O&G	   OAKDALE & GULF RWY. CO.
O&W	   NEW YORK, ONTARIO & WESTERN RWY. CO.
OACH       CENTRAL TRANSPORTATION CO. {O.A. COOPER CO.}
OACX       CENTRAL TRANSPORTATION CO.
OAG	   OLD AUGUSTA RAILROAD COMPANY
OALX	   OREGON-AMERICAN LUMBER CORP.
OAMX	   OMAHA ALFALFA MILLING CO.
OAR        OLD AUGUSTA RAILROAD COMPANY
OBCX	   NEATSFOOT OIL REFINERIES CORP.
OBMZ	   OLD BEN #21 MINE
OBPA       *RETIRED 04-15-93 ATP (580)
OBPA	   *OGDENSBURG BRIDGE & PORT AUTHORITY
OBTL       ORSCHELN BROS TRUCK LINE
OC	   OLIN CORPORATION
OCCU       ATS CONTAINER LEASING S.A.
OCCX       OCCIDENTAL CHEMICAL CORP., AGRICULTURAL PRODUCTS
OCCZ	   OCCIDENTAL CHEMICAL CORP.
OCE        RETIRED 06-05-92 (603) ATP [OREGON, CALIFORNIA & EASTERN RY.]
OCEX	   OREGON COASTLINE EXPRESS
OCFX       *(CSXT) RETIRED 06-24-93 ATP
OCFX       +OWENS CORNING FIBERGLAS
OCGX	   PURE OIL CO. [OHIO CITIES GAS CO.]
OCHZ	   OIL CITY HISTORICAL SOCIETY
OCIDA	   ONEIDA COUNTY INDUSTRIAL DEVELOPMENT AGENCY
OCIZ	   ONEIDA COUNTY INDUSTRIAL DEVELOPMENT AGENCY
OCJ	   OKLAHOMA CITY JUNCTION RAILWAY CO.
OCL	   OTTUMWA CONNECTING LINE
OCLU       OVERSEAS CONTAINERS, LTD.
OCN	   OLDE COLONY & NEW PORT
OCNU       OCEAN LINES INC.
OCOX	   O'BANNON CO.
OCOZ	   IWENS CORNING
OCPX       OCCIDENTAL CHEMICAL CORP., PVC RESINS (OXY VINYLS)
OCR        OKLAHOMA CENTRAL RAILROAD COMPANY
OCRR	   OTTAWA CENTRAL RAILWAY
OCRX	   *OIL CREEK REFINING CO.
OCRX	   +OKLAHOMA CENTRAL RAILROAD
OCSM       AMERICAN PRESIDENT INTERMODAL COMPANY
OCSS       OCEANIC STEAMSHIP LINES
OCSX	   OMAHA COLD STORAGE CO.
OCSU       SCRIPPS INSTITUTE OF OCEANOGRAPHY
OCT	   OCTORARO RAILWAY INC
OCTL       OIL CREEK & TITUSVILLE LINES
OCTR       *RETIRED 06-23-94 (587) ATP [OCTORARO RY.]
OCTR	   +MORRISTOWN & ERIE RWY. CO., DBA ONTARIO RAILROAD
OCTX       OCTEL AMERICA INCORPORATED
OCVX	   *OZARK CIDER & VINEGAR CO.
OCVX	   *GREGORY-ROBINSON-SPEAS, INC.
OCW	   OCEAN CITY WESTERN RAILROAD
OD&W	   ONIEDA & WESTERN RAILROAD
ODBZ	   OLD BEN #24 MINE
ODCX	   OLD DOMINION CHAPTER, NATIONAL RAILWAY HISTORICAL SOCIETY
ODOT	   OKLAHOMA DEPARTMENT OF TRANSPORTATION
ODOX	   OLD DOMINION OIL CO.
ODRM       OLD DOMINION CHAPTER - NRHS INC
ODRX	   OZARK REFINING CO.
