SEC Comment Letter for UNION PACIFIC CORP (UNP) (CIK 0000100885) (UNP) — Mar 11, 2020
UNION PACIFIC CORP (UNP) (CIK 0000100885)
Date: March 11, 2020 · CIK: 0000100885 · Accession: 0000000000-20-002187
AI Filing Summary & Sentiment
File numbers found in text: 333-236860
Letter
March 11, 2020 Jennifer L. Hamann Executive Vice President and Chief Financial Officer Union Pacific Corporation 1400 Douglas Street Omaha, NE 68179 Re:Union Pacific Corporation Registration Statement on Form S-4 Filed March 3, 2020 File No. 333-236860 Dear Ms. Hamann: 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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: James M. Audette
Show Raw Text
March 11, 2020
Jennifer L. Hamann
Executive Vice President and Chief Financial Officer
Union Pacific Corporation
1400 Douglas Street
Omaha, NE 68179
Re:Union Pacific Corporation
Registration Statement on Form S-4
Filed March 3, 2020
File No. 333-236860
Dear Ms. Hamann:
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 Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: James M. Audette