<SEC-DOCUMENT>0000100885-21-000299.txt : 20220315
<SEC-HEADER>0000100885-21-000299.hdr.sgml : 20220315
<ACCEPTANCE-DATETIME>20210927115650
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000100885-21-000299
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNION PACIFIC CORP
		CENTRAL INDEX KEY:			0000100885
		STANDARD INDUSTRIAL CLASSIFICATION:	RAILROADS, LINE-HAUL OPERATING [4011]
		IRS NUMBER:				132626465
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1400 DOUGLAS STREET
		STREET 2:		STOP 0310
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68179
		BUSINESS PHONE:		402 544 6763

	MAIL ADDRESS:	
		STREET 1:		1400 DOUGLAS STREET
		STREET 2:		STOP 0310
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68179
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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			2021 - Correspondence
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			<font style="display: inline;font-family:Arial;">September 27, 2021</font>
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			<font style="display: inline;font-family:Arial;text-decoration:underline;">Via EDGAR Correspondence</font>
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			<font style="display: inline;font-family:Arial;">Diane Fritz</font><br /><font style="display: inline;font-family:Arial;">Staff Accountant</font><br /><font style="display: inline;font-family:Arial;">United States Securities and Exchange Commission</font><br /><font style="display: inline;font-family:Arial;">Division of Corporation Finance</font><br /><font style="display: inline;font-family:Arial;">100 F Street, N.E.</font><br /><font style="display: inline;font-family:Arial;">Washington, D.C. 20549-0405</font>
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						<font style="display: inline;font-family:Arial;font-weight:bold;">Re:</font><font style="display: inline;font-family:Arial;font-weight:bold;"> &nbsp;&nbsp; </font><font style="display: inline;font-family:Arial;font-weight:bold;">Union Pacific Corporation</font></p>
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					<p style="margin:0pt 0pt 0pt 30.5pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;font-weight:bold;">Form 10-K for Fiscal Year Ended December 31, 2020</font></p>
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						<font style="display: inline;font-family:Arial;font-weight:bold;">Filed February 5, 2021</font></p>
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						<font style="display: inline;font-family:Arial;font-weight:bold;">File No. 001-06075</font></p>
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			<font style="display: inline;font-family:Arial;">Dear Ms. Fritz:</font>
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			<font style="display: inline;font-family:Arial;">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&nbsp;18, 2021.</font>
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						<font style="display: inline;font-family:Arial;">Very truly yours,</font></p>
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					<p style="margin:0pt 0pt 0pt 26pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;">/s/ </font><font style="display: inline;font-family:Arial;color:#000000;">Todd M. Rynaski</font></p>
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						&nbsp;</p>
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					<p style="margin:0pt 0pt 0pt 4.5pt;line-height:100%;font-family:Calibri;font-size: 11pt">
						<font style="display: inline;font-family:Arial;color:#000000;">Todd M. Rynaski</font></p>
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						<font style="display: inline;font-family:Arial;color:#000000;">Vice President and Controller</font></p>
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						<font style="display: inline;font-family:Arial;color:#000000;">Union Pacific Corporation</font></p>
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						<font style="display: inline;font-family:Arial;">cc</font><font style="display: inline;font-family:Arial;">:</font><font style="display: inline;font-family:Arial;"> &nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-family:Arial;">Brad Skinner</font></p>
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					<p style="margin:0pt 0pt 0pt 30.05pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;">Division of Corporation Finance</font></p>
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						&nbsp;</p>
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					<p style="margin:0pt 0pt 0pt 30.05pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;">Ronald O. Mueller</font></p>
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						<font style="display: inline;font-family:Arial;">Partner</font></p>
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					<p style="margin:0pt 0pt 0pt 30.05pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;">Gibson, Dunn &amp; Crutcher LLP</font></p>
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						&nbsp;</p>
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					<p style="margin:0pt 0pt 0pt 30.05pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;">Jennifer L. Hamann</font></p>
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						<font style="display: inline;font-family:Arial;">Executive Vice President and Chief Financial Officer</font></p>
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					<p style="margin:0pt 0pt 0pt 30.05pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;">Union Pacific Corporation</font></p>
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						<font style="display: inline;font-family:Arial;">&#xFEFF;</font></p>
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						&nbsp;</p>
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					<p style="margin:0pt 0pt 0pt 30.05pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
						<font style="display: inline;font-family:Arial;">John A. Menicucci, Jr.</font></p>
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						<font style="display: inline;font-family:Arial;">Sr. Counsel</font></p>
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						<font style="display: inline;font-family:Arial;">Union Pacific Corporation</font></p>
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