March 29, 1994

VIA ELECTRONIC TRANSMISSION

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

     In  accordance  with  the  regulations  of  the  Securities  and  Exchange
Commission, Rayonier  Inc. (the  "Company") is  filing electronically  herewith
Post-Effective Amendment No. 1 to the  Company's Registration Statement on Form
S-8  (No.  33-52445)  and  Post-Effective  Amendment  No. 1  to  the  Company's
Registration Statement on Form S-8 (No. 33-52437).

                              Very truly yours,



                              M. Louise Turilli

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