We present a comprehensive analysis of wavenumber resonances or leaking modes associated with the Rayleigh operator in a half space containing a heterogeneous slab, being motivated by seismology. To this end, we introduce Jost solutions on an appropriate Riemann surface, a boundary matrix and a reflection matrix in analogy to the studies of scattering resonances associated with the Schrödinger operator. We analyse their analytic properties and characterize the distribution of these wavenumber resonances. Furthermore, we show that the resonances appear as poles of the meromorphic continuation of the resolvent to the nonphysical sheets of the Riemann surface as expected.