<SEC-DOCUMENT>0000100885-21-000401.txt : 20220315
<SEC-HEADER>0000100885-21-000401.hdr.sgml : 20220315
<ACCEPTANCE-DATETIME>20211213160254
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000100885-21-000401
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211213

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;">December </font><font style="display: inline;font-family:Arial;">13</font><font style="display: inline;font-family:Arial;">, 2021</font>
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			<font style="display: inline;font-family:Arial;text-decoration:underline;">V</font><font style="display: inline;font-family:Arial;text-decoration:underline;">IA</font><font style="display: inline;font-family:Arial;text-decoration:underline;"> EDGAR Correspondence</font>
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			<font style="display: inline;font-family:Arial;">Diane Fritz</font>
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			<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:&nbsp;&nbsp;Union Pacific Corporation</font>
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			<font style="display: inline;font-family:Arial;font-weight:bold;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form 10-K for Fiscal Year Ended December 31, 2020</font>
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			<font style="display: inline;font-family:Arial;font-weight:bold;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-family:Arial;font-weight:bold;">Filed February 5, 2021</font>
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			<font style="display: inline;font-family:Arial;font-weight:bold;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File No. 001-06075</font>
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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 previously received an extension to respond to your comment letter dated November 12, 2021, on the above-referenced filing, moving the deadline to December 13, 2021.&nbsp;&nbsp;We appreciated your time today and based on that discussion and our request for an additional extension to file our response, we hereby confirm that we will respond to the comment letter on or before December 17, 2021.&nbsp; </font>
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			<font style="display: inline;font-family:Arial;">Very truly yours,</font>
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			<font style="display: inline;font-family:Arial;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Arial;">/s/ </font><font style="display: inline;font-family:Arial;color:#000000;">Todd M. Rynaski</font>
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			<font style="display: inline;font-family:Arial;color:#000000;">Todd M. Rynaski</font>
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			<font style="display: inline;font-family:Arial;color:#000000;">Vice President and Controller</font>
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			<font style="display: inline;font-family:Arial;color:#000000;">Union Pacific Corporation</font>
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			<font style="display: inline;font-family:Arial;">&#xFEFF;</font>
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			<font style="display: inline;font-family:Arial;">cc:</font><font style="display: inline;font-family:Arial;;font-size: 11pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 26.1pt 0pt 0pt;"></font><font style="display: inline;font-family:Arial;">Brad Skinner</font><br /><font style="display: inline;font-family:Arial;">Division of Corporation Finance</font>
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			<font style="display: inline;font-family:Arial;">Ronald O. Mueller</font><br /><font style="display: inline;font-family:Arial;">Partner</font><br /><font style="display: inline;font-family:Arial;">Gibson, Dunn &amp; Crutcher LLP</font>
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			<font style="display: inline;font-family:Arial;">John A. Menicucci, Jr.</font>
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			<font style="display: inline;font-family:Arial;">Sr. Counsel</font>
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			<font style="display: inline;font-family:Arial;">Union Pacific Corporation</font>
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			<font style="display: inline;"></font><font style="display: inline;">1</font><font style="display: inline;"></font>

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