United States securities and exchange commission logo June 28, 2021 Jean-Jacques Ruest President, Chief Executive Officer and Director Canadian National Railway Company 935 de La Gaucheti re Street West Montreal, Quebec Canada H3B 2M9 Re: Canadian National Railway Company Registration Statement on Form F-4 Filed June 22, 2021 File No. 333-257298 Dear Mr. Ruest: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Jenny Hochenberg, Esq.