W&DB	   WILDWOOD & DELAWARE BAY SHORT LINE RAILROAD CO.
W&LE	   WHEELING & LAKE ERIE RWY. CO.
W&N	   MINNEAPOLIS, ST. PAUL & SAULTE STE. MARIE RWY. [WISCONSIN & 
	   NORTHERN RAILROAD CO.]
W&NB	   WILLIAMSPORT & NORTH BRANCH RWY. CO.
W&NO	   WHARTON & NORTHERN RAILROAD CO.
W&NR	   WILLIAMSPORT & NORTH BRANCH RWY. CO.
W&OV	   WARREN & OUACHITA VALLEY RWY. CO.
W&TR	   WEST TEXAS AND LUBBOCK RAILROAD CO.
WA         CSX TRANSPORTATION, INC. [(SEABOARD) WESTERN RAILWAY OF ALABAMA]
WAB        NORFOLK SOUTHERN RAILWAY COMPANY [NORFOLK & WESTERN RWY.; WABASH RR]
WABC       ABC LINES
WABX	   WESTINGHOUSE AIR BRAKE CO. (WABCO)
WABZ       WTL RAIL CORPORATION
WACR       WASHINGTON COUNTY RAILROAD CORPORATION
WACX	   *WILLARD AGRICULTURAL COMPANY
WACX       +PCS PHOSPHATE COMPANY INCORPORATED [ALBRIGHT & WILSON COMPANY]
WADX	   *WADLEY CO.
WADX       *AMERICAN REFRIGERATOR TRANSIT CO.
WADZ	   WATKINS DISTRIBUTION
WAER       WABASH & ERIE RAILROAD
WAEX	   CHEROKEE RAIL EQUIPMENT, LLC
WAFX       WESTERN ASH COMPANY
WAG	   WELLSVILLE, ADDISON & GALETON RAILROAD CORP.
WAGA       AGRA/AUROBON
WAGX       PCS PHOSPHATE COMPANY INCORPORATED [OCCIDENTAL CHEMICAL CORP.]
WAJU       ELDER DEMPSTER LINES NIGERIAN NATIONAL LINE
WAKS	   WANNAMAKERS, KEMPTON & SOUTHERN
WAKX       WAKE PARTNERSHIP
WAL        WESTERN ALLEGHENY RAILROAD
WALZ	   WABASH ALLOY
WAMX       WEBB ASSET MANAGEMENT
WAND       WISCONSIN & MICHIGAN RAILWAY COMPANY
WAPX	   WILLITS & PATTERSON
WAR        WARRENTON RAILROAD CO.
WARN	   WARNER CO.
WAS        WAYNESBURG SOUTHERN
WASX	   *WM. A. SMITH CONSTRUCTION CO., INC.
WASX	   +ALLEGHENY RAW MATERIALS, INC.
WATC       WASHINGTON TERMINAL CO.
WATR	   *WATERVILLE RY.
WATR       +WATER CARRIERS (CSD) 
WATT       WATT TRANSPORT INC
WATX       *WATAUGA VALLEY CHAPTER OF THE NTL. RWY. HISTORICAL SOC.
WATX	   *WATCO
WATZ       WESTERN AUTO
WAVX	   WAVERLY OIL WORKS CO. (GENERAL AMERICAN TRANSPORTATION CCORP.)
WAW        *CONSOLIDATED RAIL CORP. [WAYNESBURG & WASHINGTON RR.]
WAW	   *WILMINGTON & WESTERN RAILROAD CO.
WB&A	   WASHINGTON, BALTIMORE & ANNAPOLIS ELECTRIC RAILROAD CO.
WBC        WILKES-BARRE CONNECTING RAILROAD
WBCR       WABASH CENTRAL RAILROAD
WBCX	   *WARREN BROS. CO.
WBCX       +BLUE CIRCLE, INC. [WILLIAMS BROTHERS INC.]
WBLX	   KIMBERLY-CLARK CORP. [WILLIAM BONIFAS LUMBER CO.]
WBMX       LAUHOFF GRAIN COMPANY [WILKES-BARRE MILLING CO.]
WBR	   WINONA BRIDGE COMPANY
WBRR	   WINONA BRIDGE RAILWAY COMPANY
WBRX	   WM. B. RILEY CO., INC.
WBSZ	   WILBANKS STEEL COMPANY
WBTS       WACO, BEAUMONT, TRINITY & SABINE RWY
WBZ	   WHEELER BROTHERS GRAIN CO.
WC         CANADIAN NATIONAL RWY. [WISCONSIN CENTRAL RWY.]
WCAX	   WESTCAN RAIL LTD.
WCCL	   CANADIAN NATIONAL RWY. [WISCONSIN CHICAGO LINK LTD.; WISCONSIN CENTRAL RWY.]
