Mail Stop 3561 February 1, 2006 Via U.S. Mail Ms. Carolyn Sizemore Vice President and Controller CSX Corporation 500 Water Street, 15th Floor Jacksonville, Florida 32202 	RE:	CSX Corporation 		Form 10-K for the year ended December 31, 2004 		Filed March 8, 2005 		File No. 1-08022 Dear Ms. Sizemore: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Linda Cvrkel Branch Chief ?? ?? ?? ?? Ms. Carolyn Sizemore CSX Corporation December 12, 2005 Page 1