E	   EVANGELINE RWY.
E&E	   ELBERTON & EASTERN RAILROAD CO.
E&I	   EVANSVILLE, INDIANAPOLIS & TERRE HAUTE RWY. [EVANSVILLE & 
	   INDIANAPOLIS RAILROAD]
E&M	   *ERIE & MICHIGAN RWY. & NAVIGATION CO.
E&M        *ETNA & MONTROSE RR
E&VR       EMPORIUM & RICH VALLEY RR
E&WC	   EAST & WEST COAST RAILWAY
EAAZ	   EAST ALCOA ALUMINUM COMPANY     
EACH       EAST CAMDEN & HIGHLAND RR CO.
EACU       EAST ASIATIC CO.,LTD.(TRANS PAC.SERV)
EACX	   ELMAR TANK LINE CO.
EAFX	   RAIL LOGISTICS, LC
EAGX       EAGLEBROOK INC.
EAMX	   EVEREST RAILCAR SERRVICES, INC.
EARY       EASTERN ALABAMA RAILWAY
EASO       EASX CORPORATION D/B/A EASX RAILROAD CORPORATION
EAST	   EASTERN SHORE
EASU       WATERFRONT CONTAINER LEASING COMPANY
EASX       EAST RAILCAR CORPORATION
EASZ       *HONG KONG ISLANDS LINE AMERICA S.A.
EASZ	   *WATERFRONT CONTAINER LEASING COMPANY
EAZR       EAZOR EXPRESS INC
EB         EAST BERLIN RWY
EBAX       ALBEMARLE CORPORATION [ETHYL CORP]
EBBX	   *ETHYL CORP.
EBBX	   +*ED BURRIER & ASSOCIATES
EBC	   EASTERN BRITISH COLUMBIA RWY. CO.
EBCX	   *CARSON PETROLEUM CO.
EBCX	   *CITIES SERVICE OIL CO.
EBCX	   *E. BERGHAUSEN CHEMICAL CO.
EBCX	   *ETHYL CORP.
EBDX	   ETHYL CORP.
EBGX	   ELECTRO BLEACHING GAS CO.
EBL	   EAST BRANCH & LINCOLN
EBPX	   EMPIRE BUILDER PRIVATE CARS	  
EBSR	   EAST BROOKFIELD & SPENCER RAILROAD, LLC 
EBT        EAST BROADTOP RAILROAD & COAL CO.
EBTX	   ENGLISH BOILER & TUBE INC.
ECBR       EAST COOPER & BERKELEY RAILROAD COMPANY
ECC	   EMPIRE COKE COMPANY
ECCX       ETHYL CANADA INC.
ECDU	   ECDC ENVIRONMENTAL, LC
ECDX	   *EDWIN COOPER, INC.
ECDX       +ETHYL CORP. [ETHYL PETROLEUM ADDITIVES, INC.]
ECGX	   *E. C. GASTON RAILROAD
ECGX       +ALABAMA POWER COMPANY
ECH	   EAST CAMDEN & HIGHLAND RAILROAD CO.
ECIDA	   ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
ECIX       ERMAN CORP.
ECIZ	   ERIE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
ECLX       *ELM-CENTRAL RAIL LEASING, LP
ECLX	   +ERCO WORLDWIDE (USA) INC.
ECO        ECORAIL INCORPORATED
ECON       EASTERN CONTAINER LIMITED
ECOX	   *EAGLE COTTON OIL CO.
ECOX       +ECO EAST
ECOZ       ECORAIL INCORPORATED (ECOLAB)
ECPX	   *EQUITY CO-OPERATIVE PACKING CO.
ECPX	   *ETHYL CORP.
ECPX       *E.C.C. AMERICA, INC.
ECQX       DEGUSSA ENGINEERED CARBONS INC.
ECRX       *ECONO-RAIL CORPORATION
ECRX	   +KINDER MORGAN PETCOKE, LP
ECRZ       NORFOLK SOUTHERN [CONSOLIDATED RAIL CORP.]
ECSX	   *SCURLOCK TANK CAR CO.
ECSX	   *GENERAL AMERICAN TRANSPORTATION CORP
ECSZ	   ELGIN CROP SERVICE COMPANY, INC.
ECTB	   EAST CHATTANOOGA BELT RAILWAY
ECTC	   EAST TEXAS CENTRAL RAILROAD
ECUD       ECUADORIAN LINES INC.
ECUX       EXXON CHEMICAL AMERICAS (EXXON-MOBIL CORP.)
ECX	   *CONSTANTIN REFINING CO.
ECX	   *EMERYVILLE CHEMICAL CO.
ECXX       EAST CARBON DEVELOPMENT COMPANY (ECDC ENVIRONMENTAL, LC)
EDBC	   EDMONTON, DUNVEGAN & BRITISH COLUMBIA RWY. CO.
EDCX	   *ETHYL-DOW CHEMICAL CO.
EDCX       +EL DORADO CHEMICAL COMPANY (EDC, INC.)
EDEX       THE EMPIRE DISTRICT ELECTRIC COMPANY
EDGX       ALLIANT ENERGY (WISX) [WISCONSIN POWER & LIGHT COMPANY]
EDIU       EDI INC.
EDIZ       EDI INC.
EDM	   EL DORADO & WESTERN RAILWAY CO.
EDOX	   EL DORADO TERMINAL CO.
EDRX	   AMERICAN PETROFINA CO. OF TEXAS [EL DORADO REFINING CO.]
EDSX	   *E.D. SLOAN
EDSX       *EXXON COMPANY, U.S.A. [CARTER OIL CO.]
EDW        EL DORADO & WESSON RAILWAY CO
EDZX       ENVASES DE ZACATECAS S.A. DE C.V.
EE         ELLIS & EASTERN CO.
EEC        EAST ERIE COMMERCIAL RAILROAD
EEIX       ELECTRIC ENERGY, INC.
EELX       (NATX) G. E. RAIL SERVICES CORP. [EVANS EQUIPMENT LEASING; 
	   UNITED STATES RAILWAY LEASING CO.; ITEL RAIL CORP]
EENX       EQUIPMENT ENTERPRISE, INC.
EERX       *EBENEZAR RAILCAR SERVICES, INC.
EERX	   *ECCLES & EASTERN RAILROAD CO.
EERZ	   ELLIS AND EASTERN CO.
EETH       EASTERN EXPRESS INC
EFCX	   EVERGREEN FREIGHT CAR CORP.
EFRR       EFFINGHAM RAILROAD COMPANY
EFRX	   THE RAIL-TRAILER CO.
EGCX	   EAGLE GASOLINE CO.
EGCZ	   ECONOMY GAS COMPANY
EGIZ	   ESSEX GROUP, INC.
EGSX       ENTERGY GULF STATES INC
EGX	   EMPIRE OIL REFINING CO. [EMPIRE REFINERIES, INC.]
EHDX       ERMAN HOWELL DIV. LURIA STEEL & TRADING CORP.
EHLX	   NORTH AMERICAN CAR CORP.
EHSX       ESSEX HYBRID SEED COMPANY, LTD.
EHX	   ERMAN HOWELL DIV. LURIA STEEL & TRADING CORP.
EICX       EDLOW INTERNATIONAL COMPANY
EIDU       ETHYL, SA
EIIX	   EMERY INDUSTRIES, INC.
EIRC       EASTERN ILLINOIS RAILROAD COMPANY
EIRR       EASTERN IDAHO RAILROAD, INC.
EISU       EVERGREEN INTERNATIONAL (USA) CORPORATION
EIZ	   EMERY INDUSTRY
EJ&E	   ELGIN, JOLIET & EASTERN RAILWAY CO.
EJ&S	   EAST JORDAN & SOUTHERN RAILROAD
EJBX	   E.J. BALZA CO.
EJE        ELGIN, JOLIET & EASTERN RAILWAY CO.
EJGX	   E. & J. GALLO WINERY
EJLX       GEO-ENERGY LIMITED
EJR        EAST JERSEY RAILROAD & TERMINAL CO.
EJS        EAST JORDAN & SOUTHERN RR
EJX	   ELLIOTT JONES & CO., INC.
EK	   EASTERN KENTUCKY SOUTHERN RAILWAY [EASTERN KENTUCKY RAILWAY]
EKBU       KEISERLING (UK), LTD
EKCX	   EASTMAN KODAK CO.
EKCZ	   EAST KENTUCKY COAL DOCKS
EKLU       K LINE
EKMX	   EMMONS COAL MINING CO.
EKNA	   EUREKA SPRINGS & NORTH ARKANSAS RAILROAD
EKSX       E. KAHN'S SONS CO. (FRUIT GROWERS EXPRESS; NATIONAL CAR CO.)