ODTX       OIL-DRI CORPORATION OF AMERICA
OE	   *OHIO ELECTRIC RAILWAY CO.
OE         *(BN) RETIRED 10-12-92 ATP [SPOKANE, PORTLAND & SEATTLE RWY. CO.;
	   OREGON ELECTRIC RWY.(SPS)]
OE	   *ORION EXPRESS
OECX	   OLDBURY ELECTRO-CHEMICAL CO.
OEDX       OHIO EDISON COMPANY
OELX       O.E. LINSIN, INC.
OER	   OREGON ELECTRIC RAILWAY
OERR	   OREGON EASTERN RAILROAD
OERY	   ORANGE EMPIRE RAILWAY MUSEUM
OEX	   OAK EXTRACT CO.
OFCX       *ORTNER FREIGHT CAR CO.
OFCX       +RESIDCO
OFGX	   OSAGE GASOLINE CORP.
OFIX	   JAVA COCONUT OIL CO. LTD. OR NEW YORK [OLIE FABRIEKEN INSTITUTE]
OFKX	   WITCO CHEMICAL [KOCH TANK LINE; OTTO KOCH]
OFOX       RESIDCO
OFPX	   OTOE FOOD PRODUCTS CO.
OFSX       *OGDEN FINANCIAL SERVICES CORP.
OFSX       *TUCSON ELECTRIC POWER COMPANY
OFSX	   +ENVIROSOLUTIONS, INC.
OGCX	   OSAGE GASOLINE CO.
OGCZ	   OVERLAND GRAIN CO.
OGE	   OREGON GREAT EASTERN
OGEE       OGEECHEE RAILWAY COMPANY
OGEX       OKLAHOMA GAS & ELECTRIC COMPANY
OGEZ	   OGDAN ELEVATOR
OGIX	   O&G INDUSTRIES, INC.
OGOX	   OKLAHOMA GASOLINE & OIL CO.
OGPX	   OKLAHOMA GASOLINE PLANTS, INC.
OGSX       ALLIANT ENERGY {IES UTILITIES INCORPORATED; 
	   IOWA SOUTHERN UTILITIES CO.]
OHCR       OHIO CENTRAL RAILROAD, INC. [COLUMBUS & OHIO RIVER RAILROAD CO.]
OHCX	   STAUFFER CHEMICAL CO. - EASTERN BRANCH [OLD HICKORY CHEMICAL CO.]
OHFX       FLUOR DANIEL FERNALD
OHGX	   GRIMES GASOLINE CO. [OTHA H. GRIMES]
OHIC       OHI-RAIL CORPORATION
OHKU       OHKA AMERICAN INCORPORATED USA
OHOX       U.S. DEPARTMENT OF ENERGY OHIO FIELD
OHPA       OHIO & PENNSYLVANIA RAILROAD
OHPX       MERCHANTS DESPATCH TRANSPORTATION CORP.
OHRY       OWEGO & HARTFORD RAILWAY, INC
OHSX 	   SCHOENWALD PETROLEUM CO. [O. H. SCHOENWALD]
OHTX	   O & h TRANSPORT, INC.
OIDZ	   OIL DRY
OIER	   INDIANA & OHIO RAIL SYSTEM
OILX	   *TRANSCONTINENTAL TRANSPORT [OIL TANK LINE CO.]
OILX       *(NATX) GENERAL ELECTRIC RAILCAR SERVICES CORPORATION
OIMT       OIM TRANSIT CORP
OJGX       OSCAR J. GLOVER
OJTX       TAUBER TRANSPORTATION CO. [O. J. TAUBER]
OK	   OKLAHOMA RAILWAY CO.
OKAN	   OKANAGAN VALLEY RAILWAY (OMNITRAX)
OKCE       OKARCHE CENTRAL RAILWAY
OKCT	   OKARCHE CENTRAL RAILWAY
OKCX       LONE STAR INDUSTRIES, INC. [LOUISIANA CEMENT CO.; OKC CORP.]
