WEYERHAEUSER CO — Regulatory Filings 2016

Mar 22, 2016

CORRESP 1 filename1.htm html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd" Document created using Wdesk 1 Copyright 2016 Workiva CORRESP

PO BOX 9777

Federal Way, WA 98063-9777

Tel 253-924-7071

Fax 253-924-7624

March 22, 2016

Ms. Jennifer Monick

Assistant Chief Accountant, Office of Real Estate and Commodities

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Comment Letter Dated March 16, 2016

Regarding Weyerhaeuser Company

Form 10-K for the fiscal year ended December 31, 2015

Filed February 17, 2016

File No. 1-4825

Dear Ms. Monick:

We are in receipt of your comment letter dated March 16, 2016, regarding our 2015 Form 10-K filing. We respectfully request an additional ten business days until Wednesday, April 13, 2016, to respond to your letter. Additional time is needed to adequately respond to your letter as a result of our current time commitment to properly account for our recent merger with Plum Creek Timber Company, Inc.

If you have any questions, please give me a call at (253) 924-7071.

Sincerely,

Weyerhaeuser Company

/s/ Jeanne M. Hillman

Jeanne M. Hillman

Vice President and Chief Accounting Officer