EL         NORFOLK SOUTHERN RWY.[CONRAIL; ERIE-LACKAWANNA RAILROAD]
ELBX	   CUSTOM CAR SERVICE CORP. [E.L. BRIDE CO.]
ELCX	   *ELKLAND LEATHER CO.
ELCX       +ELI LILLY AND COMPANY
ELFX       ELECTRIC FUELS CORPORATION
ELGX	   ELGRAE TANK CAR LINE
ELIZ	   ELLSWORTH INDUSTRY
ELKK	   ELKEM METALS COMPANY
ELKR       ELK RIVER RAILROAD, INC.
ELKX       ELKEM METAL COMPANY
ELKZ	   ELK RIVER RAILROAD, INC.
ELMD	   ELECTRO-MOTIVE DIVISION, GENERAL MOTORS CORP
ELMX	   ELM OIL CO.
ELRC       ELLER AND COMPANY
ELRZ	   ELK RIVER RAILROAD, INC.
ELOX	   ELCON, INC.
ELS        ESCANABA & LAKE SUPERIOR RAILROAD
ELSX	   *EASTERN LIVE STOCK EXPRESS CO.
ELSX       +KENTUCKY MAY COAL COMPANY, INC.
ELTC       ELLIS TRUCKING CO INC
ELTX       B.P. SOLVAY POLYETHYLENE NORTH AMERICA [SOLTEX POLYMER CORP.]
EM         *EAGLES MERE RR
EM         +EDGMOOR & MANETTA RY.
EMAX       EMAS
EMCU       EVERGREEN MARINE CORP.
EMCX	   EASTERN FINE PAPER & PULP DIV. STANDARD PACKAGING CORP. 
	   [EASTERN CORP.; EASTERN MFG. CO.]
EMCZ       EVERGREEN INTERNATIONAL (USA) CORPORATION
EMDX       ELECTRO-MOTIVE DIVISION LEASING, GENERAL MOTORS CORP
EMEU       EAST MED TANKS LTD.
EMHR       EAST MAHANOY & HAZELTON RAILROAD COMPANY
EMHU	   EMP
EMIT       EMMITSBURG RAILROAD
EMIX	   ENVIRONMENTAL MANAGEMENT, INC.
EMLX	   *EVANS MILLING CO.
EMLX	   + EL-MO LEASING [ELECTRO-MOTIVE DIVISION LEASING, GENERAL MOTORS CORP]
EMMU       EASTERN MEDITERRANEAN CONTAINER CO., LTD.
EMON       EMONS INDUSTRIES, INC.
EMOX       EMONS INDUSTRIES (TEMPORARY)
EMPU       REZ-1
EMPX	   *EMMART PACKING CO. (FRUIT GROWERS EXPRESS CO.; NATIONAL CAR CO.) 
EMPX       +EMPIREGAS EQUIPMENT CORP. 
EMRX	   EASTERN MAINE RAILROAD CO.
EMRY       EASTERN MAINE RAILROAD CO.
EMTU       EAST-MED TANKS INTERNATIONAL
EMTX	   EMPIRE TANK LINE
EMUU	   REZ-1
EMWX	   WILHOIT REFINING CO.
EMX	   EMERY MANUFACTURING CO.
EN         CP RAIL [ESQUIMALT & NANAIMO RY. CO.]
ENCX       EN ERCO INTERNATIONAL INC
ENDX       *FERRODJJ SA DE CV [FERROQUADRUM, SA DE CV; ENDASA, SA DE CV]
ENDX	   +GATX DE MEXICO SA DE CV [JOSEPH TRANSPORTATION DE MEXICO SA DE CV}
ENEX	   LAKE SHORE RAILWAY HISTORICAL SOCIETY
ENGX       BASF CATALYSTS [ENGLEHARD CORPORATION]
ENIC	   ENID CENTRAL RAILROAD
ENPX	   ENTERPRISE PRODUCTS COMPANY
ENR        E & N RAILWAY (1998) LTD., ESQUIMALT & NANAIMO RAILWAY,  (RAIL AMERICA)
ENRX       UNITED STATES ENRICHMENT CORP. [NATIONAL REFINING CO.]
ENSZ	   NORFOLK SOUTHERN
ENTX       G.N.A., INC. T/A THE ENTERTRAINMENT LINE
ENVX	   ENERGYSOLUTIONS, LLC
ENXX	   ENX, INC.
ENYU       EAST NEW YORK UTILITIES-ALBANY SOUTHERN
EOCX	   ENSIGN OIL CO., INC.