WCCX	   *WORTHINGTON CREAMERY & PRODUCE CO.
WCCX	   *WANNAMAKER CHEMICAL CO., INC.
WCCX	   *WARREN CAR COMPANY
WCCX       *WELLAND CHEMICAL INC.
WCCX       +CONSOLIDATION COAL COMPANY [WESTMORELAND COAL COMPANY]
WCCZ	   WIDOWS CREEK COAL
WCDX       *FARMLAND INDUSTRIES, INC. [FAR-MAR-CO, INC.; WESTCENTRAL 
	   COOPERATIVE GRAIN CO.]
WCDX	   *WINE COUNTRY DINNER TRAIN
WCFX       *WESTERN CO-OPERATIVE FERTILIZERS (US) INC.
WCFX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORPORATION 
	   [WESTERN CARS (U.S.) INC.]
WCGX	    WESTCENTRAL COOPERATIVE GRAIN CO.
WCHX       WALTER HAFFNER CO.
WCIX	   WITCO CHEMICAL CORP. [WESTERN CHEMICAL INDUSTRIES, LTD.]
WCIZ	   WOODS COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY
WCLC       WACCAMAW COAST LINE RAILROAD CO., INC.
WCLI       WALLENIUS CARIBBEAN LINES
WCLR       WACCAMAW COAST LINE RAILROAD CO., INC.
WCLU       ORIENT OVERSEAS LINE, INC.
WCLX       *WILSON CAR LINES [W. C. L.]
WCLX	   +WEST COAST REDUCTION, LTD.
WCLZ       (WC) WISCONSIN CENTRAL LTD.
WCMX	   WYANDOTTE CHEMICALS CORP. [WEST END CHEMICAL CO.; GENERAL CHEMICAL CO.; 
	   WESTERN CHEMICAL MFG. CO.]
WCOR       WELLSBORO & CORNING RAILROAD COMPANY
WCPX	   *WALKER CONSOLIDATED PETROLEUM CO.
WCPX	   *WAYNE CHEMICAL PRODUCTS CO., DIV. WAYNE SOAP CO.
WCQ        (WC) WISCONSIN CENTRAL LTD.
WCR	   WASHINGTON COUNTY RAILROAD CO.
WCRC       COLUMBIA BASIN RAILROAD COMPANY [WASHINGTON CENTRAL RAILROAD CO.]
WCRL       WEST CHESTER RAILROAD CO.
WCRX       UNITED GRAIN CORP. [WEST COAST RESOURCES, INC.]
WCSX       GENERAL ELECTRIC RAIL SERVICES 9SAVAGE-TOLK ENERGY SERVICES 
	   [WHEELABRATOR COAL SERVICES])
WCSZ	   WASTE CONTROL SPECIALIST, LLC
WCTR       WCTU RAILWAY COMPANY
WCTU       *RETIRED 05-17-94 FXD
WCTU       *WCTU RAILWAY COMPANY [WHITE CITY TERMINAL & UTILITY CO.]
WCTX	   *R. J. ROESLING & CO.
WCTX       *WEST CENTRAL COOPERATIVE
WCTX	   *WEHERHAUSER WOODS RAILROAD
WCTX       +RESOURCE RECYCLING INCORPORATED
WCX	   WESTERN CHEMICALS LTD. [WYANDOTTE CHEMICALS CORP.; WARNER CHEMICAL CO.]
WCXX	   WEST COAST RAILWAY ASSOCIATION (WEST COAST RAILWAY MUSEUM)
WCZ	   WEYCO CO.
WDAX       WASHINGTON DEPARTMENT OF AGRICULTURE
WDCX	   *WM. DAVIES CO., INC.
WDCX	   *WARREN-DOUGLAS CHEMICAL CO., INC. 
WDLX	   WADDELL COAL MINING CO., INC.
WDMZ	   WEST DECKER MINE
WDPX	   W. D. PAWLEY
WDRX	   WATER DIVISION RAILROAD OF ST. LOUIS
WDS	   WRIGHTSVILLE & TENNILLE RAILROAD CO. [WADLEY SOUTHERN RWY. CO.]
WDSX	   WATER DIVISION RAILROAD OF ST. LOUIS
WDX	   GENERAL AMERICAN TANK CAR CORP. (WIELAND DAIRY CO.)
WDZ	   WYANDOT DOLOMITE
WE         WHEELING & LAKE ERIE RAILWAY COMPANY
WE&L	   WINDSOR, ESSEX & LAKE SHORE RAPID RWY. CO.
WEAX       ACI COMPANY
WEC	   WALKER ESTATE CORP., A. T.
WECX       WESTINGHOUSE ELECTRIC CORP.