OKEX	   OKEX, INC. (OKEE, INC.)
OKGE	   OKLAHOMA GENERAL ELECTRIC
OKKT       UP [MISSOURI PACIFIC] [OKLAHOMA KANSAS & TEXAS RR.]
OKLX	   OKLAHOMA TANK CAR CO.
OKLZ	   OKLAHOMA FEED
OKRX	   OKLAHOMA RAILWAY MUSEUM, LTD.
OKT	   OKLAHOMA KANSAS & TEXAS RAILROAD CO.
OL&I	   UTAH IDAHO CENTRAL RAILROAD CO. [OGDEN, LOGAN & IDAHO RWY. CO.]
OLAU       OCCIDENTAL CHEMICAL CORPORATION
OLB        OMAHA LINCOLN & BEATRICE RAILWAY COMPANY
OLBZ	   OLD BEN #25 MINE
OLDX       OLD LINE HOLDING COMPANY, INC
OLFZ	   OLYMPIC FOUNDRY
OLI	   UTAH IDAHO CENTRAL RAILROAD CO. [OGDEN, LOGAN & IDAHO RWY. CO.]
OLLU       OCEAN LEASING LTD.
OLNX       OLIN CORPORATION
OLO        ONTARIO L'ORIGNAL RAILWAY INC.
OLSS       OLYMPIC STEAMSHIP CO.
OLTX	   OVERLAND TANK CAR CO.
OLYG       SHOWA LINE, LTD.
OLYR       OLYMPIC RAILROAD COMPANY
OLYU       OLYMPIC CONTAINER CORPORATION
OLYX	   OLYMPIA PETROLEUM, INC.
OLYZ       SHOWA LINE, LTD.
OLZ	   ONTARIO LOCOMOTIVE
OMAX       OMAHA PUBLIC POWER DISTRICT
OMCX	   O-M CORP.
OMCZ	   OKEENE MILLING COMPANY
OMID       ONTARIO MIDLAND RAILROAD CORP.
OMLP       OHIO MIDLAND LIGHT & POWER
OMLX       OMNITRAX LEASING LIMITED
OMNX	   OMNISOURCE CORP.
OMRX	   *OSCAR MAYER & CO. (MATHER STOCK CAR CO.)
OMRX	   +OZARK MOUNTAIN RAILCAR
OMSX	   J. T. LEASING CO. DBA OHIO MULCH
OMX        OSCAR MAYER & CO. (NCCO [FRUIT GROWERS EXPRESS])
OMZ	   OMAK MILL
ON&P	   OKLAHOMA, NEW MEXICO & PACIFIC RWY.
ONCM       OREG NEV CALIF FAST FRT
ONCT       ONTARIO CENTRAL RAILROAD CORPORATION
ONCX       OPERATION NATIONAL CONCERN
ONCZ	   OWENS NEWS CORP.
ONER	   ONTARIO EASTERN RAILROAD
ONEX	   ONETA REFINING CO.
ONRY	   OGDENSBURG BRIDGE & PORT AUTHORITY
ONS	   OKLAHOMA NATIONAL STOCKYARDS
ONSX       OGLEBAY NORTON INDUSTRIAL SANDS, INC.
ONT        ONTARIO NORTHLAND RAILWAYS
ONTA       ONTARIO NORTHLAND RAILWAYS
ONTX       ON-TRACK RAILCAR SERVICES, INC.
ONW        OREGON & NORTHWESTERN RAILROAD CO.
ONYX	   AMERICAN COLLOID COMPANY
OOCL       ORIENT OVERSEAS CONTAINER LINE, INC.
OOCZ       ORIENT OVERSEAS CONTAINER LINE, INC.
OOLU       ORIENT OVERSEAS CONTAINER LINE, INC.
OOLC       ORIENT OVERSEAS CONTAINER LINE, INC.
