Exhibit 15.1
July 24, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Burlington Northern Santa Fe Corporation
Registration Statement on Form S-3
(No. 333-130214)
Registration Statements on Form S-8
(No. 33-62825)
(No. 33-62827)
(No. 33-62829)
(No. 33-62831)
(No. 33-62833)
(No. 33-62835)
(No. 33-62837)
(No. 33-62839)
(No. 33-62841)
(No. 33-62943)
(No. 33-63249)
(No. 333-03275)
(No. 333-03277)
(No. 333-19241)
(No. 333-77615)
(No. 333-59854)
(No. 333-108384)
(No. 333-118732)
(No. 333-133434)
(No. 333-135893)
(No. 333-135894)
(No. 333-135897)
Commissioners:
We are aware that our report dated July 18, 2007 on our review of the consolidated interim financial information of Burlington Northern Santa Fe Corporation (the “Company”) for the three and six month periods ended June 30, 2007 and 2006 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2007 is incorporated by reference in the Registration Statements referred to above.
Yours very truly,
/s/ PricewaterhouseCoopers LLP
