L&A	   LOUISIANA & ARKANSAS RWY. CO.
L&C	   LANCASTER & CHESTER RWY. CO.
L&HR	   NORFOLK SOUTHERN [CONSOLIDATED RAIL CORP.; LEHIGH & HUDSON RIVER RY]
L&N	   LOUISVILLE & NASHVILLE RAILROAD CO.
L&NE	   CONSOLIDATED RAIL CORP. [LEHIGH & NEW ENGLAND RR]
L&WD	   WRIGHTSVILLE & TENNILLE RAILROAD CO. [LOUISVILLE & WADLEY RAILROAD CO.]
L&WV	   LACKAWANNA & WYOMING VALLEY RAILROAD CO.
LA         KANSAS CITY SOUTHERN RAILWAY COMPANY [LOUISIANA & ARKANSAS RY]
LA&S	   LORAIN, ASHTON & SOUTHERN RAILROAD
LAAP	   LOUISIANA ARMY AMMO PLANT
LACT	   LOS ANGELES COUNTY TRANSPORTATION COMMISSION
LACX       GOODYEAR TIRE & RUBBER COMPANY (LEASEWAY SYSTEM CORP.)
LACZ	   LOS ANGELES COUNTY TRANSPORTATION COMMISSION (S. CALIF. RAPID TRANSIT DISTRICT)
LAFS       LEE AMERICAN FREIGHT SYSTEMS
LAFX	   *PETERSON MANUFACTURING CO.
LAFX       +LAFARGE NORTH AMERICA iNC. [LAFARGE CORPORATION]
LAFZ	   LATHROP FACILITY
LAGX	   LARSON INDUSTRIES, INC. (B-W ACCEPTANCE CORP.)
LAHX       *CALRAIL COMPANY
LAHX       +TRANSPORTATION EQUIPMENT INC
LAJ        LOS ANGELES JUNCTION RAILWAY COMPANY
LAKX       CITY OF LAKELAND
LAL        LIVONIA, AVON & LAKEVILLE RAILROAD CORP.
LAMX       LAMPCO INC.
LANO       PENN EASTERN RAIL LINES INC [LANCASTER NORTHERN RAILWAY]
LANU       CATU CONTAINERS S.A.
LANX	   LANSING GRAIN CO., LLC
LAPT       LOS ANGELES UNION PASSENGER TERMINAL
LAPX	   *LABELLE POINT RAILROAD
LAPX       *(GATX) RETIRED 08-19-92 ATP (1323) [LINDE AIR PRODUCTS CO.]
LARU       LANAN, INC.
LARX	   *ASHLAND OIL & REFINING CO. [AETNA OIL CO.; AETNA REFINING CO.] 
LARX	   *LEWISTOWN & AUBURN RAILROAD
LARZ       *LANAN, INC.
LARZ	   *LITTLE AMERICA REFINERY
LAS	   LOUISIANA SOUTHERN RAILROAD
LASB       LACKAWAXEN & STOURBRIDGE RAILROAD CORP.
LASM       LOS ANGELES-SEATTLE MTR
LASX	   LUTZ 7 schramm co.
LATT       L A TUCKER TRUCK LINES INC
LAVS       LAVINO SHIPPING COMPANY
LAWV	   LORAIN & WEST VIRGINIA RAILWAY CO
LAZX	   LAZOTE, INC..
LBCX	   LEWISBURG & BUFFALO CREEK (OUT OF BUSINESS 12/31/97)
LBFX	   L. B. FOSTER COMPANY
LBFZ	   L. B. FOSTER COMPANY
LBIX	   LA BELLE IRON WORKS
LBIZ	   LABARGE INDUSTRY
LBLX	   LEVER BROTHERS LTD.
LBME       LEONARD EXPRESS INC
LBPX	   LABELLE POINT RAILROAD CO.
LBR        LOWVILLE & BEAVER RIVER RAILROAD CO.
LBRX	   LYLE BRANCHFLOWER CO.
LBSX	   LITTLE BUFFALO CREEK SAND CO.
