RAYONIER INC.
1 Rayonier Way
Wildlight, FL 32097
December 22, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Rayonier Inc. |
Registration Statement on Form S-4
File No. 333-292031
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-292031) (as amended, the “Registration Statement”) of Rayonier Inc., so that such Registration Statement will be declared effective as of 4:30 p.m. (Eastern time) on December 23, 2025, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wachtell, Lipton, Rosen & Katz, by calling Kyle Diamond at (212) 403-1077.
Thank you for your assistance in this matter.
| Sincerely, |
| RAYONIER INC. |
| /s/ Mark D. McHugh |
| Mark D. McHugh |
| President and Chief Executive Officer |
cc:
David K. Lam, Wachtell, Lipton, Rosen & Katz
Kyle Diamond, Wachtell, Lipton, Rosen & Katz