EOGX       UNION CARBIDE ETHYLENE OXIDE/GLYCOL CO. (DOW CHEMICAL CO. U.S.A.)
EOPX	   EASTLAND OIL & REFINING CO.
EORX       (CSOX) RETIRED 09-09-92 ATP (1190) [CITIES SERVICE OIL CO.]
EOWX	   EMPIRE OIL WORKS, INC. (WOLVERINE-EMPIRE REFINING CO.)
EOX	   *EL DORADO OIL WORKS
EOX	   *EDUARDO OSORIO ROBLES
EPAX       PAXON POLYMER COMPANY (EXXON-MOBIL CORP.)
EPCX	   *ELKHORN PINEY COAL MINING CO.
EPCX       +ENTERPRISE PRODUCTS COMPANY
EPIX       EPIC
EPLX	   EAGLE-PITCHER CO. [EAGLE-PITCHER LEAD CO.]
EPMX	   EAGLE-PITCHER CO. [EAGLE-PITCHER MINING & SMELTING CO.]
EPNX	   EL PASO NATURAL GAS CO.
EPPX	   A. R. EPPENAUER
EPRY       EAST PENN RAILWAY
EPTC       *EAST PORTLAND TRACTION COMPANY
EPTC	   +OREGON PACIFIC RAILROAD CO.
EPTX	   ELK POINT TRANSPORTATION CO., LLC
EPUP	   EL PASO UNION PASSENGER TERMINAL
EPX	   *EVANSVILLE PACKING CO.
EPX	   *EL PINO. S.A.
EQCX	   EQUA-CHLOR LLC
EQUX       EQUISTAR CHEMICALS, LP
ERBU       CONTAINERS FOR BULK HAUL KIESERLING
ERC	   EBENEZER RAIL CAR COMPANY
ERCU       ERCO INDUSTRIES LTD
ERCX	   *PENNZOIL UNITED, INC. [ELK REFINING CO.]
ERCX       +EXCEL RAILCAR CORPORATION (EXCEL TRANSNATIONAL, INC.)
ERDX       MERCHANTS DESPATCH TRANSPORTATION CORP.[EASTERN REFRIGERATOR DESPATCH]
ERES	   ERIE WESTERN RWY. CO.
ERFU       ERMEFER S.A.
ERGX	   HUDSON LOGISTICS, CO.
ERIE       *CONSOLIDATED RAIL CORP. [ERIE LACKAWANNA RAILWAY; ERIE RAILROAD]
ERIE	   *ERIE MINING COMPANY
ERIX	   *EMPIRE OIL & REFINING CO. [PRODUCERS REFINING CO.]
ERIX	   +ERIC DEWAYNE HOPP
ERLX	   *LAWRENCE SUPPLY & EQUIPMENT CO., INC.
ERLX       +(NATX) G. E. RAILCAR SERVICES CORP. [EVANS RAILCAR LEASING; 
	   ITEL RAIL CORP.]
EROX	   CITIES SERVICE OIL CO.
ERR	   EDAVILLE RAILROAD CORP.
ERS	   EASTERN RAILWAY SUPPLY
ERSX       EXCEL RAILCAR CORP.
ERX	   *EMLENTON REFINING CO.
ERX	   *CANADIAN KODIAK REFINERIES LTD. [EXCELSIOR REFINERIES LTD.]
ESAX	   ELECTRIC SMELTING & ALUMINUM CO.
ESCX	   GENERAL AMERICAN MARKS CO. [WELLS FARGO BANK NORTHWEST; 
    	   FIRST SECURITY BANK NATIONAL ASSOCIATION]
ESDX	   EQUIPMENT SEWRVICES OF DELAWARE, LLC
ESGX	   *EASTERN SHORE FGAS CORP.
ESGX	   *MERCHANTS DESPATCH TRANSPORTATION CO.
ESHR       EASTERN SHORE RAILROAD, INC
ESHX	   MERCHANTS DESPATCH TRANSPORTATION CORP.
ESIX	   *EMPIRE STATE ICE CO., INC.
ESIX	   +ENVIROSOLUTIONS INC.
ESKX	   SCHLUDERBERG-KURDLE CO., INC.
ESL	   MINNESOTA WESTERN RAILROAD CO. [ELECTRIC SHORT LINE RWY. CO.]
