SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — Nov 15, 2016
UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: Nov. 15, 2016 · CIK: 0000100885 · Accession: 0000000000-16-100998
AI Filing Summary & Sentiment
File numbers found in text: 333-214407
Letter
Mail Stop 3561 November 15, 2016 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 Registration Statement on Form S-4 Filed November 3, 2016 File No. 333-214407
Dear Mr. Knight :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Tonya K. Aldave at (202) 551 -3601 with any questions.
Sincerely,
/s/ Justin Dobbie
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Mail Stop 3561 November 15, 2016 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 Registration Statement on Form S-4 Filed November 3, 2016 File No. 333-214407 Dear Mr. Knight : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tonya K. Aldave at (202) 551 -3601 with any questions. Sincerely, /s/ Justin Dobbie Justin Dobbie Legal Branch Chief Office of Transportation and Leisure cc: Walter L. Draney , Esq. Chapman and Cutler LLP