

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