LBWL	   LANSING BOARD OF WATER & LIGHT
LBWX       PULASKI DEVELOPMENT COMPANY (TECHNICAL PROPELLANTS, INC. - LESSEE)
LBX	   *LANTZ BROS. & CO.
LBX	   *LONG-BELL LUMBER CO.
LC         LANCASTER & CHESTER RAILWAY COMPANY
LC&N	   LAKE CHARLES & NORTHERN RAILROAD (SOUTHERN PACIFIC LINES IN 
	   TEXAS & LOUISIANA)
LCAX	   *LAKE CITY ARMY AMMUNITION PLANT
LCAX	   +LAFARGE CALCIUM ALUMINATES, INC.
LCCE       LEE COUNTY CENTRAL ELECTRIC
LCCX	   *CONSOLIDATED CHEMICAL INDUSTRIES, INC. [LOUISIANA CHEMICAL CO., INC.]
LCCX       +LIQUID CARBONIC CORP. (LIQUID CARBONIC CANADA LTD.)
LCEX       LONE STAR INDUSTRIES, INC. [LINDSLEY LUMBER CO.]
LCEZ	   LAFARGE CEMENT
LCFX	   L.C. FORMAN & SONS, INC.
LCGX	   *GILLESPIE-ROGERS-PYATT CO., INC. [L.C. GILLESPIE & SONS]
LCGX       +CARGILL, INC. [CONTINENTAL GRAIN COMPANY]
LCHD	   LAKE CHARLES HARBOR DISTRICT
LCHX	   *LAPORTE COUNTY HISTORICAL STEAM SOCIETY, INC.
LCHX       *LCP TRANSPORTATION, INC.
LCIX       PRAXAIR INCORPORATED (LIQUID CARBONIC CORP.)
LCLX	   *LIBERTY CAR LINE, MR. E. ALMER
LCLX	   +LEDCOR COMMUNICATIONS, LTD.
LCM	   LAKE CHAMPLAIN & MORIAH RAILROAD CO.
LCOX	   L.A. COLO & SONS, IMC.
LCPX       GENERAL AMERICAN MARKS COMPANY (LCP TRANSPORTATION, INC.- Lessee)
LCR	   LAKE COUNTY RAILROAD
LCRA	   LACKAWANNA COUNTY RAILROAD AUTHORITY
LCRC       LENAWEE COUNTY RAILROAD CO.
LCRR	   CONTINENTAL PACIFIC RWY [LINCOLN CENTRAL RR; LORRAINE, EASTERN & PACIFIC RR]
LCRX	   *LUZERNE COUNTY RAIL CORP.
LCRX       +LOWER COLORADO RIVER AUTHORITY
LCRZ	   LOWER COLORADO RIVER AUTYHORITY
LCSR	   LEADVILLE, COLORADO & SOUTHERN RAILROAD
LCSX       LACLEDE STEEL COMPANY
LCWX       LCP CHEMICALS-WEST VIRGINIA, INC.
LCX	   LAMEX CHEMICAL CORP.
LCZ	   LAUHOFF COMPANY
LDAX	   LOUISIANA AGRICULTURAL FINANCE AUTHORITY
LDC	   LASCO DEVELOPMENT CORP.
LDCX       LOUIS DREYFUS CORP.
LDCZ	   LOUIS DREYFUS CORP.
LDLX	   GENERAL AMERICAN TRANSPORTATION CORP. (LIQUIDS DESPATCH LINE, INC.)
LDRR       LOUISIANA & DELTA RAILROAD, INC.
LDRT       RETIRED 01-28-93 ATP (407) [LAKE FRONT DOCK & RAILROAD TERMINAL CO.]
LDRX	   LOCODOCS, INC.
LDSX       LAMBTON DIESEL SPECIALISTS INCORPORATED
LDTC       LAWNDALE TRANSPORTATION CO.
