September 27, 2021
Via EDGAR Correspondence
Diane Fritz
Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0405
Re: Union Pacific Corporation |
Form 10-K for Fiscal Year Ended December 31, 2020 |
Filed February 5, 2021 |
File No. 001-06075 |
Dear Ms. Fritz:
We received your comment letter dated September 17, 2021, on the above-referenced filing, which requests a response by October 1, 2021. Pursuant to our request for a ten business day extension, we hereby confirm that we will respond to the comment letter on or before October 18, 2021.
Very truly yours, |
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/s/ Todd M. Rynaski |
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Todd M. Rynaski |
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Vice President and Controller |
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Union Pacific Corporation |
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cc: Brad Skinner |
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Division of Corporation Finance |
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Ronald O. Mueller |
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Partner |
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Gibson, Dunn & Crutcher LLP |
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Jennifer L. Hamann |
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Executive Vice President and Chief Financial Officer |
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Union Pacific Corporation |
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John A. Menicucci, Jr. |
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Sr. Counsel |
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Union Pacific Corporation |