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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B><BR>
<B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B><BR>
<B>UNDER</B><BR>
<B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 20pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CSX CORPORATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact Name of Registrant as Specified
in Its Charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="2" CELLPADDING="2" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 47%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>Virginia</B></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>62-1051971</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>(State or Other Jurisdiction of </B></FONT><BR>
<FONT STYLE="font-size: 10pt"><B>Incorporation or Organization)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>(I.R.S. Employer</B></FONT><BR>
<FONT STYLE="font-size: 10pt"><B>Identification No.)</B></FONT></TD></TR>
</TABLE>

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    <TD STYLE="width: 48%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 47%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>500 Water Street, 15th Floor, Jacksonville, Florida</B></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>32202</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Zip Code)</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CSX 2019 Stock and Incentive Award Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full Title of the Plan)</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nathan D. Goldman, Esq.</B><BR>
<B>Executive Vice President, Chief Legal Officer </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>and Corporate Secretary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><BR>
<B>CSX Corporation</B><BR>
<B>500 Water Street</B><BR>
<B>Jacksonville, Florida 32202</B><BR>
<B>(Name and Address of Agent for Service)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>904-359-7611<BR>
(Telephone Number, Including Area Code, of Agent for Service)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Copies to:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Edmond FitzGerald, Esq.<BR>
Davis Polk &amp; Wardwell LLP<BR>
450 Lexington Avenue<BR>
New York, NY 10017<BR>
(215) 450-4644</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

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<TABLE CELLSPACING="2" CELLPADDING="2" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 15%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 61%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 20%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Large&nbsp;accelerated&nbsp;filer</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Accelerated filer</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Non-accelerated&nbsp;filer</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT> (Do not check if a smaller reporting company)</TD>
    <TD>&nbsp;</TD>
    <TD>Smaller&nbsp;reporting&nbsp;company</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Emerging&nbsp;growth&nbsp;company</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: Black 2pt solid; border-left: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-right: black 1.5pt solid; border-top: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-right: black 1.5pt solid; border-top: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 2pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center; border-top: Black 2pt solid"><FONT STYLE="font-size: 10pt"><B>Proposed</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid; border-top: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 2pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center; border-top: Black 2pt solid"><FONT STYLE="font-size: 10pt"><B>Proposed</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid; border-top: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-top: Black 2pt solid">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center; border-top: Black 2pt solid; border-right: Black 2pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-left: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Maximum</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Maximum</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center; border-right: Black 2pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-left: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Offering</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Aggregate</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center; border-right: Black 2pt solid"><FONT STYLE="font-size: 10pt"><B>Amount</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-left: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>to be</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Price</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Offering</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center; border-right: Black 2pt solid"><FONT STYLE="font-size: 10pt"><B>of Registration</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-left: Black 2pt solid; padding-left: 4pt"><FONT STYLE="font-size: 10pt"><B>Title of Securities to be Registered</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Registered</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Per Share</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Price</B></FONT></TD>
    <TD STYLE="border-right: black 1.5pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; text-align: center; border-right: Black 2pt solid"><FONT STYLE="font-size: 10pt"><B>Fee</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid; border-left: Black 2pt solid; padding-left: 4pt"><B>Common Stock, $1.00 par value per share</B></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-right: black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid">14,000,000 shares(1) </TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-right: black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid; text-align: right">$</TD>
    <TD STYLE="vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid; text-align: right">78.615</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;(2)</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-right: black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid; text-align: right">$</TD>
    <TD STYLE="vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid; text-align: right">1,100,610,000</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid">(2)</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-right: black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid; text-align: right">$</TD>
    <TD STYLE="vertical-align: top; border-top: Black 1.5pt solid; border-bottom: Black 2pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; border-top: Black 1.5pt solid; border-right: Black 2pt solid; border-bottom: Black 2pt solid">133,393.94(3)</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 42.85pt">(1) &nbsp;&nbsp;Pursuant to Rule 416(a)
of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), the Registration Statement shall be deemed to cover
additional shares resulting from the split of, or a stock dividend on, the registered shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 42.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 42.85pt">(2) &nbsp;&nbsp;Estimated solely for the
purpose of calculating the registration fee in accordance with Rule 457(c) and 457(h) under the Securities Act, based upon the
average of the high and low prices for the Common Stock, $1.00 par value per share (&ldquo;Common Stock&rdquo;), of CSX Corporation
(&ldquo;CSX&rdquo; or the &ldquo;Registrant&rdquo;) as reported on the NASDAQ Global Select Market on May 2, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 42.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 42.85pt">(3) &nbsp;&nbsp;Rounded up to the nearest
penny.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 42.85pt">&nbsp;&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Registration Statement on Form S-8
is being filed by CSX to register 14,000,000 shares of CSX&rsquo;s Common Stock, par value $1.00 per share (&ldquo;Common Stock&rdquo;),
that may be issued pursuant to the CSX 2019 Stock and Incentive Award Plan (the &ldquo;Plan&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The document(s) containing the information
specified in Part&nbsp;I of Form S-8 will be sent or given to employees as specified by Rule&nbsp;428(b)(1) of the Securities Act
of 1933, as amended (the &ldquo;Securities Act&rdquo;). These document(s) and the documents incorporated by reference herein pursuant
to Item&nbsp;3 of Part&nbsp;II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of
the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following documents filed with the Securities and Exchange
Commission (the &ldquo;Commission&rdquo;) are hereby incorporated by reference in this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%">(i)</TD>
    <TD STYLE="vertical-align: top">CSX&rsquo;s Annual Report on Form 10-K for the year ended December&nbsp;31, 2018; </TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%">(ii)</TD>
    <TD STYLE="vertical-align: top">CSX&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March&nbsp;31, 2019; </TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; font-size: 10pt">(iii)</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">CSX&rsquo;s Definitive Proxy Statement on Schedule 14A, filed with the Commission on March 22, 2019;</TD></TR>
</TABLE>


<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; font-size: 10pt">(iv)</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">CSX&rsquo;s Current Reports on Form 8-K, filed with the Commission on January&nbsp;16, 2019, February&nbsp;12, 2019, February&nbsp;27, 2019, April 3, 2019 and April 16, 2019; </TD></TR>
</TABLE>


<P STYLE="margin-top: 0; margin-bottom: 0"></P>
<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%">(v)</TD>
    <TD STYLE="vertical-align: top">All other reports filed pursuant to Section&nbsp;13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), since the end of the fiscal year covered by the Annual Report on Form 10-K for the year ended December&nbsp;31, 2018 referred to in clause (i)&nbsp;above; and </TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%">(vi)</TD>
    <TD STYLE="vertical-align: top">The description of CSX&rsquo;s Common Stock, which is contained in CSX&rsquo;s Current Report on Form 8-K, filed with the Commission on July&nbsp;19, 2018. </TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, all documents subsequently
filed by the Registrant with the Commission pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
the filing of a post-effective amendment that either indicates that all securities offered hereby have been sold or deregisters
all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be
a part hereof from the date of filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed
to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;4. Description of Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;5. Interests of Named Experts and Counsel.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">Article 10 of the
Virginia Stock Corporation Act (&ldquo;VSCA&rdquo;) allows, in general, for indemnification, in certain circumstances, by a corporation
of any person threatened with or made a party to any action, suit or proceeding by reason of the fact that he or she is, or was,
a director or officer of such corporation or, while a director or officer, is or was serving at such corporation&rsquo;s request
as a director, officer, manager, partner, trustee, employee or agent of another entity, if such person acted in good faith and
believed his or her conduct to be in the best interests of such corporation. Indemnification is also authorized with respect to
a criminal proceeding where the person had no reasonable cause to believe that his or her conduct was unlawful. Article 10 of the
VSCA also provides that a corporation may make any other or further indemnity (including indemnity with respect to a proceeding
by or in the right of the corporation) if authorized by its articles of incorporation or a shareholder-adopted bylaw, except an
indemnity against willful misconduct or a knowing violation of the criminal law. Article 9 of the VSCA authorizes the elimination
of liability of, and provides limitations on damages payable by, officers and directors, except in cases of willful misconduct
or a knowing violation of criminal law or any federal or state securities law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">CSX&rsquo;s Amended
and Restated Articles of Incorporation provides for mandatory indemnification of any director or officer of CSX who is, was or
is threatened to be made a party to any proceeding (including any proceeding by or on behalf of CSX) by reason of the fact that
he or she is or was a director or officer of CSX or was serving any other legal entity in any capacity at the request of CSX against
all liabilities and reasonable expenses incurred in the proceeding, except such liabilities and expenses as are incurred because
of such director&rsquo;s or officer&rsquo;s willful misconduct or knowing violation of the criminal law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">CSX&rsquo;s Amended
and Restated Articles of Incorporation also provide that in every instance permitted under the VSCA in effect from time to time,
the liability of a director or officer of CSX to CSX or CSX&rsquo;s shareholders arising out of a single transaction, occurrence
or course of conduct will be limited to one dollar.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">CSX maintains a standard
policy of officers&rsquo; and directors&rsquo; liability insurance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 42.85pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;7. Exemption from Registration Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;8. Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The exhibits
to this Registration Statement are described in the Exhibit&nbsp;Index below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;9. Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The Registrant
hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">(1) To file, during any period
in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(i) To include
any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">(ii) To reflect in the prospectus
any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than 20&nbsp;percent change in the maximum aggregate offering price set forth
in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">(iii) To include any material
information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change
in such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>provided, however</I>, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)
of the Exchange Act that are incorporated by reference in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">(2) That, for the purpose of determining
any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new Registration Statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I>
offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">(b) The Registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act, each filing of its annual report pursuant to Section&nbsp;13(a)
or 15(d) of the Exchange Act (and, where applicable, each filing of the ESPP&rsquo;s annual report pursuant to Section&nbsp;15(d)
of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
<I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">(c) Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
pursuant to foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Jacksonville, State of Florida, on May&nbsp;7, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE BORDER="0" CELLSPACING="2" CELLPADDING="2" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><B>CSX CORPORATION</B></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 50%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 46%">/s/ Nathan D. Goldman </TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Nathan D. Goldman <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Executive
Vice President, Chief Legal Officer</P>