WECZ	   WESTERN CONSTRUCTION COMPANY
WEDX	   WESTERN DAIRY CO.
WEFX	   WHOLE ENERGY FUELS CORP.
WEIX       WILBUR ELLIS COMPANY
WELX       *WELLAND CHEMICAL, INC.
WELX	   +WHITE EQUIPMENT LEASING CORP.
WELZ	   WELCOME ELEVATOR
WEMX	   *WESTINGHOUSE ELECTRIC CORP.
WEMX	   +WESTERN MILLING, LLC
WEOX	   SOCONY-VACUUM OIL CO., INC., WHITE EAGLE DIV.
WEPX	   *WHITE EAGLE OIL & REFINING CO.
WEPX       +WISCONSIN ELECTRIC POWER COMPANY
WER	   WISCONSIN ELECTRICAL RAILROAD HISTORICAL SOCIETY
WERC	   WEST END CONRAIL
WERX	   *WESTERN OIL REFINING CO.
WERX	   +WESTERN RAILROADS, INC.
WERZ       WERNER ENTERPRISES, INC.
WEST	   WEIRTON STEEL
WESX	   WESTAR TIMBER LTD [BC TIMBER, LTD.]
WESZ	   WEST ERIE SHORTLINE
WETC       WESTERN TRANSPORT CO.
WETZ       WEST EAST TRANSPORT COMPANY
WEYC	   WEYERHAUSER COMPANY DIERKS AR DIV.
WEYU       WEYERHAUSER COMPANY
WF	   TERMINAL RAILROAD ASSOCIATION OF ST. LOUIS [EAST ST. LOUIS CONNECTING CO.; 
	   WIGGINS FERRY CO.]
WF&N	   M-K-T LINES [WICHATA FALLS & NORTHWESTERN RWY.]
WFA	   WESTERN FUEL ASSOCIATION
WFAX       WESTERN FUELS ASSOCIATION, INC.
WFB	   BURLINGTON NORTHERN INC.
WFBX	   WESTERN FRUIT EXPRESS CO.
WFCX	   *WESTERN FRUIT EXPRESS CO.
WFCX       +WESTERN FARMERS ELECTRIC COOPERATIVE
WFCX	   *WEST VIRGINIA CENTRAL RAILROAD
WFE        BURLINGTON NORTHERN RAILROAD [WESTERN FRUIT EXPRESS]
WFEX       WESTERN FRUIT EXPRESS CO.
WFFC       WILSON FREIGHT CO
WFGX	   WATSEKA FARMEWRS GRAIN CO. CO-OP
WFGZ	   WATER FIELD GRAIN
WFHX	   WILLAMETTE & FORT HILL RAILROAD
WFIX       FIRST UNION RAIL [(NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP.;
	   ITEL RAIL CORP.; PULLMAN LEASING CO.] (WFIX PARTNERS)
WFLX	   ST. REGIS PAPER CO., WEST FORK LOGGING DIV.
WFMX	   WESTERN FRUIT EXPRESS
WFP	   WAKE FERN PRODUCE
WFPX	   *WIRT FRANKLIN PETROLEUM CORP.
WFPX	   *WESTERN FOOD PRODUCTS CO.
WFRX	   WFEC RAILROAD CO.
WFUX       WESTERN FUELS - UTAH, INC.
WFS        WEST ISLE LINE INC.
WFSX	   WM. FOCKE'S SONS CO.
WFSZ	   WESTERN FARM SERVICE INC.
WFZ	   WEEBERG FURNITURE
WGBX	   *WHEELING STEEL CORP. [WHITAKER-GLESSNER CO.]
WGBX       *W G BLOCK COMPANY
WGCR       WIREGRASS CENTRAL RAILROAD CO.
WGFX       WILLARD GRAIN & FEED INC.
WGNX	   WISCONSIN & GREAT NORTHERN RAILROAD, INC.
WGNZ	   WARRIOR & GULF NAVIGATION CO.
WGR        WILLIAMETTE VALLEY RAILROAD CO. [WILLAMINA & GRAND RONDE 
	   RAILWAY COMPANY, INC.]
WGRR	   WILLAMETTE VALLEY RAILROAD [WILLAMINA & GRAND RONDE 
	   RAILWAY COMPANY, INC.]
WGRY       WABASH & GRAND RIVER RAILWAY CO. 
WGSX	   LEONARD WARDEN, DISTRIBUTORS
WGTX	   GRAVER CORP. [WM. GRAVER TANK WORKS]
WGWG       WESTERN GILLETTE INC
WGWX	   WHEELING STEEL CORP. [WHITAKER-GLESSNER CO.]
WHCU       U.S. DEPARTMENT OF ENERGY
WHCX	   WESTERN HAY CO., INC.
WHDX	   CHICAGO & NORTHWESTERN RWY. (WESTERN HEATER DESPATCH)
WHEQ	   WHISLER EQUIPMENT CO.
WHI        BURLINGTON NORTHERN RAILROAD
WHIX       WESTERN FRUIT EXPRESS CO.
WHIZ	   WAH CHANG INDUSTRY
WHMX       MINER ENTERPRISES
WHN        CONSOLIDATED RAIL CORP. [WHARTON & NORTHERN RR.]
WHNS	   WAYNESBURG & SOUTHERN
WHOE       WALKING HORSE & EASTERN RAILROAD CO.,INC.
WHOX	   WHITE OIL CORP.
WHRC       WINDSOR & HANTSPORT RAILWAY COMPANY, LTD.
WHRX	   RELATIVE CHARTERS, INC.
WHSF	   WHEELING STEEL
WHSX	   GE RAIL SERVICES [NORTH AMERICAN CAR CORP.]
WHTX	   *W. H. TUCKER & SON CO.
WHTX       +ADM TRANSPORTATION CO. [ADM MILLING CO.]
WHTZ       RILEY WHITTLE, INC. (RWI TRANSPORTATION)
WHWN	   WAYNESBURG & WASHINGTON
WI	   WATCO SWITCH INDIANA (CODE PREVIOUSLY ASSIGNED TO WOODWARD INC.)
WIBZ	   WILBERT, INC.
WICT       WISCONSIN & SOUTHERN RAILROAD CO. [WISCONSIN AND CALUMET RAILROAD CO.]
WIEX	   WILBUR-ELLIS CO.
WIF	   *ATLANTIC COAST LINE RAILROAD
WIF        +WEST INDIA FRUIT & STEAMSHIP CO. 
WIGX       *RETIRED 08-22-92 ATP (1674) [WIGEON CAR CO.]
WIGX	   +WESTERN INTERNATIONAL GAS & CYLINDERS, INC.
WIIX       WEYERHAEUSER CO. [WILLIAMETTE INDUSTRIES]
WIIZ	   WILLIAMETTE INDUSTRIES
WIKL       WILKING
WIKU       TEXTAINER INC.
WILX	   *WILSHIRE OIL CO., INC.
WILX	   *WILFORD & SANDS
WILX	   *WILMETH PETROLEUM CO.
WILZ	   WILLIAMETTE INDUSTRIES
WIM	   WASHINGTON, IDAHO & MONTANA RAILWAY CO.
WIMX       *WIMPEY MINERALS USA INCORPORATED
WIMX	   +PENNSY SUPPLY INC.
WIR	   WASHINGTON & ID
WIRR	   WEBER INDUSTRY
WISD	   WISCONSIN DEPT. OF TRANSPORTATION
WISS       WEST INDIAN SHIPPING COMPANY
WISU       W.I.S.A.
WISX       ALLIANT ENERGY [WISCONSIN POWER & LIGHT COMPANY]
WITX       *CONTINENTAL CARBON CO., SUBS. WITCO CORP.
WITX	   +CCC TRANSPORT CO. [GENERAL ELECTRIC RAIL SERVICES CORP.]
WIWR	   WISCONSIN WESTERN RAILROAD
WIX	   *WESTERN INDUSTRIES CO.
WIX	   *WATSON INDUSTRIES INC.
WJ         *WEST JERSEY RAILROAD COMPANY
WJ         +WEST MICHIGAN RAILROAD COMPANY
WJMX	   *W. J. MCCAHAN SUGAR REFINING & MOLASSES CO.
WJMX	   *WM. J. MCCORMACK SAND DIV., PENN INDUSTRIES, INC.
WJSL       WEST JERSEY SHORT LINE
WJZ	   WILSON JONES
WKHX	   RAIL CONNECTION, INC.
WKIZ	   WYCOFF INDUSTRIES
WKLR       WESTERN KENTUCKY RAILWAY, LLC
WKOX	   WESTERN OIL CORP.
WKPX	   SOUTHERN PINE CHEMICAL CO. [WOOD CHEMICAL PRODUCTS CO.]
WKRL	   WESTERN KENTUCKY RAILWAY, LLC
WKS	   WANAMAKER KEMPTON & SOUTHERN
WKWX	   WM. K. WARREN
WLCX	   WARREN LUBRICANT CO., INC.
WLCZ	   WEBSTER LUMBER CO.
WLDX	   WELDSHIP CORP.