ESLJ       TERMINAL RAILROAD ASSOCIATION OF ST. LOUIS [EAST ST. LOUIS JUNCTION RR]
ESLX	   ESSROC LOGANSPORT
ESLZ       EAST ST. LOUIS JUNCTION RR
ESMX       ESSEM CORP.
ESOX	   EMPIRE STATE REFINING CO.
ESPN	   EAST PENN RAILROAD LLC
ESPX	   HUNTER PACKING CO. [EAST SIDE PACKING CO.]
ESQ	   ESQUIMALT & NANAIMO RAILWAY
ESRX       EMPIRE STATE RAILCAR, INC.
ESSU       K LINE
ESSX	   *TRANSERV SYSTEMS, INC. [ESSEX INDUSTRIES, INC.]
ESSX	   +COLONIAL CHEMICAL COMPANY
ESTX	   AMERICAN POTASH & CHEMICAL CORP. [ESTON CHEMICALS, INC.]	
ESWR	   ESCALANTA WESTERN RAILROAD
ETC        EAST TEXAS CENTRAL RAILROAD
ETCX       EASTMAN CHEMICAL COMPANY, INC. [TENNESSEE EASTMAN CO.]
ETER	   EAST TROY ELECTRIC RAILROAD MUSEUM
ETIX       ETI EXPLOSIVES TECHNOLOGIES INTERNATIONAL, INC.
ETL        ESSEX TERMINAL RY.
ETLX	   EXPORT TANK LINES
ETMX	   *ENTERTAINMENT LINE
ETMX	   +ETARCO RAIL SERVICES CORP.
ETPX	   EAST TENNESSEE PACKING CO. (MERCHANTS DESPATCH TRANSPORTATION CORP.)
ETR	   ESSEX TERMINAL
ETRX	   *RILEY BROS. OIL CORP. [EVANS-THWING REFINING CO.]
ETRX       +ARKANSAS POWER AND LIGHT COMPANY (RICHARDS TANK CAR SERVICE)
ETRY       EAST TENNESSEE RAILWAY, L.P.
ETSX	   *SCHOENWALD TANK CAR CO. [E.T. SCHOENWALD]
ETSX       +EMERY TREE SERVICE, INC.
ETTX	   *EAST TEXAS TRANSPORTATION CO.
ETTX       +TTX COMPANY
ETW	   EAST TENNESSEE & WESTERN NORTH CAROLINA RAILROAD (TWEETSIE)
ETWN	   EAST TENNESSEE & WESTERN NORTH CAROLINA RAILROAD (TWEETSIE)
ETWW	   EAST TENNESSEE & WESTERN NORTH CAROLINA RAILROAD (TWEETSIE)
ETX	   ELMAR TANK LINE CO.
EUGX       FARMLAND INDUSTRIES, INC [FAR-MAR-CO, INC.; FARMAR CO.; 
	   EQUITY UNION GRAIN CO., INC.]
EUKA       RETIRED 06-18-92 (368) ATP [EUREKA SOUTHERN RR]
EURX       EUROCAN PULP & PAPER CO.,LTD.
EUSX       EXXON-MOBIL CORP.
EV         EVERETT RAILROAD
EVAU       EISENBAHN-VERKEHRSMITTEL A.G.
EVCZ	   EVANS CORP.
EVEX	   AMERICAN COLLOID COMPANY
EVEZ	   EVENSON EXPLOSIVES
EVGL       EVERGREEN LINE
EVRX	   ELKHORN VALLEY RAIL CAR CO.
EVT        EVANSVILLE TERMINAL COMPANY, INC.
EVWR	   EVANSVILLE WESTERN RAILWAY
EW         EAST WASHINGTON RWY
EWG	   EASTERN WASHINGTON GATEWAY RAILROAD CO.
EWJX	   E. W. JEFFREY RAILCAR, INC.
EWR	   *ERIE WESTERN RAILWAY
EWR	   +ELKHART & WESTERN RAILROAD
EWRR	   ELKHORN & WALWORTH RAILROAD
EWRX	   ESCALANTE WESTERN RAILWAY
EWSX       INDIANAPOLIS POWER & LIGHT CO
EWTX	   EAST-WEST TRANSPORTATION CO., INC.
EXEX	   EXELON GENERATING CO., LLC [COMMONWEALTH EDISON CO.]
EXFU       EXSIF
EXMI       EXPRESS MARINE, INC. 
EXMX       EXPRESS MARCO, INC.  
EXTZ	   EXPLOSIVES TECHNOLOGY