SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — Oct 9, 2019
UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: Oct. 9, 2019 · CIK: 0000100885 · Accession: 0000000000-19-014452
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File numbers found in text: 001-06075
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October 9, 2019
Robert M. Knight, Jr.
Chief Financial Officer
Union Pacific Corporation
1400 Douglas Street
Omaha, Nebraska 68179
Re:Union Pacific Corporation
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed February 8, 2019
File No. 001-06075
Dear Mr. Knight, Jr.:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation