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Burlington Northern Santa Fe 10-Q 2005
Independent Registered Public Accounting Firm's Awareness Letter

Exhibit 15.1


July 26, 2005


Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549


Re:    Burlington Northern Santa Fe Corporation
     Registration Statements on Form S-3
     (No. 333-99643)
     (No. 333-59894)
     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. 33-63247)
     (No. 33-63249)
     (No. 33-63253)
     (No. 333-03275)
     (No. 333-03277)
     (No. 333-19241)
     (No. 333-77615)
     (No. 333-59854)
     (No. 333-10838)




We are aware that our report dated July 20, 2005 on our review of the consolidated interim financial information of Burlington Northern Santa Fe Corporation and its subsidiaries (the “Company”) as of and for the period ended June 30, 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter then ended is incorporated by reference in the Registration Statements referred to above.


Yours very truly,


/s/ PricewaterhouseCoopers LLP



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