EXHIBIT NO. 16


   LETTER FROM ARTHUR ANDERSEN LLP TO THE SECURITIES AND EXCHANGE COMMISSION


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

March 18, 2002



Dear Sir/Madam:

We have read Item 4 included in the Form 8-K dated March 18, 2002 of Rayonier
Inc. to be filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.

Very truly yours,


ARTHUR ANDERSEN LLP