OOOX       OSBORNE INCORPORATED
OORX	   CHARTRAND'S TANK CAR SERVICE (OPELOUSAS OIL REFINERY)
OOUU       ORIENT OVERSEAS LINE, INC.
OPAX	   OXFORD PAPER CO.
OPCX	   *OMAHA PACKING CO. (FRUIT GROWERS EXPRESS)
OPCX	   *PERMANENTE CEMENT CO. [OLYMPIC PORTLAND CEMENT CO. LTD.]
OPCX	   *GENERAL ELECTRIC RAILCAR SERVICES CORP.
OPDZ	   OMAHA POWER DISTRICT
OPE        OREGON, PACIFIC & EASTERN RAILWAY COMPANY
OPEG	   OREGON, PACIFIC & EASTERN RAILWAY COMPANY
OPFX	   CIA OCCIDENTAL DE PRODUCTOS FORESTALES, SA
OPGX	   OKLAHOMA PETROLEUM & GASOLINE CO.
OPIX       EQUISTAR CHEMICALS, LP [OCCIDENTAL CHEMICAL CORP., - PETROCHEMICALS
	   DIVISION; OXY USA, INC.; OXY NGL, INC.; OXY PETROCHEMICALS]
OPLX	   OREGON PACIFIC LINE, INC.
OPPX	   *OPPENHEIMER CASING CO.
OPPX       +OMAHA PUBLIC POWER DISTRICT
OPPZ	   OSAGE POWER PLANT
OPR        OREGON PACIFIC RAILROAD
OPSU	   EMP
OPSX       PUBLIC SERVICE COMPANY OF OKLAHOMA
OPT        ORANGE PORT TERMINAL RAILWAY
OPX        OHIO POWER CO.
OR	   *OAHU RAILWAY, INC.
OR         *OWASCO RIVER RAILWAY
ORA        ORMET RAILROAD CORP.
ORAN	   ORANGE TERMINAL
ORCU       BSL TRANSPORT
ORCX	   OKLAHOMA REFINING CO.
ORCZ	   OHIO RIVER COMPANY
OREX	   *OMAHA REFINING CO.
OREX	   *REA EXPRESS, INC. (RAILWAY EXPRESS AGENCY, INC.)
OREX       +OREGON DEPARTMENT OF AGRICULTURE
ORHX	   HOWARD TANK LINE [OSCAR R. HOWARD]
ORHZ	   OREVILLE HERITAGE RAILROAD COMMITTEE
ORMX	   *D. L. ORME
ORMX       *OHIO RAILWAY MUSEUM
OROX       U.S. DEPART. OF ENERGY - OAK RIDGE OPERATIONS 
	   [U.S. ATOMIC ENERGY COMMISSION]
ORPX	   O.E. LINSIN [ATLANTIC-PACIFIC & GULF REFINING CO.; 
	   ORIENT PETROLEUM CO.]
ORR        OSAGE RAILROAD
ORRX	   OREGON DEPT. OF TRANSPORTATION RAIL DIVISION
ORSX	   OXWELD RAILROAD SERVICE CO.
ORTX	   *OHIO RIVER TERMINAL
ORTX	   +O & R TRANSPORT, INC.
ORTZ	   OREGON TRUNK
ORUZ	   ORLANDO UTILITIES COMMISSION
ORY	   OHIO RAILWAY MUSEUM
OS	   ONTARIO SOUTHLAND RWY., INC.
OSCX	   OIL SEEDS CO.
OSCZ       INTERMODAL SERVICES, INC.
OSGX	   OIL STATE GASOLINE CO.
OSIX       OSI SPECIALTIES, INC.
OSKX       SUNRAY D-X OIL CO. {D-X SUNRAY; MID-CONTINENT PETROLEUM CORP.}
OSL	   UNION PACIFIC RAILROAD [OREGON SHORT LINE]
OSNX	   OSNABROCK FARMERS COOPERATIVE ELEVATOR
OSO	   OCILLA SOUTHERN RAILROAD CO.