<P STYLE="margin: 0pt 0">and Corporate Secretary</P>



</TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following persons in the capacities indicated on May&nbsp;7, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="4" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; border-bottom: Black 1pt solid; text-align: center">Signature</TD>
    <TD STYLE="width: 7%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 45%; border-bottom: Black 1pt solid; text-align: center">Title</TD>
</TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ James M. Foote</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><P STYLE="margin: 0pt 0">James M. Foote</P>

<P STYLE="margin: 0pt 0">&nbsp;</P>


</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">President, Chief Executive Officer and Director<BR>
(Principal Executive Officer)</P>


</TD>
</TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"></TD>
</TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ Frank A. Lonegro</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Frank A. Lonegro</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">President, Chief Executive Officer and Director<BR>
(Principal Executive Officer)</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ Angela C. Williams</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Angela C. Williams</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><P STYLE="margin: 0pt 0">Vice President and Controller<BR>
(Principal Accounting Officer)</P>


</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ Donna M. Alvarado</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Donna M. Alvarado</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ Pamela L. Carter</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Pamela L. Carter</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ Steven T. Halverson</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Steven T. Halverson</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ Paul C. Hilal</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><P STYLE="margin: 0pt 0">Paul C. Hilal</P>


</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ John D. McPherson</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">John D. McPherson</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ David M. Moffett</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">David M. Moffett</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ Linda H. Riefler</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Linda H. Riefler</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">&nbsp;/s/ J. Steven Whisler </TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">J. Steven Whisler</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD></TD>
    <TD STYLE="text-align: center">Director</P>

<P STYLE="margin: 0pt 0"></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 2pt solid">/s/ John J. Zillmer</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><P STYLE="margin: 0pt 0">John J. Zillmer</P>


</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><P STYLE="margin: 0pt 0">Chairman and Director</P>


</P>

<P STYLE="margin: 0pt 0"></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="2" CELLSPACING="2" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>By:</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Nathan D. Goldman</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>Nathan D. Goldman</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>Attorney-in-fact</P>

<P STYLE="margin: 0pt 0"></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INDEX TO EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="2" CELLPADDING="2" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; width: 3%"><A HREF="dp106403_ex0501.htm">5.1</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 95%"><A HREF="dp106403_ex0501.htm">Opinion of Hunton Andrews Kurth LLP as to the legality of the securities being registered (filed herewith)</A></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap"><A HREF="dp106403_ex0501.htm">23.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="dp106403_ex0501.htm">Consent of Hunton Andrews Kurth LLP (included in Exhibit 5.1) </A></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap"><A HREF="dp106403_ex2302.htm">23.2</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="dp106403_ex2302.htm">Consent of Ernst &amp; Young LLP, independent registered public accounting firm (filed herewith)</A></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap"><A HREF="dp106403_ex2401.htm">24.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="dp106403_ex2401.htm">Powers of Attorney (filed herewith)</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap"><A HREF="dp106403_ex9901.htm">99.1</A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="dp106403_ex9901.htm">CSX 2019 Stock and Incentive Award Plan (filed herewith)</A></TD></TR>
</TABLE>


