February 14, 2006 Mail Stop 3561 Via US Mail and Facsimile Mr. Henry C. Wolf Vice Chairman and Chief Financial Officer 3 Commercial Place Norfolk, Virginia 23510-2191 Re: Norfolk Southern Corporation Form 10-K for the year ended December 31, 2004 Forms 10-QSB for the periods ended June 30, 2005, March 31, 2005 and September 30, 2005 Commission file #: 001-08339 Dear Mr. Wolf: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Linda Cvrkel Branch Chief ?? ?? ?? ?? Mr. Henry C. Wolf Norfolk Southern Corporation February 2, 2006 Page 1