A
A&G Railroad, L.L.C., The
Abbeville-Grimes Railway Company, Inc.
Ahnapee & Western Railway Co., The
Akron & Barberton Belt Railroad, Co.
Akron, Canton & Youngstown Railway Company
Alabama & Florida Railroad
Alabama Railroad Company
Albany & Northern Railroad Company
Algers, Winslow and Western Railway Company
Aliquippa & Southern Railroad Company
Allegheny & Eastern Railroad, Inc.
Allegheny Railroad Company
   % International Place
Amador Central Railroad Company
American European Express, Inc.
American Federation of Railroad Police, Inc.
American Orient Express Railway Company, Inc.
American Orient Express Railway Company, LLC (AOERC) (B.A. No. 6704)
Amsterdam, Chuctanunda & Northern Railroad Company
AOE Equipment, LLC (AOEE) (B.A. No. 6705)
AOE Rail Services, LLC (AOERS) (B.A. No. 9638)
Ann Arbor Railroad Company
Apalachicola Northern Railroad Company
Appalachian Railcar Services, Inc.
Arizona & California Railroad LP
Arkansas Motive Power Services, Inc. (Reconsideration)
Arkansas Western Railway Company
Aroostook Valley Railroad Company
Ashley,Drew & Northern Railway Company
Associated Railroads of Pennsylvania New
Atchison, Topeka & Santa Fe Railway Company, The
Athens Belt Line Railroad
Athens Terminal Company
Atlanta & St. Andrews Bay Railway Company
Atlanta Stone Mountain & Lithonia Railway
Atlanta Terminal Company
Atlantic and East Carolina Railway Company
Austin Area Terminal Railroad, Inc. 

B
Bad Water Line (BWL)
Bangor and Aroostock Railroad
Baltimore & Eastern Railroad Company
Bath & Hammondsport Railroad
Battle Creek and Sturgis Railway Company
BDW, LLC (formerly known as Bad Water Railway, LLC)
Beaufort & Morehead Railway
Beaufort and Morehead Railway, Incorporated
Beaufort East Coast Railroad Company
Bellefonte Central Railroad Company
Belfast & Moosehead Lake Railroad Company
Berkman Consulting Services
Berlin Mills Railway, Inc.
BGM Equipment Company, Inc.
Birmingham Belt Railroad Company
Birmingham Terminal Company
Blandburg Water Company New
Blasingame Brothers, Inc.
Blue Mountain & Reading Railroad Company
Blue Mountain Railroad, Inc.
Blue Ridge Railway Company
BNSF Acquisition, Inc. (BAI) 
The Boat Company
Boise Valley Livestock Commission Co.
Bootheel Regional Rail Corporation
Boston Terminal Company
Bourbon Stockyard Company
BPM Rail, Inc. d/b/a Louisville, New Albany & Corydon Railroad
Bradford Industrial Rail, Inc.
Brandon Corporation 
Brandywine Valley Railroad Corporation, LLC
Bristol Industrial Terminal Railway, Inc. (BITR)
Brotherhood of Locomotive Engineers
Brotherhood of Maintenance of Way Employes
Buffalo Creek Railroad Company
Buffalo Ridge Railroad, Inc.
Buffalo Ridge Regional Railroad Authority