WLE        NORFOLK SOUTHERN RAILWAY COMPANY [NORFOLK & WESTERN RWY.; NEW YORK,
	   CHICAGO & ST. LOUIS RAILROAD CO.; WHEELING & LAKE ERIE RWY. (1880-1949)]
WLCH       H P WELCH CO
WLFB       WOLFEBORO RAILROAD
WLIG       WILLIG FREIGHT LINES
WLO        WATERLOO RAILWAY COMPANY
WLPX       WESTLAKE POLYMERS CORPORATION
WLRL	   WASHINGTON-LINCOLN RAILINK
WLTC	   WEST TEXAS & LUBBOCK RWY. CO.
WLX	   WILSIL LTD.
WM         CSX TRANSPORTATION, INC. {CHESSIE SYSTEM; B&O; WESTERN MARYLAND RY]
WM&N	   WEATHERFORD, MINERAL WELLS & NORTHWESTERN RWY. CO.
WMBX       (NATX) NATX (WILLBROS TERMINAL CO.)
WMCX	   *WESTINGHOUSE ELECTRIC & MFG. CO, MACHINE WORKS [WESTINGHOUSE MACHINE CO.]
WMCX	   *WILLIAMS MOLASSES CO.
WMCZ	   WESTMORELAND COAL COMPANY
WMGX	   W. H. SCHOENWALD [L. H. WENTZ, OIL DIV.; WENTZ & MCCASKY GASOLINE CO.]
WMI        WEST MICHIGAN RAILROAD CO.
WMIX       WASTE MANAGEMENT OF ILLINOIS, INC.
WMIZ	   WIMPEY MINERAL
WMKX	   WHITING MILK CO.
WMRX	   MERCHANTS DESPATCH TRANSPORTATION CORP.
WMS	   WHITE MOUNTAIN SCENIC RAILROAD
WMSC       WHITE MOUNTAIN SCENIC RAILROAD
WMSR	   WESTERN MARYLAND SCENIC RAILROAD
WMWN       UP [MISSOURI PACIFIC] [WEATHERFORD MINERAL WELLS & NORTHWESTERN RWY]
WMWX	   WASTE MANAGEMENT OF WISCONSIN
WMX	   WESTMORELAND COAL CO.
WN	   PROGRESSIVE RAIL, INC. DBA WISCONSIN NORTHERN RAILROAD
WNCX	   WABASH NATIONAL FINANCE CORP.
WNCZ       WABASH NATIONAL FINANCE CORPORATION
WNDX       (RTLX) RELCO TANK LINE INC.
WNF        WINFIELD RAILROAD
WNFR       KANAWHA RAIL CORP. [WINIFREDE RAILROAD CO.]
WNGX       WESTERN NATURAL GAS CO.
WNO        WARTON & NORTHERN RR
WNR	   WHARTON & NORTHERN RAILROAD CO.
WNRL	   WHARTON & NORTHERN RAILROAD CO.
WNW	   WICHITA NORTHWESTERN RWY.
WNYP	   WESTERN NEW YORK & PENNSYLVANIA RAILROAD LLC
WNYX       WESTERN NEW YORK RAILWAY HISTORICAL SOCIETY, INC.
WOAX	   GULF STATES CORP.
WOB	   BURLINGTON NORTHERN INC
WOBX	   *WESTERN OIL & BURNER CO.
WOBX       *BURLINGTON NORTHERN RAILROAD CO [WESTERN FRUIT EXPRESS CO.]
WOCX	   SOCONY-VACUUM OIL CO. [WADHAMS OIL CO.]
WOD	   WASHINGTON & OLD DOMINION RAILROAD
WODX	   WOBURN DEGREASUNG CO.
WODZ	   WOODENVILLE DAIRY
WOHO       WABASH & OHIO RAILROAD
WOKX	   WESTERN OIL CORP. OF TEXAS
WOLX	   WESTLAND OIL CO.
WOLZ       H. O. WOLDING, INC.
WOR	   WESTERN OHIO RAILROAD CO.
WOV        WARREN & OUACHITA VALLEY RWY. CO.
WOWX	   VALVOLINE OIL CO., WARREN REFINERY [WILBURINE OIL WORKS, LTD.]
WOX	   *WARREN OIL CO. OF PENNSYLVANIA
WOX	   *WARDEN OIL CO.
WOX	   *GENERAL AMERICAN TRANSPORTATION CORP.
WP         UNION PACIFIC RAILROAD CO. [WESTERN PACIFIC RR]
WP&Y	   WHITE PASS AND YUKON CORPORATION, LTD.
WPAZ	   WRIGHT PATTERSON AIR FORCE BASE
WPCX	   MISSOURI VALLEY WALNUT CO. (TRANSPORTATION MANAGEMENT, INC.)
WPE	   WEST PITTSON-EXETER RAILROAD CO.
WPEX       WABASH POWER EQUIPMENT COMPANY
WPGX       WESTERN PAVING CONSTRUCTION CO.
WPHX	   WAITE PHILLIPS CO.
