diff --git a/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory.vb b/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory.vb
index 4f21eaf1f6e7569e37bde170f36e64f0b3477680..31cf09d2cfff182d2815514e578527df02ffc218 100644
--- a/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory.vb
+++ b/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory.vb
@@ -1244,7 +1244,7 @@ Namespace Microsoft.CodeAnalysis.Semantics
         End Function
 
         Private Function CreateBoundDimStatementOperation(boundDimStatement As BoundDimStatement) As IVariableDeclarationStatement
-            Dim declarations As Lazy(Of ImmutableArray(Of IVariableDeclaration)) = New Lazy(Of ImmutableArray(Of IVariableDeclaration))(Function() GetVariableDeclarationStatementVariables(boundDimStatement))
+            Dim declarations As Lazy(Of ImmutableArray(Of IVariableDeclaration)) = New Lazy(Of ImmutableArray(Of IVariableDeclaration))(Function() GetVariableDeclarationStatementVariables(boundDimStatement.LocalDeclarations))
             Dim syntax As SyntaxNode = boundDimStatement.Syntax
             Dim type As ITypeSymbol = Nothing
             Dim constantValue As [Optional](Of Object) = New [Optional](Of Object)()
diff --git a/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory_Methods.vb b/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory_Methods.vb
index 5ba9a81be326fe106a583bc18df4e3b9454a65c3..28c892f91e6cb9cd4f3e970ffbe1a68c58282571 100644
--- a/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory_Methods.vb
+++ b/src/Compilers/VisualBasic/Portable/Operations/VisualBasicOperationFactory_Methods.vb
@@ -231,9 +231,9 @@ Namespace Microsoft.CodeAnalysis.Semantics
             Return Nothing
         End Function
 
-        Private Function GetVariableDeclarationStatementVariables(statement As BoundDimStatement) As ImmutableArray(Of IVariableDeclaration)
+        Private Function GetVariableDeclarationStatementVariables(declarations As ImmutableArray(Of BoundLocalDeclarationBase)) As ImmutableArray(Of IVariableDeclaration)
             Dim builder = ArrayBuilder(Of IVariableDeclaration).GetInstance()
-            For Each base In statement.LocalDeclarations
+            For Each base In declarations
                 If base.Kind = BoundKind.LocalDeclaration Then
                     Dim declaration = DirectCast(base, BoundLocalDeclaration)
                     builder.Add(OperationFactory.CreateVariableDeclaration(declaration.LocalSymbol, Create(declaration.InitializerOpt), _semanticModel, declaration.Syntax))
@@ -251,9 +251,9 @@ Namespace Microsoft.CodeAnalysis.Semantics
             If resourceList.IsDefault Then
                 Return Nothing
             End If
-            Dim declaration = resourceList.Select(Function(n) Create(n)).OfType(Of IVariableDeclaration).ToImmutableArray()
+
             Return New VariableDeclarationStatement(
-                            declaration,
+                            GetVariableDeclarationStatementVariables(resourceList),
                             _semanticModel,
                             syntax,
                             type:=Nothing,
diff --git a/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IUsingStatement.vb b/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IUsingStatement.vb
index da907af7ad1419f70ed79388d878aeafc64755d5..8b1689429635883e72561587297eca9535055f49 100644
--- a/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IUsingStatement.vb
+++ b/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IUsingStatement.vb
@@ -140,7 +140,21 @@ End Module]]>.Value
             Dim expectedOperationTree = <![CDATA[
 IUsingStatement (OperationKind.UsingStatement) (Syntax: 'Using c1 As ... End Using')
   Declaration: 
-    IVariableDeclarationStatement (0 declarations) (OperationKind.VariableDeclarationStatement) (Syntax: 'Using c1 As ... s C = New C')
+    IVariableDeclarationStatement (2 declarations) (OperationKind.VariableDeclarationStatement) (Syntax: 'Using c1 As ... s C = New C')
+      IVariableDeclaration (1 variables) (OperationKind.VariableDeclaration) (Syntax: 'c1')
+        Variables: Local_1: c1 As Program.C
+        Initializer: 
+          IObjectCreationExpression (Constructor: Sub Program.C..ctor()) (OperationKind.ObjectCreationExpression, Type: Program.C) (Syntax: 'New C')
+            Arguments(0)
+            Initializer: 
+              null
+      IVariableDeclaration (1 variables) (OperationKind.VariableDeclaration) (Syntax: 'c2')
+        Variables: Local_1: c2 As Program.C
+        Initializer: 
+          IObjectCreationExpression (Constructor: Sub Program.C..ctor()) (OperationKind.ObjectCreationExpression, Type: Program.C) (Syntax: 'New C')
+            Arguments(0)
+            Initializer: 
+              null
   Value: 
     null
   Body: 
@@ -164,5 +178,47 @@ IUsingStatement (OperationKind.UsingStatement) (Syntax: 'Using c1 As ... End Usi
 
