The New England Central Railroad train 324 is seen making an early morning passage through the 166-year-old Bellows Falls Tunnel with NECR SD40M-2 3476 leading SD40-2R 3405 and SD40M-2 3477. The tunnel is a historic landmark located in the center of the Village of Bellows Falls, in the Town of Rockingham, and was constructed by the Vermont Valley Railroad constructed the tunnel in 1851. The tunnel is constructed of laid-up dimension stone in a horseshoe shaped arch and measures 278 feet long. It was 'lowered' in 2007, the third such lowering in its existence, to accommodate double stack cars to the height of 20' 8".