WPIX	   WHOLESALE POWER, INC.
WPIZ	   WALPORT INC.
WPLX	   WHITE PROVISION CO., INC.
WPLX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORPORATION
WPMU       UNION PACIFIC RAILROAD COMPANY
WPMW       UNION PACIFIC RAILROAD CO. [WESTERN PACIFIC RR.] 
	   (MAINTENANCE OF WAY EQUIPMENT)
WPNX	   WILSON PROVISION CO. (NORTH AMERICAN CAR CORP.)
WPPX	   *WEST PENN POWER CO.
WPPX	   *WESTPOINT PEPPERELL, INC.
WPRB	   WESTERN PACIFIC RAILROAD CO.
WPRR       WILLAMETTE & PACIFIC RAILROAD COMPANY, INC.
WPRU       WATERMAN OF PUERTO RICO-USA INC
WPRX	   *WAINWRIGHT PRODUCERS & REFINERS LTD.
WPRX	   *FRUIT GROWERS EXPRESS CO. [UNION TANK CAR CO.]
WPRX	   *WESTPORT RAILWAY CORPORATION FOUNDATION
WPS	   WHEELING PITTSBURGH STEEL
WPSX	   *W. P. STORK REFRIGERATOR LINE
WPSX	   *WESTERN PLANT SERVICES (CALIFORNIA)
WPSX       +WISCONSIN PUBLIC SERVICE CORPORATION
WPT	   PITTSBURGH & WEST VIRGINIA RWY. CO. {WABASH-PITTSBURGH TERMINAL RWY.]
WPTZ       UNION PACIFIC RAILROAD COMPANY
WPWX	   WILSON PROPANE WHOLESALE CO., INC. (FRUIT GROWERS EXPRESS CO.)
WPX	   WOOD PRODUCTS CO.
WPXZ       UNION PACIFIC RAILROAD COMPANY
WPY        WHITE PASS & YUKON CORPORATION, LTD.
WPZ        *UNION PACIFIC RAILROAD COMPANY
WPZ	   *WESTERN PAVING
WQAX	   WARNER-QUINLAN CO.
WR	   WHIPPANY RIVER
WRA	   CSX TRANSPORTATION [SEABOARD SYSTEM; WESTERN RAILWAY OF ALABAMA]
WRAX	   *WINE RAILWAY APPLIANCE CO.
WRAX	   *WESTERN RAIL SWITCHING
WRBX	   W. R. BONSAL CO.
WRC	   WOLFEBORO RAILROAD CO.
WRCC	   WINNIPESAUKEE RAILROAD CORP.
WRCX	   *REFINERS CAR CORP. (WARREN REFINING CO.)
WRCX	   *WISCONSIN RENDERING CO., INC.
WRDX	   *WARD TANK LINE
WRDX	   *WYODAKE RESOURCES DEVELOPMENT CORP.
WRDX       +MIDAMERICAN ENERGY COMPANY [IOWA-ILLINOIS GAS & ELECTRIC CO.]
WRDZ	   WYODAKE RESOURCES DEVELOPMENT CORP.
WREX       WESTERN REFRIGERATOR EXPRESS [WESTERN RAILROAD EQUIPMENT COMPANY]
WRFX       CREATIVE CHARTERS, INC. [WHITE RIVER TRADING INC.]
WRG	   W. R. GRACE & CO.
WRGZ	   W. R. GRACE CRYOVAC
WRHX	   CREATIVE CHARTERS, INC.
WRIT       WRIGHT TRUCKING INC
WRIX	   WESTERN RAIL, INC.
WRIZ	   WERHER INDUSTRIES
WRL	   WESTERN REFRIGERATOR LINE
WRLX       (RTLX) RELCO TANK LINE INC. [WESTERN RAIL LEASING CORP.; GATC; 
	   WINONA REFRIGERATOR CAR CORP.]
WRM	   WESTERN RAILWAY MUSEUM
WRN	   WASHINGTON RUN RAILROAD CO.
WRNR       WERNER TRANSP CO
WRNX       CHEVRON U.S.A. INC. [GULF OIL PRODUCTS CO.; WARREN PETROLEUM CORP.]
WROX	   TIDAL-WESTERN OIL CORP. [WESTERN OIL CORP.]
WRPI       WESTERN RAILROAD PROPERTIES, INC.
WRPX	   *WARR-PENN REFINING CO.
WRPX       *(PSIX) PSI ENERGY, INC. (PUBLIC SERVICE CO. OF INDIANA)
WRRC       WESTERN RAIL ROAD CO.
WRRX	   *SOUTHEASTERN INTERNATIONAL RAILROAD
WRRX	   +WALDEN'S RIDGE RAILROAD CO.
