J&P	   JOPLIN-PITTSBURG RWY. CO.
J&SC	   JOHNSTOWN & STONET CREEK RAILROAD
JAAU	   JORDAN BROMINE COMPANY
JACX       JOHNSTOWN AMERICA CORPORATION
JADX	   HELLERWORX, INC.
JAFX	   J.A. LAFORTUNE
JAGY       J A GARVEY TRANSPTN INC
JAGX	   J.A. GARFIELD
JAIX       JAIX LEASING CORPORATION
JALX	   *JOS. A. LIKELY, LTD.
JALX       *JAIX LEASING CORPORATION
JANX       +JAN INCORPORATED
JAPN       JAPAN LINES, LTD.
JARX	   JOHN A. ROEBLING'S SON CO., COLORADO FUEL & IRON CORP.
JBBX	   JAMES B. BERRY SONS CO. INC.
JBCX	   JAMES B. CLOW & SONS
JBCZ	   JACK BEAN CO.
JBHU       J. B. HUNT TRANSPORT, INC.
JBHX	   JOHN BROWN HARRIS
JBHZ       J. B. HUNT TRANSPORT, INC.
JBIX	   TANK CAR SERVICES, INC. {JIMBETCO, INC.}
JBMX	   JOHN B. MORTON
JBMZ	   JACOBS BRANCH MINE
JBPX       PACIFICORP ELECTRIC OPERATIONS & IDAHO POWER CO. - 
	   JIM BRIDGER PROJECT
JBRX       BAKERY TRADING CO.
JBSX	   JAY B.S. CORP. [JAMES B. SHATTO CO.]
JBTU       JUMBOTAINER BV BARENDECHT
JBX	   JOHN BRENNAN & CO.
JCBR	   JEFFERSON & CYPRESS BAYOU RAILROAD
JCCX	   JEFFERSON CHEMICAL CO.
JCDX	   JEFFERSON COUNTY DRAINAGE DISTRICT NO. 6
JCEX	   JOHN S. CARLSON & COMPANY, INC.
JCFX	   J. FRANCESCONI & CO. (GENERAL AMERICAN TRANSPORTATION CORP.)
JCGX	   RIVER CITY LEASING, INC.
JCHX	   J.C. HUBINGER CO. (GENERAL AMERICAN TANK CAR CORP.)
JCIX	   JONES CHEMICALS, INC.
JCLX       MID-AM EQUIPMENT, INC. {JAFFE CAR LINES, INC.]
JCMX       JAMES C. McCANLESS
JCOL       JACK COLE COMPANY
JCOX	   JORDAN CO.
JCPZ	   J. C. PENNY
JCSX       *SAWYER GAS OF JACKSONVILLE INC
JCSX       +HERITAGE OPERATING L.P.[SAWYER GAS OF JACKSONVILLE]
JCTX	   JORDAN COAL TAR PRODUCTS CO., INC
JDAX	   J. DIETRICH & CO.
JDCX	   JEFFERSON DISTILLING & DENATURING CO. (GENERAL AMERICAN TANK CAR CORP.)
JDIX       JIM DOBBAS INCORPORATED
JDMX	   JOSEPH TRANSPORTATION, INC.
JDPX	   JACOB DOLD PACKING CO.
JDSX       M & C RAILCAR LEASING, LLC
JDZ	   JOHN DEERE
JE         JOPPA & EASTERN RAILROAD COMPANY [JERSEYVILLE & EASTERN RR]
JEBX	   J.E. BERKHEIMER MANUFACTURING CO.
JECX	   WESTERN RESOURCES, INC.
JECZ	   JOHNSON ELK COAL
JEDX	   JACOB E. DECKER & SONS
JEFW       JEFFERSON WARRIOR RAILROAD CO., INC.
JEIZ	   JEFFREY ENERGY CENTER INDUSTRIES
JEPX	   DUKE ENERGY INDIANA, INC. [PSI ENERGY, INC.]
JERX	   JOPPA & EASTERN RAILROAD CO.
JESX	   *J. EAVENSON & SONS, INC.
JESX	   +JAMES E. STRATES SHOWS
JETX	   *JOHN E. THOMPSON & ASSOCIATES
JETX	   +JEFFERSON TRANSPORTATION, LLC
JEZ	   JOICE ELEVATOR
JFCZ	   JACKSON FARMERS COOP
JFDX	   W. K. HORNEY [JACK F. DUCKWORTH]
JFLC       JOHNSON FREIGHT LINE CO INC
JFSX	   *FRUIT GROWERS EXPRESS CO. (JOHN F. STEGNER CO.)
JFSX	   +JFS RAILCAR, INC.
JGDX	   JACKSON GORDONVILLE & DELTA RAILROAD
JGLU       JUGLINIJA LINES
JGRU       JOHN G. RUSSELL TRANSPORT LTD.
JGRX	   GRAHAM TANK LINE CO.
JGS        JAMES GRIFFITHS & SONS
JHCS	   JULIUS HYMAN & CO.
JHHX	   JOHN H. HEALD CO.
JHLX	   J.H. LEFTWICH & CO., INC.
JHMX       ALABAMA POWER COMPANY
JHPX       *HUNTSMAN CHEMICAL CORPORATION
JHPX	   +NOVA CHEMICALS
JHWX	   J.H. WITTE & SONS
JIMX	   CUSTOM CAR SERVICE CORP. [REESE TANK LINE CO.]
JJJX       LEGEND MARKETING LTD. [JJ RAIL CAR LEASING LIMITED]
JJRD       J & J RAILROAD INC.
JJRX	   JOLIET JUNCTION RAILROAD
JJWX	   J.J. WHITE PRODUCTS CO.
JKBX       JOHN KENNETH BURBRIDGE 
JKCX	   JARECKI CHEMICAL CO.
JKL        J.K. LINE, INC.
JKWI	   JOHNSONBURG, KANE, WESTERN & IRVINE RAILROAD
JL         *JAPAN LINE, LTD
JL	   *JONES & LAUGHLIN STEEL
JLAH       JAPAN LINE, LTD
JLAU       JAPAN LINE, LTD.
JLCX	   *JACKSON LUMBER CO.
JLCX	   +564109 B.C., LTD.
JLDU       JAPAN LINE, LTD
JLEU       JAPAN LINE, LTD
JLEZ       JAPAN LINE, LTD
JLHU       JAPAN LINE, LTD.
JLHX	   JAKE L. HARMON ESTATE
JLLU       JAPAN LINE, LTD.
JLLX       LAROCHE INDUSTRIES INCORPORATED
JLLZ       JAPAN LINE, LTD.
JLMU       JAPAN LINE, LTD
JLMX       JOHN L. McCARTHY
JLPU       JAPAN LINE, LTD.
JLSU       JAPAN LINE, LTD.
JLSX	   JONES & LAUGHLIN STEEL CORP.
JLSZ       JAPAN LINE, LTD.
JLTU       JAPAN LINE, LTD.
JMBX	   FALLEY CORP. [FALLEY PETROLEUM CO.; JUMBO TRANSPORTATION CO.]
JMC	   J. MORI CO.
JMHX       J. M. HUBER CORPORATION
JMIZ	   JOANNA MILLS, INC.
JMJZ       J.M.J. PROJECTS, INC.
JMLS       JOHNSON MOTOR LINES INC
JMRX	   JOHN MAHER & CO.
JMRZ	   JACOBS MINE RANCH
JMTX	   TAXMAN REFINING CO., INC.
JMX	   JENNEY MANUFACTURING CO.
JNLX	   J. NEILS LUMBER CO.
JNSX       JNS MARKETING COMPANY, COASTLINE RAIL SERVICE DIVISION
JNTX       RETIRED 07-06-94 ATP  (ENRON PRODUCTS MARKETING CO.)[JOHN NEAS TANK LINES INC.]
JOBX	   TEALINC, LTD.
JOCZ	   JONES COUNTY
JOFZ       JOHNSON FEED, INC.
JOGX	   JOINTA GALUSHA, LLC
JONS       JONES MOTOR CO INC
JORX	   *JOHNSON OLI REFINING CO.
JORX       *JORMAC, SA DE CV
JOSX	   RAIL CONNECTION, INC.
JOTU       JAPAN OIL TRANSPORTATION COMPANY LIMITED
JOVX	   JOVIC TANK LINE
JPA	   JACKSONVILLE PORT AUTHORITY
JPBX	   PENINSULA CORRIDOR JOINT POWERS BOARD
JPPZ	   JAX PORT AUTHORITY
JPTU       DAIKIN INDUSTRIES
JPTY	   JONES PROPERTIES
JPBX       PENINSULA CORRIDOR JOINT POWERS BOARD (CALTRAIN)
JPCX	   JOHN POWELL CHEMICAL CO.
JPMX	   JERSEY RAILWAY EQUIPMENT CO., LLC
JPRX	   THE RAUSCH CO., INC.
