SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — Jun 19, 2013
UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: June 19, 2013 · CIK: 0000100885 · Accession: 0000000000-13-033416
AI Filing Summary & Sentiment
Letter
June 19, 2013 Via Email Jeffrey P. Totusek Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha, NE 68179
Re: Union Pacific Corporation Form 10-K for Fiscal Year Ended December 31, 2012 Filed February 8, 2013 File No. 001 -06075
Dear Mr. Totusek :
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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lyn Shenk
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June 19, 2013 Via Email Jeffrey P. Totusek Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha, NE 68179 Re: Union Pacific Corporation Form 10-K for Fiscal Year Ended December 31, 2012 Filed February 8, 2013 File No. 001 -06075 Dear Mr. Totusek : 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 s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk Lyn Shenk Branch Chief