using System;

using System.Xml;

using System.Xml.Linq;

public class Program

{

    public static void Main()

    {

        string xml = @"<Items>

<Item>

  <NodeA>Some Value</NodeA>

  <NodeB>N</NodeB>

  <NodeC />

 </Item>

 <Item>

  <NodeA>Some 2223Value</NodeA>

  <NodeB>2223N</NodeB>

  <NodeC>12344</NodeC>

 </Item>

</Items>";

​

        XDocument doc = XDocument.Parse(xml);

​

        var result = doc.Root.Descendants("NodeC");

​

        foreach(var item in result)

        {

            Console.WriteLine(item.Value);

        }

    }

}