OSRR       OHIO SOUTHERN RAILROAD INC. (COLUMBUS & OHIO RIVER RAILROAD CO.)
OSRX	   *OIL STATE REFINING CO.
OSRX       +ONTARIO SOUTHLAND RAILWAY
OSSU       EUROVOS B.V.
OSTX	   NEW YORK OIL STORAGE & TRANSFER CO.
OSZ	   OTTAWA SILICA
OT         (SPS) OREGON TRUNK RY
OTCO       OWENSVILLE TERMINAL COMPANY
OTCR	   OAKDALE TRACTION CORPORATION
OTDX	   *O-T-D CORP.
OTDX       +GREENBRIER MANAGEMENT SERVICES [GREENBRIER LEASING CORPORATION])
OTEX	   OTEX TANK CAR CO.
OTOX	   OTTO MILK CO.
OTPX	   OTTERTAIL POWER COMPANY
OTR        OAKLAND TERMINAL RLWY
OTRC       OVERSEAS TRANSPORTATION CO
OTRX       ON-TRACK RAILWAY SERVICES LIMITED
OTSX	   ON-TRACK RAILWAY SERVICES LIMITED
OTT        OTTUMWA TERMINAL RAILROAD COMPANY (OUT OF BUSINESS IN 1988)
OTTC       OCEAN TRAILER TRANSPORT
OTTX       TTX COMPANY
OTUM       OTTUMWA CONNECTING RAILROAD
OTX	   OLIVER TANK LINE
OTVR       OTTER TAIL VALLEY RAILROAD CO., INC. (RAIL AMERICA)
OTWX	   OF THE WOODS, LLC.
OUCH       OUACHITA RAILROAD
OUCX       ORLANDO UTILITIES COMMISSION
OUCZ	   OZARK UTILITIES COMPANY
OURD       OGDEN UNION RAILWAY & DEPOT CO.
OURY	   OGDENSBURG BRIDGE & PORT AUTHORITY
OUS	   OGDEN UNION STOCKYARDS COMPANY
OV         OTTER VALLEY RAIL ROAD
OVEX       OHIO VALLEY ELECTRIC COMPANY
OVNT       OVERNITE TRANSPORTATION COMPANY
OVNZ       OVERNITE TRANSPORTATION COMPANY
OVOX	   GRACE & CO. [W.R. GRACE & CO.; ORIENTAL VEGETABLE OILS CO.]
OVR	   OHIO VALLEY RAILROAD CO.
OVRR	   OZARK VALLEY RAILROAD INC.
OVRX	   OHIO VALLEY RAILROAD CO.
OVSS       OVERSEAS SHIPPING CO.
OVTX	   OHIO VALLEY TANK LINE
OW         NEW YORK, ONTARIO & WESTERN RY
OWCZ	   OMACK WOOD COMPANY
OWII       OWENS ILLINOIS INC
OWIX	   *OWENS-ILLINOIS GLASS CO., MILL DIVISION
OWIX	   +OLD WORLD TRANSPORTATION, LTD.
OWLU       OCEAN WORLD LINES, INC.
OWSX	   OIL WELL SUPPLY COMPANY (1980), LTD.
OWTX	   *ONIEDA & WESTERN TRANSPORTATION
OWTX       *RETIRED 10-31-91 ATP (1421) [SHAMROCK COAL CO.]
OXAX	   OXEA CORPORATION
OXYU       EUROTAINER U.S., INC.
OZ	   OLDSMOBILE
OZCX	   OZARK CAR CORP. [OZARK-MAHONING CO.; OZARK CHEMICAL CO.]
OZKX	   UNION TANK CAR CO. [OZARK TANK CAR CO.; DEEP ROCK OIL CORP.; OZARK CAR CO.]
OZSL       OZEAN/STENNES LINIEN
OZX	   OZONE CO., INC.