SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — May 20, 2014
UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: May 20, 2014 · CIK: 0000100885 · Accession: 0000000000-14-025775
AI Filing Summary & Sentiment
Letter
May 20, 201 4 Via E -mail Robert M. Knight, Jr. Executive Vice President Finance and Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha , NE 68179
Re: Union Pacific Corporation Form 10-K for Fiscal Y ear Ended December 31, 2013 Filed February 7, 2014 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 initiated by the Commission or any person under the federal securitie s 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
Show Raw Text
May 20, 201 4 Via E -mail Robert M. Knight, Jr. Executive Vice President Finance and Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha , NE 68179 Re: Union Pacific Corporation Form 10-K for Fiscal Y ear Ended December 31, 2013 Filed February 7, 2014 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 initiated by the Commission or any person under the federal securitie s 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