0001193125-20-095262.txt : 20200501 0001193125-20-095262.hdr.sgml : 20200501 20200402062105 ACCESSION NUMBER: 0001193125-20-095262 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200402 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: 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 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 CORRESP 1 filename1.htm CORRESP

LOGO

April 2, 2020

VIA EDGAR

Mr. Ronald Alper

Division of Corporation Finance

Office of Real Estate & Construction

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Rayonier Inc. and Rayonier, L.P.

      

Registration Statement on Form S-4

      

File No. 333-237246 Request for Effectiveness

Dear Mr. Alper:

Reference is made to the Registration Statement on Form S-4 (File No. 333-237246) filed by Rayonier Inc. (“Rayonier”) and Rayonier, L.P. (“Opco” and together with Rayonier, the “Registrants”) with the U.S. Securities and Exchange Commission on March 17, 2020, as amended on April 2, 2020 (the “Registration Statement”).

The Registrants hereby request the Registration Statement be made effective at 4:00 p.m., Eastern Time, on April 3, 2020, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.

Please contact David K. Lam of Wachtell, Lipton, Rosen & Katz at (212) 403-1394 or DKLam@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Lam when this request for acceleration of effectiveness of the Registration Statement has been granted.

 

Very truly yours,

RAYONIER INC.

By: /s/ Mark R. Bridwell

Name:    Mark R. Bridwell

Title:      Vice President, General Counsel and Corporate Secretary

RAYONIER, L.P.

By: Rayonier Inc., its general partner

By: /s/ Mark R. Bridwell

Name:    Mark R. Bridwell

Title:      Vice President, General Counsel and Corporate Secretary

 

cc:

Daemon P. Repp, Pope Resources, A Delaware Limited Partnership

    

David K. Lam, Wachtell, Lipton, Rosen & Katz

    

Robert E. Denham, Munger, Tolles & Olson LLP

    

Jennifer Broder, Munger, Tolles & Olson LLP

    

Marcus J. Williams, Buchalter, P.C.

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