NORFOLK SOUTHERN CORPORATION
Three Commercial Place
Norfolk, Virginia 23510-9241
August 14, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Norfolk Southern Corporation |
Registration Statement on Form S-4 (File No. 333-240168)
Request for Acceleration of Effectiveness
Dear Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, Norfolk Southern Corporation (the “Company”) hereby requests that the effective date of the Registration Statement on Form S-4 (File No. 333-240168) be accelerated by the Securities and Exchange Commission to 2:00 p.m. Eastern Daylight Time on August 18, 2020, or as soon thereafter as practicable.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to James R. Burke of Hinckley, Allen & Snyder LLP at (617) 378-4346 and that such effectiveness be confirmed in writing.
| Very truly yours, | ||
| NORFOLK SOUTHERN CORPORATION | ||
| By: | /s/ Clyde H. Allison, Jr. | |
| Name: Clyde H. Allison, Jr. | ||
Title: Vice President and Controller | ||