<P STYLE="margin: 0">&nbsp;</P>

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[{"type": "S-8", "sequence": "1", "filename": "dp106403_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 53319}]
{"company-data": {"conformed-name": "CSX CORP", "cik": "0000277948", "assigned-sic": "4011", "irs-number": "621051971", "state-of-incorporation": "VA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-231259", "film-number": "19803172"}, "business-address": {"street1": "500 WATER STREET", "street2": "15TH FLOOR", "city": "JACKSONVILLE", "state": "FL", "zip": "32202", "phone": "9043593200"}, "mail-address": {"street1": "500 WATER STREET", "street2": "15TH FLOOR", "city": "JACKSONVILLE", "state": "FL", "zip": "32202"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
CSX CORPORATION
(Exact Name of Registrant as Specified
in Its Charter)
Virginia
62-1051971
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification No.)
500 Water Street, 15th Floor, Jacksonville, Florida
32202
(Address of Principal Executive Offices)
(Zip Code)
CSX 2019 Stock and Incentive Award Plan
(Full Title of the Plan)
Nathan D. Goldman, Esq.
Executive Vice President, Chief Legal Officer
and Corporate Secretary
CSX Corporation
500 Water Street
Jacksonville, Florida 32202
(Name and Address of Agent for Service)
904-359-7611
(Telephone Number, Including Area Code, of Agent for Service)
Copies to:
Edmond FitzGerald, Esq.
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
(215) 450-4644
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging
growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☒
Accelerated filer
☐
Non-accelerated filer
☐
(Do not check if a smaller reporting company)
Smaller reporting company
☐
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
CALCULATION OF REGISTRATION FEE
Proposed
Proposed
Maximum
Maximum
Amount
Offering
Aggregate
Amount
to be
Price
Offering
of Registration
Title of Securities to be Registered
Registered
Per Share
Price
Fee
Common Stock, $1.00 par value per share
14,000,000 shares(1)
$
78.615
(2)
$
1,100,610,000
(2)
$
133,393.94(3)
(1)   Pursuant to Rule 416(a)
of the Securities Act of 1933, as amended (the "Securities Act"), the Registration Statement shall be deemed to cover
additional shares resulting from the split of, or a stock dividend on, the registered shares.
(2)   Estimated solely for the
purpose of calculating the registration fee in accordance with Rule 457(c) and 457(h) under the Securities Act, based upon the
average of the high and low prices for the Common Stock, $1.00 par value per share ("Common Stock"), of CSX Corporation
("CSX" or the "Registrant") as reported on the NASDAQ Global Select Market on May 2, 2019.
(3)   Rounded up to the nearest
penny.
EXPLANATORY NOTE
This Registration Statement on Form S-8
is being filed by CSX to register 14,000,000 shares of CSX's Common Stock, par value $1.00 per share ("Common Stock"),
that may be issued pursuant to the CSX 2019 Stock and Incentive Award Plan (the "Plan").
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
The document(s) containing the information
specified in Part I of Form S-8 will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act
of 1933, as amended (the "Securities Act"). These document(s) and the documents incorporated by reference herein pursuant
to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of
the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents filed with the Securities and Exchange
Commission (the "Commission") are hereby incorporated by reference in this Registration Statement:
(i)
CSX's Annual Report on Form 10-K for the year ended December 31, 2018;
(ii)
CSX's Quarterly Report on Form 10-Q for the quarter ended March 31, 2019;
(iii)
CSX's Definitive Proxy Statement on Schedule 14A, filed with the Commission on March 22, 2019;
(iv)
CSX's Current Reports on Form 8-K, filed with the Commission on January 16, 2019, February 12, 2019, February 27, 2019, April 3, 2019 and April 16, 2019;
(v)
All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), since the end of the fiscal year covered by the Annual Report on Form 10-K for the year ended December 31, 2018 referred to in clause (i) above; and
(vi)
The description of CSX's Common Stock, which is contained in CSX's Current Report on Form 8-K, filed with the Commission on July 19, 2018.
In addition, all documents subsequently
filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
the filing of a post-effective amendment that either indicates that all securities offered hereby have been sold or deregisters
all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be
a part hereof from the date of filing of such documents.
Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed
to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall
not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
Article 10 of the
Virginia Stock Corporation Act ("VSCA") allows, in general, for indemnification, in certain circumstances, by a corporation
of any person threatened with or made a party to any action, suit or proceeding by reason of the fact that he or she is, or was,
