SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — Apr 16, 2012

UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: April 16, 2012 · CIK: 0000100885 · Accession: 0000000000-12-019241

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AI Filing Summary & Sentiment

File numbers found in text: 001-06075

Date

April 16, 2012

Author

Branch Chief

Form

UPLOAD

Company

UNION PACIFIC CORP (UNP) (CIK 0000100885)

Letter

April 16, 2012 Robert M. Knight, Jr. Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha, Nebraska 68179 Re: Union Pacific Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed on February 3, 2012 File No. 001-06075 Dear Mr. Knight:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initia ted by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Lyn Shenk Lyn Shenk
Branch Chief

Show Raw Text

April 16, 2012
 Robert M. Knight, Jr. Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha, Nebraska 68179
Re: Union Pacific Corporation
 Form 10-K for Fiscal Year Ended December 31, 2011             Filed on February 3, 2012             File No. 001-06075
Dear Mr. Knight:

         We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initia ted by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

 Sincerely,
   /s/ Lyn Shenk    Lyn Shenk
Branch Chief

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