             VerifyOperationTreeAndDiagnosticsForTest(Of UsingBlockSyntax)(source, expectedOperationTree, expectedDiagnostics)
         End Sub
+
+        <CompilerTrait(CompilerFeature.IOperation)>
+        <Fact>
+        Public Sub TestUsingStatement()
+            Dim source = <![CDATA[
+Imports System
+
+Module Program
+    Class C
+        Implements IDisposable
+        Public Sub Dispose() Implements IDisposable.Dispose
+        End Sub
+    End Class
+    Sub Main(args As String())
+        Using c1 As C = New C, c2 As C = New C'BIND:"Using c1 As C = New C, c2 As C = New C"
+            Console.WriteLine(c1)
+        End Using
+    End Sub
+End Module]]>.Value
+
+            Dim expectedOperationTree = <![CDATA[
+IVariableDeclarationStatement (2 declarations) (OperationKind.VariableDeclarationStatement) (Syntax: 'Using c1 As ... s C = New C')
+  IVariableDeclaration (1 variables) (OperationKind.VariableDeclaration) (Syntax: 'c1')
+    Variables: Local_1: c1 As Program.C
+    Initializer: 
+      IObjectCreationExpression (Constructor: Sub Program.C..ctor()) (OperationKind.ObjectCreationExpression, Type: Program.C) (Syntax: 'New C')
+        Arguments(0)
+        Initializer: 
+          null
+  IVariableDeclaration (1 variables) (OperationKind.VariableDeclaration) (Syntax: 'c2')
+    Variables: Local_1: c2 As Program.C
+    Initializer: 
+      IObjectCreationExpression (Constructor: Sub Program.C..ctor()) (OperationKind.ObjectCreationExpression, Type: Program.C) (Syntax: 'New C')
+        Arguments(0)
+        Initializer: 
+          null
+]]>.Value
+
+            Dim expectedDiagnostics = String.Empty
+
+            VerifyOperationTreeAndDiagnosticsForTest(Of UsingStatementSyntax)(source, expectedOperationTree, expectedDiagnostics)
+        End Sub
     End Class
 End Namespace
diff --git a/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IVariableDeclaration.vb b/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IVariableDeclaration.vb
index 910f868a131536ade0a6b33fbe6a99e142db8253..eab5cd753cc47e324de6bc063ffc3f04b6de34a2 100644
--- a/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IVariableDeclaration.vb
+++ b/src/Compilers/VisualBasic/Test/Semantic/IOperation/IOperationTests_IVariableDeclaration.vb
@@ -1,4 +1,4 @@
-' Copyright (c) Microsoft.  All Rights Reserved.  Licensed under the Apache License, Version 2.0.  See License.txt in the project root for license information.
+' Copyright (c) Microsoft.  All Rights Reserved.  Licensed under the Apache License, Version 2.0.  See License.txt in the project root for license information.
 
 Imports Microsoft.CodeAnalysis.VisualBasic.Syntax
 Imports Microsoft.CodeAnalysis.Semantics
@@ -645,7 +645,14 @@ End Module]]>.Value
             Dim expectedOperationTree = <![CDATA[
 IUsingStatement (OperationKind.UsingStatement) (Syntax: 'Using c1 As ... End Using')
   Declaration: 
-    IVariableDeclarationStatement (0 declarations) (OperationKind.VariableDeclarationStatement) (Syntax: 'Using c1 As New C')
+    IVariableDeclarationStatement (1 declarations) (OperationKind.VariableDeclarationStatement) (Syntax: 'Using c1 As New C')
+      IVariableDeclaration (1 variables) (OperationKind.VariableDeclaration) (Syntax: 'c1')
+        Variables: Local_1: c1 As Program.C
+        Initializer: 
+          IObjectCreationExpression (Constructor: Sub Program.C..ctor()) (OperationKind.ObjectCreationExpression, Type: Program.C) (Syntax: 'New C')
+            Arguments(0)
+            Initializer: 
+              null
   Value: 
     null
   Body: