SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — Feb 1, 2010
UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: Feb. 1, 2010 · CIK: 0000100885 · Accession: 0000000000-10-006223
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File numbers found in text: 001-06075
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Mail Stop 3561
January 20, 2010 Robert M. Knight, Jr. Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha, NE 68179
Re: Union Pacific Corporation
File No. 001-06075 Form 10-K: For the fiscal year ended December 31, 2008 Form 10-Q: For the quarterly period ended March 31, 2009 Form 8-K furnished on April 23, 2009
Dear Mr. Knight:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.
S i n c e r e l y , L y n S h e n k B r a n c h C h i e f