111 West Monroe Street Chicago, Illinois 60603-4080 | ||||
T312.845.3000 F312.701.2361 www.chapman.com |
August 20, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Union Pacific Corporation | |||
Registration Statement on Form S-4 |
Ladies and Gentlemen:
On behalf of Union Pacific Corporation (the Registrant), we are transmitting for electronic filing under the Securities Act of 1933, as amended (the 1933 Act), Amendment No. 1 to the Registrants registration statement on Form S-4 (the Amendment). The Amendment relates to the exchange of registered Notes for outstanding unregistered Notes.
If we may cooperate with you in any way in the processing of this registration statement, please telephone the undersigned at (312) 845-3273 or James M. Audette at (312) 845-3421.
Very truly yours, | ||
CHAPMAN AND CUTLER LLP | ||
By: | /s/ Walt L. Draney | |
Walt L. Draney |
Enclosures