JPX	   *A. J. PIETRUS REFRIGERATOR LINE
JPX	   *JOVITA PEREZ
JQGX	   JAMES QUINLAN, INC.
JRCX	   *JOPLIN REFINING CO.
JRCX       *JANSEN RAILCAR, INC.
JRCX       +(GLNX) GLNX CORPORATION
JRCZ	   J. R. CHATHAM CO.
JRDX	   J. & R. DUMAS, INC.
JRLX	   J. R. LAWRENCE
JROX	   JAMES RIVER OIL CO.
JRSX       J. R. SIMPLOT COMPANY
JRTX	   JAP ROSE TANK LINE [JAMES S. KIRK & CO.]
JRWX	   *JOHN R. WALSH
JRWX	   +JOHNSON RAILWAY SERVICE, INC.
JRX	   JOSEPH RUSSELL REALTY CO.
JSBX	   JAMES S. BENT & CO., IMC.
JSC	   JOHNSTOWN & STONEY CREEK RAILROAD CO.
JSCU       FLEXI-VAN LEASING, INC.
JSCX	   CONSUMERS ENERGY CO.
JSCZ       FLEXI-VAN LEASING, INC.
JSFZ	   JEFFERSON SMURFIT
JSIX	   JAHNCKE SERVICE, INC.
JSMX	   JEWETT & SHERMAN CO.
JSRC       JACKSON & SOUTHERN RAILROAD CO.
JSRW       JERSEY SOUTHERN RWY. - OWNED BY ONTARIO EASTERN RR.
JSRX	   JIM SMITH RAILROAD INC.
JSSU       CHINA NAVIGATION COMPANY LIMITED
JSSX       *(GATC)JACOB SCHLACHTER'S SONS CO.
JSSX	   *NATIONAL CAR CO. (FRUIT GROWERS EXPRESS CO.)
JSSX       +JERSEY SHORE STEEL COMPANY
JSW	   JEFFERSON SOUTHWESTERN RAILROAD CO.
JSX	   JACOB STERN & SONS, IMC.
JSYX	   J. S. YOUNG CO.
JTAX       *(MCHX) TRANSCISCO LEASING COMPANY
JTAX       *TRINITY RAIL MANAGEMENT INC
JTBX	   J. T. BAKER CO., TAYLOR CHEMICAL DIV.
JTCO       JACKSONVILLE TERMINAL CO.
JTCX	   JUNIATA TERMINAL CO.
JTDZ	   JOINT TEXAS DIVISION
JTFS	   JUNIATA TERMINAL COMPANY, INC.
JTFX	   JOSEPH LEASING, LTD.
JTHX	   *THOMAS D. HICKS
JTHX       +CITICORP RAILMARK, INC. [MERCHANTS INVESTMENT CO.]
JTIX	   DAVID J. JOSEPH CO. [JOSEPH TRANSPORTATION, INC.]
JTJX	   DAVID J. JOSEPH CO. [JOSEPH TRANSPORTATION, INC.]
JTLS       JONES TRUCK LINE INC
JTLX	   THE CIT GROUP/CAPITAL FINANCE, INC. {ISG RESOURCES0 [JOSEPH RESOURCES, INC.]
JTMX       HEADWATERS RESOURCES, INC. [ISG RESOURCES, INC.; JTM INDUSTRIES INC.]
JTPX	   DAVID J. JOSEPH CO. [JOSEPH TRANSPORTATION, INC.]
JTSX	   DAVID J. JOSEPH CO. [JOSEPH TRANSPORTATION, INC.]
JTSZ       JONTRI TRANSPORTATION COMPANY
JTTX       TTX COMPANY
JUD	   JOLIET UNION DEPOT
JUGU       JOGOLINJA
JVRR       JUNIATA VALLEY RAILROAD CO.
JVRX	   JUNCTION VALLEY RAILROAD 
JWAX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. [NORTH AMERICAN CAR CORP.] - 
   	   S.C. JOHNSON, LESSEE
JWCX	   CELOTEX CORP.
JWFX       J.W. FLAMMER CO.
JWKX	   J.W. KERSLAKE CO.
JWR	   JIM WALTERS RESOURCES
JWRX       ALABAMA POWER COMPANY, JIM WALTER RESOURCES INC.
JWX	   JENNISON-WRIGHT CORP.
JXPT       JAXPORT TERMINAL RAILWAY COMPANY (OUT OF EXISTENCE)