WRS	   WESTERN RAIL SWITCHING INC.
WRSX	   *STAUFFER CHEMICAL CO. [WHEELER, REYNOLDS & STAUFFER]
WRSX       *SCHOLLE CORP.
WRSX	   *WHITE RIVER SCENIC RAILROAD
WRSX       +WARREN RAILCAR SERVICE, INC.
WRT	   WARRIOR RIVER TERMINAL CO.
WRTA       WESTERN RAILROAD ASSOCIATION
WRTX       RETIRED 902-10-92 ATP [WESTERN RAIL LEASING CORP.]
WRTZ	   WARREN TRUCK
WRWK       (PW) PROVIDENCE & WORCESTER RAILROAD CO. [WARWICK RAILWAY]
WRWX	   TRINITY RAIL MANAGEMENT, INC.
WRX	   *CHARLES WOLFF PACKING CO. [WOLFF REFRIGERATOR LINE]
WRX        +WESTERN REFRIGERATOR LINE COMPANY TERMINAL
WRY        WATERLOO RAILWAY COMPANY
WS         *WARE SHOALS RAILROAD
WS         +WALKERSVILLE SOUTHERN RAILROAD
WSB	   PITTSBURGH & WEST VIRGINIA RWY. [WEST SIDE BELT RAILROAD CO.]
WSC	   WESTERN STOCKYARDS CORP.
WSCC       WATERMAN STEAMSHIP CORP OF CALIF.
WSCX	   *WILLIBALD SCHAEFER CO.
WSCX       *BUFFALO BRAKE BEAM CO.
WSCX	   +CONSUMERS ENERGY CO.
WSCZ	   WESTERN SUGAR CO.
WSD	   WESTFIELD RAILROAD CO.
WSFX	   W. S. FORBES & CO. INC.
WSH	   WICHITA STOCKHANDLING & TRACKS ASSOCIATION, INC.
WSHR	   WEST SHORE RAILROAD
WSIL       WEST INDIES LINES
WSIX       WATCO SWITCHING INDIANA
WSIZ	   WSI UNION SEED
WSK	   WOODSTOCK RWY. CO.
WSLX	   WHEELING STEEL CORP.
WSLZ       WILEY SANDERS TRUCK LINES, INC.
WSMF       WARNER AND SMITH MTR FRT INC
WSN	   RICHMOND, FREDERICKSBURG & POTOMAC RWY. [WASHINGTON SOUTHERN RWY.]
WSOR       WISCONSIN & SOUTHERN RAILROAD COMPANY
WSOX       FIRST UNION RAIL [(UMPX) UPPER MERION AND PLYMOUTH LEASING CO.;
	   WISCONSIN & SOUTHERN LEASING CO.]
WSOZ       (WSOR) WISCONSIN & SOUTHERN RAILROAD COMPANY
WSPI	   WESTERN STATES PROPERTIES INC.
WSPX       WHEELSTAR CORP.
WSR        WARREN & SABINE RIVER RAILROAD CO.
WSRC	   WISCONSIN & SOUTHERN RAILWAY CO.
WSRX	   SOCONY-VACUUM OIL CO., WHITE STAR DIV.
WSRY       WINAMAC SOUTHERN RAILWAY CO.
WSRZ       WISCONSIN & SOUTHERN RAILROAD CO.
WSS        (CSXT) WINSTON-SALEM SOUTHBOUND RAILWAY CO.
WSSX       WEDRON SILICA CO.
WST	   WINSTON SALEM TERMINAL CO.
WSTX       WHITESTONE SUPPLY CO.
WSTZ       WESTSIDE TRANSPORT, INC.
WSWX	   WISCONSIN STEEL CO.
WSX        WEIRTON STEEL DIV., NATIONAL STEEL CORP.
WSYP       WHITE SULPHUR SPRINGS & YELLOWSTONE PARK RAILWAY
WSZ	   WEDRON SILICA
WT         *WELDWOOD TRANSPORTATION LTD.
WT	   *WICHITA TERMINAL
WTA	   WICHITA TERMINAL ASSOCIATION
WTC	   WEYERHAUSER TIMBER CO.
WTCO       WESTERN TRANSPORTATION CO.
WTCX       WEYERHAUSER COMPANY (ATLANTIC TERMINALS, INC.)
WTJR       WICHITA, TILLMAN & JACKSON RAILWAY CO., INC.
WTKX	   WARREN TANK CAR CO.
WTL	   WEST TEXAS & LUBBOCK RAILROAD CO., INC.
WTLC	   WEST TEXAS & LUBBOCK RAILROAD CO., INC.
WTLR       WEST TEXAS & LUBBOCK RAILROAD CO., INC.
WTLX	   *WASHINGTON TANK CAR CO.
