SEC Comment Letter for NORFOLK SOUTHERN CORP (NSC) (CIK 0000702165) (NSC) — Aug 5, 2020
NORFOLK SOUTHERN CORP (NSC) (CIK 0000702165)
Date: Aug. 5, 2020 · CIK: 0000702165 · Accession: 0000000000-20-007125
AI Filing Summary & Sentiment
File numbers found in text: 333-240168
Letter
United States securities and exchange commission logo August 4, 2020 Christine Hardy Deputy General Counsel Norfolk Southern Corp. Three Commercial Place Norfolk, VA 23510-9241 Re:Norfolk Southern Corp. Registration Statement on Form S-4 Filed July 29, 2020 File No. 333-240168 Dear Ms. Hardy: 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 Liz Packebusch at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: James R. Burke
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United States securities and exchange commission logo
August 4, 2020
Christine Hardy
Deputy General Counsel
Norfolk Southern Corp.
Three Commercial Place
Norfolk, VA 23510-9241
Re:Norfolk Southern Corp.
Registration Statement on Form S-4
Filed July 29, 2020
File No. 333-240168
Dear Ms. Hardy:
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 Liz Packebusch at (202) 551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: James R. Burke