a director or officer of such corporation or, while a director or officer, is or was serving at such corporation's request
as a director, officer, manager, partner, trustee, employee or agent of another entity, if such person acted in good faith and
believed his or her conduct to be in the best interests of such corporation. Indemnification is also authorized with respect to
a criminal proceeding where the person had no reasonable cause to believe that his or her conduct was unlawful. Article 10 of the
VSCA also provides that a corporation may make any other or further indemnity (including indemnity with respect to a proceeding
by or in the right of the corporation) if authorized by its articles of incorporation or a shareholder-adopted bylaw, except an
indemnity against willful misconduct or a knowing violation of the criminal law. Article 9 of the VSCA authorizes the elimination
of liability of, and provides limitations on damages payable by, officers and directors, except in cases of willful misconduct
or a knowing violation of criminal law or any federal or state securities law.
CSX's Amended
and Restated Articles of Incorporation provides for mandatory indemnification of any director or officer of CSX who is, was or
is threatened to be made a party to any proceeding (including any proceeding by or on behalf of CSX) by reason of the fact that
he or she is or was a director or officer of CSX or was serving any other legal entity in any capacity at the request of CSX against
all liabilities and reasonable expenses incurred in the proceeding, except such liabilities and expenses as are incurred because
of such director's or officer's willful misconduct or knowing violation of the criminal law.
CSX's Amended
and Restated Articles of Incorporation also provide that in every instance permitted under the VSCA in effect from time to time,
the liability of a director or officer of CSX to CSX or CSX's shareholders arising out of a single transaction, occurrence
or course of conduct will be limited to one dollar.
CSX maintains a standard
policy of officers' and directors' liability insurance.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
The exhibits
to this Registration Statement are described in the Exhibit Index below.
Item 9. Undertakings.
(a) The Registrant
hereby undertakes:
(1) To file, during any period
in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i) To include
any prospectus required by Section 10(a)(3) of the Securities Act;
(ii) To reflect in the prospectus
any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth
in the "Calculation of Registration Fee" table in the effective registration statement; and
(iii) To include any material
information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change
in such information in the Registration Statement;
provided, however
, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d)
of the Exchange Act that are incorporated by reference in the Registration Statement.
(2) That, for the purpose of determining
any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new Registration Statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b) The Registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act, each filing of its annual report pursuant to Section 13(a)
or 15(d) of the Exchange Act (and, where applicable, each filing of the ESPP's annual report pursuant to Section 15(d)
of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c) Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant
pursuant to foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Jacksonville, State of Florida, on May 7, 2019.
CSX CORPORATION
By:
/s/ Nathan D. Goldman
Nathan D. Goldman
Executive
Vice President, Chief Legal Officer
and Corporate Secretary
Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following persons in the capacities indicated on May 7, 2019.
Signature
Title
/s/ James M. Foote
James M. Foote
President, Chief Executive Officer and Director
(Principal Executive Officer)
/s/ Frank A. Lonegro
Frank A. Lonegro
President, Chief Executive Officer and Director
(Principal Executive Officer)
/s/ Angela C. Williams
Angela C. Williams
Vice President and Controller
(Principal Accounting Officer)
/s/ Donna M. Alvarado
Donna M. Alvarado
Director
/s/ Pamela L. Carter
Pamela L. Carter
Director
/s/ Steven T. Halverson
Steven T. Halverson
Director
/s/ Paul C. Hilal
Paul C. Hilal
Director
/s/ John D. McPherson
John D. McPherson
Director
/s/ David M. Moffett
David M. Moffett
Director
/s/ Linda H. Riefler
Linda H. Riefler
Director
/s/ J. Steven Whisler
J. Steven Whisler
Director
/s/ John J. Zillmer
John J. Zillmer
Chairman and Director
By:
/s/ Nathan D. Goldman
Nathan D. Goldman
Attorney-in-fact
INDEX TO EXHIBITS
5.1
Opinion of Hunton Andrews Kurth LLP as to the legality of the securities being registered (filed herewith)
23.1
Consent of Hunton Andrews Kurth LLP (included in Exhibit 5.1)
23.2
Consent of Ernst & Young LLP, independent registered public accounting firm (filed herewith)
24.1
Powers of Attorney (filed herewith)
99.1
CSX 2019 Stock and Incentive Award Plan (filed herewith)