WTLX	   *WHITE TANK LINE
WTLX	   *WESTERN TANK LINE
WTLX	   +WT&L CORP. [WILMOT TRANSPORTATION & LOGISTICS LTD.]
WTLZ       WTL RAIL CORPORATION
WTMX	   WISCONSIN TROLLEY MUSEUM INC.
WTNN       WEST TENNESSEE RAILROAD LLC
WTOH       WESTERN OHIO RAILROAD
WTPX	   WESTERN TAR PRODUCTS CORP.
WTR	   *WHIPPANY TOONERVILLE RAILROAD
WTR        *WEST TEXAS AND LUBBOCK RAILROAD CO.
WTRC       WESTERN TRUCKING CO
WTRM       WARREN & TRUMBULL RAILROAD COMPANY
WTRY       WILMINGTON TERMINAL RAILROAD, INC.
WTSE       WEST SHORE RAILROAD CORP.
WTSX	   WEST SHORE RAILWAY SERVICES, INC.
WTTX	   *WICHITA TANK LINE CO.
WTTX       +TTX COMPANY
WTUZ	   WEST TEXAS UTILITIES CO.
WTVA       WILSON TRUCKING CORP.
WTW	   WASHINGTON WESTERN RWY.
WTWX	   KEITH RAILWAY EQUIPMENT CO. [W. T. WAGGONER REFINING CO.]
WTX	   *JOHN A. WOGAN, INC.
WTX	   *WESTERN TANK LINE
WUDX	   WESTERN-UNITED DAIRY CO.
WURR	   WALLOWA UNION RAILROAD AUTHORITY
WUT        WICHITA UNION TERMINAL RWY.CO.
WUTX	   *WESTERN UNION TELEGRAPH CO.
WUTX       *WASHINGTON UTILITIES & TRANSP. COMMN. (SCALE TEST CARS)
WV	   *WICHITA VALLEY RWY. CO.
WV	   *FORT WORTH & DENVER RWY.
WVC	   DURBIN & GREENBRIER VALLEY RAILROAD, DBA WEST VIRGINIA CENTRAL RAILROAD
WVCX	   *WEST VIRGINIA CENTRAL RAILROAD
WVCX       +MEADWESTVACO CORP. [WESTVACO CORPORATION]
WVIU       WEST VAN INCORPORATED
WVIZ       WEST VAN INCORPORATED
WVN        KINGWOOD NORTHERN DBA WEST VIRGINIA NORTHERN RAILROAD, LTD.
WVPX	   WEST VIRGINIA PULP & PAPER CO.
WVR        WILLAMETTE VALLEY RAILWAY COMPANY, INC.
WVRC	   WABASH VALLEY RAILROAD CO.
WVRD       RETIRED 04-15-93 ATP (380) [WILLAMETTE VALLEY RAILWAY CO.]
WVRR	   WHITEWATER VALLEY RAILROAD
WVSR	   WEST VIRGINIA SOUTHERN RWY. CO.
WVSX	   WEST VIRGINIA STATE RAIL AUTHORITY
WW         WINCHESTER & WESTERN RAILROAD CO.
WWBX       *WWIB TRANSPORTATION SERVICES
WWBX	   +RAIL SACLE, INC.
WWC	   WHITE WESTINGHOUSE CO.
WWDX	   WESCOTT & WINKS DAIRY DESPATCH
WWEX       RAILWORKS WOOD WASTE ENERGY INCORPORATED
WWIB       RETIRED 05-15-92 ATP (0868)
WWLU       WIHL WILHELMSEN
WWLX       TRINITY INDUSTRIES LEASING CO., LAROCHE INDUSTRIES INC. LESSEE
WWPX	   *WHITFIELD PICKLE CO. [W. & W. PICKLE CO.]
WWPX	   +WILLIMANTIC WASTE PAPER, INC.
WWR        WASHINGTON WESTERN RAILWAY
WWRC       WILMINGTON & WESTERN RAILROAD CORPORATION
WWRX	   WHITE WATER RAILROAD, INC.
WWSX       STANDARD CAR TRUCK CO.
WWTS       WATSON - WILSON TRANSP. SYS.
WWTZ	   WEST WAY TRADING CORP.
WWUX       UNIMIN CORPORATION
WWV        (BN) RETIRED 09-08-93 (000) ATP [WALLA WALLA VALLEY RY]
WYCO       WYOMING & COLORADO RAILROAD
WYCX       WEYERHAUSER CANADA LTD
WYEC       WYE TRANSPORTATION CO.
WYEZ	   WYE COMPANY
WYO	   WYOMING RWY. CO.
WYS        WYANDOTTE SOUTHERN RAILROAD CO.
WYT	   WYANDOTTE TERMINAL RAILROAD CO.