Norfolk Southern Railway (NSRP) 10-Q 2004 Q2 Quarterly report

The Board of Directors

Norfolk Southern Railway Company:

Re:     Registration Statement No. 333-114795 on Form S-4.

With respect to the subject registration statement, we acknowledge our awareness of the use therein of our report dated July 27, 2004 related to our reviews of interim financial information.

Pursuant to Rule 436(c) under the Securities Act of 1933 (the Act), such report is not considered part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act.

/s/ KPMG LLP

Norfolk , Virginia

July 29, 2004