C
C&C Railroad, Inc. (C&CRR)
C&J Railroad Investment Company, Inc.
  D/B/A C&J Railroad
Cairo Terminal Railroad Company
California Northern Railroad LP
California Western Railroad, Inc.
Calpro Company
Calumet Western Railway Company
Camas Prairie RailNet, Inc.
Camas Prairie Railroad Company
Cambria & Indian Rialroad Company, LLC
CANAC International, Ltd.
Canada Southern Railway Company
Canadian American Railroad Company
Canadian National Railroad, Inc. (New England Lines) 
Canadian Pacific Finance, Inc.
Carland, Inc.
Carolina, Clinchfield & Ohio Railroad
Carolina & Northwestern Railroad, Inc.
Carolina & Northwestern Railway Company
Carolina Rail Services Company
Carolina Rail Service, Inc.
Carolina Rail Service, LLC.
Catonsville Short Line Railroad Company, The
Cayuga and Susquehanna Railroad Company
Cedar American Rail Holdings, Inc.
Cedar Valley Railroad Company
Centrail Management
Central Illinois Railroad Company
Central Indiana Railway Company
Central Kansas Railway, LLC
Central of Tennessee Railway & Navigation Company, Inc.
   d/b/a The Longhorn Railway Company
Central Vermont Railway, Inc.
Central Vermont Transportation Company
Champagne Railroad, Inc.
Chaparral Railroad Company, Inc.
Charles City Railway Line, Inc.
Charlotte Docks Company
Chattahoochee Valley Railway Company
Chattahoochie & Gulf Railroad Co., Inc.
Chattanooga Terminal Railway Company
Chattanooga Traction Company
Chestnut Ridge Railway Company
Chicago Car Interchange Bureau
Chicago, Railway Hotel Ticket Office
Chicago, Rock Island & Gulf Railway Company, The
Colorado Central Railroad Company
Colorado, Kansas & Pacific Railway Company
Cheney Railroad Company
Chesapeake & Albermarle Railroad
 Company, Inc. (CARC)
Chesapeake Railroad Company
Chester Valley Railway, Inc.
Chicago & Illinois Midland Railway Company
Chicago & Indiana Railroad Company
Chicago & Northwestern
Transportation Company
Chicago Short Line Railway Company
Chicago, St. Paul, Minneapolis & Omaha Railway
Chicago Switching Committee
Chicago West Pullman & Southern Railway Company
Chicago West Pullman Transportation Corporation
Chillicothe Brunswick Rail Maintenance Authority (CBRM)
Chippewa River Railroad Company
Choctaw, Oklahoma and Gulf Railroad
Cincinnati Terminal Railway Company, The (BA #2360)
Cleveland Union Terminals Company
CN Railway Properties, Inc.
Colonel's Island Railroad Company
Colorado & Southern Railway Employee's Hospital Association
Colorado & Wyoming Railway Company
Colorado Railroad Association
Columbia & Cowlitz Railway Company
Columbia & Silver Creek Railroad, Co., Inc.
Columbus and Xenia Railroad Company
Conecuh Valley Railroad Company, Inc.
Connecticut Central Railroad Company
Conemaugh & Black Lick Railroad Company
Connecticut Rail Systems, Inc.
Connotton Valley Railway, Inc.
Consolidated Ticket Office, Western Railroads 
Control Tower 19, Inc.
Cooperstown & Charlotte Valley Railway Corporation
Corinth & Counce Railroad Company
Cotton Plant-Fargo Railway Company
Council Bluffs & Ottumwa
Covington & Cincinnati Elevated Railroad & Transfer & Bridge Company
CSX Sea-Land Terminals, Inc.
Curtis Bay Railroad Company
Curtis, Milburn & Eastern Railroad Co.
Customized Transportation Inc.
Cuyahoga Valley Railway Company
Cuyahoga Valley Railway Company (Reconsideration)
CWRR, Inc.
    d/b/a California Western Railroad

D
Dakota Rail, Inc.
Dakota Short Line, Inc.
Dallas, Garland & Northeastern Railroad, Inc. (DGN)-Texas) (B.A. 3890)
Danbury Terminal Railroad Company
     % Houstonic Railroad Company
Danville & Western Railway Company
Davenport, Rock Island & North Western Railway Company
Dayton Union Railway Company
Dayton and Union Railroad Company
Delaware Coast Line Railroad
Delaware Valley Railway Company, Inc.
Delpro Company
Delta Finance Company, LTD
Delta Southern Railroad, Company
Denison & Pacific Suburban Railway Company
Denver and Rio Grande Western Railroad Company
Denver Joint Car Interchange & Inspection Bureau
Denver Railway, Inc.
Denver Terminal Railroad Company
Denver Union Terminal Railway Company
DeQueen & Eastern Railroad, LLC
Des Chutes Railroad Company
Des Moines & Central Iowa Railway Company
Despatch Shops, Inc.
Detroit Care Interchange Inspection New Association
Detroit Manufactures Railroad
Detroit River Tunnel Railroad
Detroit & Mackinac Railway Company
Detroit Terminal Railroad Company
Detroit, Toledo & Milwaukee Railroad Company
Dome Railway Service
Doniphan Kensett & Searcy Railway
Duluth & Northeastern Railroad Company
Dunn-Erwin Railway Corporation
Durango & Silverton Narrow Gauge Railroad Company
Durham & South Carolina Railroad Company
Durham Transport, Inc.
Durham Union Station Company

E-F
East Mahoney & Hazleton Railroad
East Penn Railways, Inc.
East Portland Traction Company
East St. Louis Relay Passenger Station Association
East Texas Central Railroad, Inc
Eastern Shore Railroad, Inc. (ESHR) (B.A. No. 3417)
Edgemoor & Manetta Railway Company
Electro Northern, Inc.
Elmira & Williamsport
Emergent Group, Inc.
Emons Railroad Group, Inc.
Enid Central Railway, Inc.
Erie and Central New York Railroad Company
Erie and Kalamazoo Railroad Company
Erie and Pittsburgh Railroad Company
Erie Western Railway Company (Erie Western)
Eureka Southern Railroad Company Inc.
Evansville Terminal Company, Inc.
Fairport, Painesville & Eastern Railroad Company
Ferdinand Corporation (FC), The  
Ferdinand & Huntingburg Railroad
Fillmore Western Railway Company
Florida East Coast Highway Dispatch Company
Florida East Coast Inspections, Inc.
Floydada & Plainview Railroad Company
Fore River Railway Company
Fort Smith Stockyards Company
Fort Smith and Van Buren Railway Company
Fort Wayne & Jackson Railroad Company
Fort Worth & Denver Railway Company
Fort Worth Livestock Handling
Fox River Valley Railroad Corporation
    % Itel Corporation
Freight Agents Association of Seattle
Freight Agents Association of Spokane Washington