LE         LOUISIANA EASTERN RAILROAD
LEAZ	   LEASEWAY
LECX       LECO CORPORATION
LECZ	   LOVELAND ELEVATOR COMPANY
LEE        LAKE ERIE & EASTERN RAILROAD
LEEB       LEE BROS INC
LEER	   LOGANSPORT & EEL RIVER RAILROAD MUSEUM, INC.
LEEW       LEE WAY MOTOR FRT INC
LEF        LAKE ERIE, FRANKLIN & CLARION RAILROAD CO.
LEFC	   LAKE ERIE, FRANKLIN & CLARION RAILROAD CO.
LEFX	   GREENVILLE LEASING CO. (TEMPORARY ASSIGNMENT)
LEFW	   LAKE ERIE & FORT WAYNE RAILROAD
LEFX       GREENVILLE LEASING COMPANY (TEMPORARY ASSIGNMENT)
LEHX	   LEHIGH CEMENT CO.
LEM	   LONGSPORT & EEL RIVER RAILROAD MUSEUM, INC.
LEMX	   LEEK MATERIALS CO., INC.
LEN        CP RAIL [LAKE ERIE & NORTHERN RWY]
LRNX	   CHAMPLIN REFINING CO.
LEOX       GOLDEN FOODS INCORPORATED [LOUISVILLE EDIBLE OIL PRODUCTS, INC.]
LEP	   COPAC RAIL [LORRAINE, EASTERN & PACIFIC RWY; CONTINENTAL PACIFIC RWY]
LER	   *LOGANSPORT & EEL RIVER RAILROAD MUSEUM
LER        +LOGANSPORT & EEL RIVER SHORT-LINE CO., INC.
LERM	   LOGANSPORT & EEL RIVER MUSEUM, INC.
LERX       DUKE ENERGY INDIANA [PSI ENERGY INCORPORATED]
LETX	   LETOURNEAU, INC.
LEVX       LEVEL ENERGY INCORPORATED
LEWU       NORMAN LEWIS TANKERS B.V.
LEYX	   *I. FLUEGELMAN
LEYX       *ENTERPRISE PRODUCTS COMPANY [WANDA PETROLEUM CO.; FALLEY PETROLEUM;
	   FALLEY CORP.]
LFAX	   L. F. ANDERSON
LFC	   LONGVIEW FIBRE CO.
LFCD	   LINEA COAHUILA DURANGO, SA DE CV
LFCX	   LIQUIFREEZE CORP. OF AMERICA
LFCZ	   LYON FARM CENTER
LFFZ       BNSF RAILWAY (BURLINGTON NORTHERN AND SANTA FE RAILWAY)
LFIZ	   LITCHFIELD INDUSTRIAL RAILROAD
LFMX	   LUFKIN FOUNDRY & MACHINE CO.
LFPX	   *LOUISVILLE FOOD PRODUCTS CO.
LFPX	   +LANE FOREST PRODUCTS, INC.
LFRX	   JOSEPH T. FERGUSON DBA LOCOFINDERS
LG	   LAURENS GLASS
LGAC       LOCKHEED-GEORGIA CO.
LGAX       LOCKHEED-GEORGIA CO.
LGCX	   *LINCOLN GAS COAL CO.
LGCX	   +LA PRAIRIE GROUP CONTRACTORS (ALBERTA) LTD.
LGEU       CATU CONTAINERS S.A.
LGEX	   *LOUISVILLE GAS & ELECTRIC CO.
LGEX       +L. G. EVERIST INC
LGEZ	   L. G. EVERIST INC
LGIX       CONTINENTAL GRAIN CO.[ELDERS GRAIN, IMC.; LINCOLN GRAIN, INC.]
LGLX	   LACLEDE GAS LIGHT CO.
LGMX	   LOGISTICS MANAGEMENT SYSTEMS
LGNZ       BURLINGTON NORTHERN AND SANTA FE RAILWAY
LGSX       *(WRDX) IOWA-ILLINOIS GAS & ELECTRIC CO.
LGSX       +MIDAMERICAN ENERGY COMPANY
LGTU       LIQUID & GAS TRANSPORT, INC.
LGTX	   LOGISTECHS, INC.
LGV	   LIGONIER VALLEY RAILROAD CO.
LGX	   LEHIGH BOTTLED GAS, DIV. NATIONAL PROPANE CO. 
LH&G	   LUFKIN, HEMPHILL & GULF RWY. CO.
LH&S	   LOUISVILLE, HENDERSON & ST. LOUIS RWY. CO.
LHCX	   LOUISVILLE, HARRODS CREEK & WESTPORT RAILROAD FOUNDATION
LHFX	   LEHIGH HEAVY FORGE CORPORATION
LHGX	   GRIFFING TANK CAR LINE
LHPX	   HILGY'S LP GAS INC.
LHR        NORFOLK SOUTHERN [CONSOLIDATED RAIL CORP.; LEHIGH & HUDSON RIVER RY]
LHRR       LONGHORN RAILROAD
LHRX	   LONGHORN RAILROAD
LHS	   LOUISVILLE & NASHVILLE RAILROAD
LHSX	   LAKE HUBBARD STEAM & ELECTRIC
LHTX       LARSEN FARMS
LI         LONG ISLAND RAIL ROAD CO.
LIBU       LIB LEASING
LIBX	   LITTLE BEAVER CREEK VALLEY
LIMX	   CHEMICAL LIME CO.
LINC       LEWIS & CLARK RAILWAY CO.
LINX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. 
	   [NORTH AMERICAN CAR CORP.]
LINZ	   LINGOE ELEVATOR
LIOX	   LIBERTY COTTON OIL CO.
LIPZ	   LAKEVIEW INDUSTRIAL PARK
LIRC       LOUISVILLE & INDIANA RAILROAD
LIRR	   *LONG ISLAND RAIL ROAD
LIRR	   +LAPEER INDUSTRIAL RAILROAD CO.
LIRX	   LAPEER INDUSTRIAL RAILROAD CO.
LISX	   MAINE METAL RECYCLING, INC.
LITX       LITE INDUSTRIES INC.
LIVX	   LIVINGSTON REFINERS CORP.
LJIX       BROWN TRAILER, INC.
LJMX	   L. J. & M. LAPLACE
LKP	   LAHAINA KAANAPOLI & PACIFIC (HAWAII)
LKRR       LITTLE KANAWHA RIVER RAIL, INC.
LKVY	   LYKENS VALLEY RAILROAD CO.
LKWR       LACKLAND WESTERN RWY. CO.
LKX	   LARKIN CO. INC.
LLCX	   *LYON LUMBER CO.
LLCX       +LLCX INCORPORATED
LLIX       (RCMX) SERVICES UNLIMITED [LUC LEASING INC]
LLKX       NEEDHAM TRANSPORTATION CO.
LLLX	   *LEWIS & SONS LEASING CO.
LLLX	   *TUTCHER MAGIC GAS CO., INC.
LLLX       +LOUISIANA LEASING LIMITED OF ILLINOIS
LLMX       RETIRED 09-01-92 ATP
LLNX	   WESTERN FRUIT EXPRESS CO.
LLOX	   LOX EQUIPMENT CO.
LLPX       *LOCOMOTIVE LEASING PARTNERS, LLC
LLPX	   GATX RAIL LOCOMOTIVE GROUP, LLC
LM         UP [CHICAGO & NORTH WESTERN RY. CO.; LITCHFIELD & MADISON RY.]
LMCU       *(KWCU) IGNAZIO MESSINA CO SPA
LMCU       *WORLD CONTAINER LEASING INCORPORATED
LMCX	   ALL MINERALS CORPORATION [LOTT MATERIALS CO., INC.]
LMIC	   LAKE MICHIGAN & INDIANA RAILROAD CO.
LMIX       LORAM MAINTENANCE OF WAY INC. (MOW CARS)
LMLX       *(GATC) LIBBY, McNEIL & LIBBY
LMLX	   +LIVINGSTON MOUNTAIN LOCOMOTIVE WORKS, INC.
LMR	   LOUISIANA MIDLAND RAILWAY CO.
LMRX	   *LEMONT REFINING CO.
LMRX	   *GLOBE OIL & REFINING CO. OF ILLINOIS
LMRX	   +LOCOMOTIVE RESIDUAL MANAGEMENT, LLC
LMSX	   LOCOMOTIVE MANAGEMENT SERVICES
LMT        LOUISIANA MIDLAND TRANSPORT
LMTX	   *LIBBY, MCNEILL & LIBBY
LMTX       +CHARTRAND'S TANK CAR SERVICE, INC. [LMT ASSOCIATES]
LMVX	   LEAS & MCVITTY, INC.
LMWX	   *L. M. MARTINI GRAPE PRODUCTS [LOUIS M. MARTINI]
LMWX       *MHC, INC., WHOLLY OWNED SUB. OF CONAGRA, INC.[RAILWAY MARKETING CORP.]
LMX	   *L. MARTIN CO.
LMX        *RETIRED 09-01-92 ATP
LN         CSX [SEABOARD; LOUISVILLE & NASHVILLE RR]
LNAC       *LOUISVILLE, NEW ALBANY & CORYDON RAILROAD CO.
LNAC	   *FERDINAND & HUNTINGBURG RAILROAD
LNAC       +CHATTAHOOCHIE BAY RD., INC. [H & S RAILROAD COMPANY, INC.]
LNAL       LOUISVILLE, NEW ALBANY & CORYDON RAILROAD CO.
LND        LAND TRANSPORT INC.
LNE        CONSOLIDATED RAIL CORP. [CENTRAL RR CO. OF NEW JERSEY; 
	   LEHIGH & NEW ENGLAND RR]
LNO	   LAONA AND NORTHERN RAILWAY
LNPW	   LARAMIE NORTH PARK & WESTERN
LNPX	   LINCOLN PACKING CO. (NATIONAL CAR CO.)
LNTX	   ALLIANT ENERGY
LNVT	   LANDISVILLE TERMINAL & TRANSFER COMPANY
LNW        LOUISIANA & NORTH WEST RAILROAD COMPANY
LNWX	   LOCOMOTIVES NORTHWEST, LTD.
LNZZ       CSX TRANSPORTATION, INC.
LNX	   MERCHANTS DESPATCH TRANSPORTATION CORP. (LEWIS NEWHOF & SONS REFRIGERATOR LINE)
LOA	   MISSOURI PACIFIC RAILROAD CO. [TEXAS & PACIFIC RWY. CO.]
LOAM       LOUISIANA MIDLAND RAILWAY CO.
LOAX	   AMERICAN REFRIGERATOR TRANSIT CO.
LOC	   MISSOURI PACIFIC RAILROAD CO. [TEXAS & PACIFIC RWY. CO.]
LOCX	   *AMERICAN REFRIGERATOR TRANSIT CO.
LOCX	   +MOBILE LOCOMOTIVE SERVICES, INC.
LOCX	   MOBILE LOCOMOTIVE SERVICES, INC.
LOF	   LIBBY OWEN FORD CO.
LOFX	   *LAUREL OIL & FERTILIZER CO.
LOFX	   *LIBBEY-OWENS-FORD GLASS CO.
LOGU       SOCIETE-LOGEMAFER
LOGX       LINDEN LEASING INC.
LOJX	   AMERICAN REFRIGERATOR TRANSIT CO.
LOLX	   LOCAL CORP.
LOMB       LOMBARD BROS INC
LONC	   LONESTAR CEMENT
LONG       LONG TRANSPORTATION CO
LORU       RENZLOR SECURITIES CORP.
LORX	   LOUISIANA OIL REFININGCORP.
LOSX	   *LOS ANGELES SOAP CO.
LOSX	   *LONE STAR RAILROAD, INC.
LOSX       +LOCOMOTIVE SPECIALISTS INC.
LOTX	   LABADIE OIL TANK LINE
LOUC	   LOUISVILLE CEMENT
LOVX       AMERICAN COLLOID CO.
LOWU       MANAGEMENT CONTROL & MAINTENANCE S.A.
LOWX       TOSCO CORP. [LION OIL CO.]
LPAX	   LAKE ASPHALT & PETROLEUM CO. OF PENNSYLVANIA
LPB	   LOUISIANA & PINE BLUFF RWY.D CO.
LPC	   LEHIGH PORTLAND CEMENT
LPCR	   LEELANAU TRANSIT COMPANY
LPCX	   LEJIGH PORTLAND CEMENT CO.
LPGX	   *LIQUIFIED PETROLEUM GAS CO.
LPGX	   *UNIVERSAL LPGX COMPANY [UNIVERSAL BUTANE CO.]
LPGX	   *LANCASTER PETROLEUM GAS, INC.
LPIU       LEASING PARTNERS INT. B.V.
LPIX       *LUCI PETROLEUM INC.
LPIX	   +LUCENT POLYMERS HOLDING CO., INC.
LPN        LONGVIEW, PORTLAND & NORTHERN RAILWAY COMPANY
LPNX	   LEHIGH NORTHWEST CEMENT LTD.
LPOX	   LA PORTE OIL & REFINING CO.
LPRU       LOSINJSKA PLOVIDBA MALI LOSING
LPRX	   MERIDIAN PETROLEUM CORP., LAKE PARK REFINING CO. DIV.
LPS        LONDON & PORT STANLEY RY
LPSG       NORFOLK SOUTHERN [SOUTHERN] [LIVE OAK, PERRY & SOUTH GEORGIA RY.]
LPTX	   PALACE LIVE POULTRY CAR CO. [LIVE POULTRY TRANSIT CO.] 
	   (NATIONAL CAR CORP.)
LPVX	   NATIONAL CAR CO.
LPX	   LEWIS PACKING CO. (NATIONAL CAR CO. [FRUIT GROWERS EXPRESS CO.])
LQP	   LAC QUI PARLE REGIONAL RAILROAD AUTHORITY
LR	   *LITTLE RIVER RAILROAD CO.
LR	   *LANDISVILLE RAILROAD
LRAX       LATINOAMERICAN RAIL ASSOCIATION, INC
LRCX	   *LESH REFINING CORP.
LRCX       +LIVINGSTON REBUILD CENTER, INC.
LRDX	   *LE RAY DESPATCH LINES, INC.
LRDX       +MIDAMERICAN ENERGY COMPANY
LREX	   LEWIS RAILROAD EQUIPMENT CO. (LIQUIDS DESPATCH LINE)
LRIX       LAKE SUPERIOR EASTERN RAIL INDUSTRIES
LRLX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. [ITEL RAIL CORP.;
	   EVANS RAILCAR LEASING CO.; UNITED STATES RAILWAY LEASING CO.]
LRMX       LOGISTICS RESOURCE MANAGEMENT
LRP	   LITTLE ROCK PORT RAILROAD CO.
LRPA       LITTLE ROCK PORT RAILROAD CO.
LRR	   LITTLE RIVER RAILROAD (CEASED OPERATIONS, 1995)
LRS        LAURINBURG & SOUTHERN RAILROAD CO.
LRSX	   *LORAIN STEEL CO.
LRSX	   +LRS COMPANIES, INC.
LRV	   LITTLE RIVER RAILROAD (CEASED OPERATIONS, 1995)
LRW	   LITTLE ROCK & WESTERN RAILROAD
LRWN       LITTLE ROCK & WESTERN RAILWAY, L.P.
LRWY       DELAWARE LACKAWANNA & WESTERN RAILROAD [LACKAWANNA RAILWAY, INC.]
LRX	   *LACKAWANNA REFRIGERATOR LINE (MERCHANTS DESPATCH TRANSPORTATION CORP.)
LRX	   *DELAWARE, LACKAWANNA & WESTERN RAILROAD CO. 
	   (TEMPORARY ASSIGNMENT - EXPIRED 1/1950)
LS         *SOO LINE RAILROAD
LS         +LUZERNE AND SUSQUEHANNA RAILWAY
LS	   *LONGVIEW SWITCHING
LS&I	   LAKE SUPERIOR & ISHPEMING RAILROAD
LSBC       CHICAGO RAIL LINK [LA SALLE & BUREAU COUNTY RR]
LSBX	   LONE STAR PRODUCING CO. [ LONE STAR GAS CO.]
LSBZ       CHICAGO RAIL LINK [LA SALLE & BUREAU COUNTY RR]
LSCX	   *LACLEDE STEEL CO.
LSCX       *L.S. CHEMICAL CORP.
LSCX       *D-H INVESTORS (RELAM AUDITING SERVICES)
LSCX	   +LOCOMOTIVE SALES & LEASING CORP.
LSCZ	   ADM TRANSPORTATION [LIQUID SUGARS,INC.]
LSEU	   ONE WAY LEASE, INC.
LSFZ       BNSF RWY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE]
LSGX	   LONE STAR PRODUCING CO. [LONE STAR GASOLINE CO.]
LSI        LAKE SUPERIOR & ISHPEMING RAILROAD CO.
LSIU       L.S. INTERTANK
LSIX       ADM TRANSPORTATION [MINNESOTA CORN PROCESSORS 
	   BULK PRODUCTS DIV.; LIQUID SUGARS,INC.]
LSLS	   LINCOLN & SOUTHERN
LSLX	   LONE STAR LOCOMOTIVE LEASING, LLC
LSMR	   LAKE SUPERIOR & MISSISSIPPI RAILROAD
LSMT	   LAKE SUPERIOR MUSEUM OF TRANSPORTATION
LSMX       THE ANDERSONS-RAIL GROUP. [PROGRESS RAIL SERVICES CORP.] 
	   (LOUISVILLE SCRAP METAL CO. INC.)
LSMZ	   LAKE SUPERIOR MUSEUM OF TRANSPORTATION
LSO        NORFOLK SOUTHERN [SOUTHERN; LOUISIANA SOUTHERN RY.]
LSOX	   LAKE STATES OIL CO. (GENERAL AMERICAN TRANSPORTATION CORP.)
LSPX	   LONE STAR PRODUCING CO.
LSPZ	   LAKE SUPERIOR PAPER
LSR        *LAKE SHORE CHAPTER - NATIONAL RAILWAY HISTORICAL SOCIETY
LSR	   *LEELANAU SCENIC RAILROAD
LSRC       LAKE STATE RAILWAY COMPANY
LSRR       LONE STAR RAILROAD, INC.
LSRX	   *LONE STAR REFINING CO.
LSRX	   *LAKE SHORE RAILWAY
LSRX	   +LAKE SUPERIOR RAILROAD MUSEUM
LSS	   LONE STAR STEEL CO.
LSSX	   *LOUIS STERN SONS, INC.
LSSX	   *MARK TWAIN MARINE INDUSTRIES, INC.
LST	   LAKE STATES TRANSPORTATION
LSTT       LAKE SUPERIOR TERMINAL & TRANSFER RAILWAY CO.
LSTX	   *ASSOCIATED METALS & MINERALS CORP.
LSTX       *LONE STAR TRANSPORTATION CORPORATION
LSX	   *BETHLEHEM STEEL CO. {LACKAWANNA STEEL CO.]
LSX	   *C.C. LANG & SON INC.
LSX	   *LUZERNE & SUSQUEHANNA RAILWAY CO.
LT         LAKE TERMINAL RAILROAD CO.
LTBS	   LITTLE TRAVERSE BAY SCENIC RAILROAD
LTC        *LAFFERTY TRANSPORTATION CO.
LTC	   *LITHCOTE
LTCO       LAKESIDE TRANSPORTATION, L.L.C.
LTCR       LEELANAU TRANSIT CO. (FORMERLY LTCO)
LTCX       (UCOX) PRAXAIR, INC. [UNION CARBIDE CORP.]
LTCZ	   LILY-TULIP CORP.
LTEX       L.H.A.G.S. INC. - LARRY'S TRUCK ELECTRIC SERVICE
LTIA       LYNDON TRANSFER INC
LTIU       LLOYD TRIESTINE DI NAVIGAZIONE S.P.A.
LTKM       LTK MANAGEMENT SERVICES, INCORPORATED
LTLZ       LANG TRAILER LEASING CO
LTLZ       BNSF RWY. [BURLINGTON NORTHERN AND SANTA FE RAILWAY]
LTPX	   LEWIS TAR PRODUCTS CO.
LTTX       TTX COMPANY
LTVX       *LTV STEEL COMPANY (LTV MINING CO.)
LTVX	   +CLIFFS ERIE LLC
LTX	   *LOUISVILLE TANK LINE
LTX	   *CITY OF LAKELAND
LUBX	   *SOCONY-VACUUM OIL CO., LUBRITE DIV.
LUBX       *LURIA BROS. DIVISION OF CONNELL LIMITED PARTNERSHIP
LUBX	   *HENRY H. CO.
LUBX	   *CROSS DEVELOPMENT CO. (CROSS OIL)
LUBX	   *PHILIP METALS, INC. 
LUBZ	   LURIA BROS. DIVISION OF CONNELL LIMITED PARTNERSHIP
LUCX       SERVICES UNLIMITED [RAILROAD CAR MANAGEMENT CO., INC (RCMX); LUCX, INC.]
LUKX	   BRAE TRANSPORTATION INC., SUB. BRAE CORP.
LUN        LUDINGTON & NORTHERN RAILWAY
LUNX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. [NORTH AMERICAN CAR CORP.]
LUPX	   LANXESS CORP.
LUSX	   *LUSCAR, LTC.
LUSX	   +EXPRESSWAY
LUUX	   LUX INTERNATIONAL CORPORATION
LUX	   *LION OIL DIV MONSANTO CO.
LUX        +TOSCO CORP.
LUZZ	   LUZENAC
LV         NORFOLK SOUTHERN [CONSOLIDATED RAIL CORP.; LEHIGH VALLEY RR]
LVAL       LACKAWANNA VALLEY RAILROAD CORP.
LVRB	   LEHIGH VALLEY RAIL MANAGEMENT LLC, BETHLEHEM DIV.
LVRC       LAMOILLE VALLEY RAILROAD CORP.
LVRJ	   LEHIGH VALLEY RAIL MANAGEMENT LLC, JOHNSTOWN DIV.
LVRR       LYCOMING VALLEY RAILROAD CO.
LVRX       (NATX) NORTH AMERICAN CAR CORP
LVYR	   LARAMIE VALLEY RAILROAD
LVZ	   LYKENS VALLEY
LW	   *LOUISIANA WESTERN RAILROAD (SOUTHERN PACIFIC LINES IN TEXAS & LOUISIANA)
LW         +LOUISVILLE & WADLEY RAILWAY COMPANY
LWAT	   LAKE WHATCOM RAILWAY
LWAX       LAIDLAW ENVIRONMENTAL SERVICES, INC.
LWIX	   L & W ENTERTAINMENT COMPANY, INC. (MILK & COOKIES RAILROAD)
LWMX       CALIFORNIA SPRAY DRY COMPANY
LWV        CONSOLIDATED RAIL CORP. [LACKAWANNA & WYOMING VALLEY RR]
LWVX	   LAKE SHORE RAILWAY ASSOCIATION, INC.
LWX	   LOOSE-WILES BISCUIT CO.
LXOH       KNOXVILLE & HOLSTON RIVER RAILROAD CO. [LEXINGTON & OHIO RAILROAD CO.]
LXVR       LUXAPALILA VALLEY RAILROAD, INC.
LYCX	   LIBERTY YEAST CORP.
LYKU       LYKES BROS. STEAMSHIP CO., INC.
LYKZ       LYKES BROS. STEAMSHIP CO., INC.
LYNX       ROUND BUTTE PRODUCTS