SEC Comment Letter 0000000000-24-003349 to CSX CORP (CSX) (CIK 0000277948) (CSX)
CSX CORP (CSX) (CIK 0000277948)
Date: March 28, 2024 · CIK: 0000277948 · Accession: 0000000000-24-003349
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File numbers found in text: 001-08022
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United States securities and exchange commission logo
March 28, 2024
Sean Pelkey
Chief Financial Officer
CSX Corporation
500 Water Street
15th Floor
Jacksonville, FL 32202
Re:CSX Corporation
Form 10-K for the Fiscal Year ended December 31, 2023
Filed February 14, 2024
File No. 001-08022
Dear Sean Pelkey:
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