<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2019-03-01</periodOfReport>

    <dateOfOriginalSubmission>2019-03-05</dateOfOriginalSubmission>

    <issuer>
        <issuerCik>0001597672</issuerCik>
        <issuerName>RAYONIER ADVANCED MATERIALS INC.</issuerName>
        <issuerTradingSymbol>RYAM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001577598</rptOwnerCik>
            <rptOwnerName>Posze James L Jr</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1301 RIVERPLACE BOULEVARD</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 2300</rptOwnerStreet2>
            <rptOwnerCity>JACKSONVILLE</rptOwnerCity>
            <rptOwnerState>FL</rptOwnerState>
            <rptOwnerZipCode>32207</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>SVP, Human Resources</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2019-03-01</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>43763.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>14.1000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>108094.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Due to an administrative error, insufficient shares were withheld on March 1, 2019 to cover the taxes for this reporting person's Contingent Performance Share and Restricted Stock award that vested on March 1, 2019.  Therefore, on December 11, 2019, 10,508 additional shares were withheld to cover taxes.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Brenda K. Davis, Attorney-in-Fact</signatureName>
        <signatureDate>2019-12-13</signatureDate>
    </ownerSignature>
</ownershipDocument>
