SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — Mar 9, 2008
UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: March 9, 2008 · CIK: 0000100885 · Accession: 0000000000-08-012310
AI Filing Summary & Sentiment
File numbers found in text: 001-06075
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February 29, 2008 Mail Stop 3561 By U.S. Mail and facsimile at 402.501.2112 Mr. James R. Young Chief Executive Officer Union Pacific Corporation 1400 Douglas Street Omaha, NE 68179 Re: Union Pacific Corporation Definitive 14A Filed March 28, 2007 File No. 001-06075 Dear Mr. Young: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3314. S i n c e r e l y , D a n i e l M o r r i s Attorney-Advisor