G
Galveston Railway, Inc.
Galveston, Houston & Henderson Railroad Company
Galveston Terminal Railway Company
Garden City Northern Railway Inc.
Gateway Western Railway Company
General Managers Association of Chicago
General Railway Corporation (GRC)
Georgia, Ashburn, Sylvester & Camilla Railway Company
Georgia & Florida Railroad Company, Inc. Georgia & Florida Railway Company 
Georgia Northern Railway Company
Gettysburg Railway Company
Gettysburg Railway Company, Inc.
Golden Triangle Railroad Company
Goodwin Railroad, Inc.
Gordon Fay Associates, Inc.
Graham County Railroad Company
Grandluxe Railway, LLC
Grand Rapids Eastern Railroad, Inc.
Grand Trunk Milwaukee Car Ferry Company
Grand Trunk Western Railroad, Inc.
Graysonia, Nashville & Ashdown Railroad Company
Great Southern Contracting, Inc.
Great Western Railway of Iowa, LLC
Great Western Railway of Oregon, Inc.
Green Bay & Western Railroad Company
Greenville & Northern Railway Company
Gulf & Ohio Railways
Gulf and Ohio Railways, Inc.
   d/b/a Atlantic and Gulf Railroad
GWI Switching Services, L.P.

H
Harbor Belt Line Railroad (HBLR)
Harriman & Northeastern Railroad Company
Hartford & Connecticut Western Railroad Company
Hartford & Slocomb Railroad Company
Helena Southwestern Railroad Company
Hillvista Investment Company
   d/b/a Molalla Western Railway
Hillsdale County Railway Co., Inc.
Hoboken Shore Railroad
Hohorst Transportation Corp.
Hollis & Eastern Railroad Company, B.A. No. 2846
Holyoke & Westfield Railroad Company
Honey Creek Railroad Company, Inc.  
Horry County Railway Company
Howard Terminal Railway New
H&S Railroad Company, Inc.
Huron Services, Inc.

I
I & M Rail Link, LLC
Idaho Western Railway Company
Illiana Railroad Service, Inc.
Illinois Central Hospital Association
Indiana Eastern Railroad and Transportation, Inc.
Indiana Hi-Rail Corporation
Indiana Interstate Railway Company, Inc.
Indiana & Ohio Central Railroad, Inc.
Indiana & Ohio Central Railroad, Inc., The (BA #3363)
Indiana & Ohio Eastern Railroad Inc.
Indiana & Ohio Railroad (BA #3333)
Indiana & Ohio Railway Company, The (BA #3365)
Indiana Railroad Association
    % CSX Transportation (ETW)
Indiana Southern Railroad, Inc. (ISRR-IN) (B.A. NO. 3382)
Indianapolis Union Railway
International Organizational of Masters, Mates & Pilots, Inc.
Interstate Quality Services, Inc
   d/b/a Interstate Reloads, Inc.
Iowa, Chicago & Eastern Railroad Corporation
Iowa Railway Association New
Iowa Terminal Railroad Company
Iowa Transfer Railway Company
Iron Horse Development, LLC

J
Jackson Industrial Development Corporation
Jackson & Southern Railroad Company
J&J Railroad, Inc.
Jaxport Terminal Railway Company, Inc.
Jefferson Southwestern Railroad Company
Jersey Central Terminal Railroad
JJJ Leasing Company (Reconsideration)
Johnsonburg, Kane, Warren & Irvine Railroad
Joint Car Inspection Association of El Paso & C Juraez, MX New
Joint Council Dining Car Employees
Joint Tariff Department-Trans Continental Freights Bureau-Western Line Committee
Joliet Union Depot Company
Joplin Stockyards, Inc.

K
Kalamazoo, Allegan & Grand Rapids Railroad
Kansas City Car Interchange Bureau New
Kansas & Missouri Railway & Terminal Company
Kansas Southern Railway, LLC
Kansas Southwestern Railway, L.L.C.
Kent, Barry Eaton Connecting Railway, Inc.
Keystone Railroad LLC
Kiowa, Hardtner & Pacific Railroad Company
KCT Railway Corporation
Kelly's Creek & Northwestern Railroad Company
Kiamichi Railroad Company, Inc.

L
Lackawanna Valley Railroad Corp.
Lafayette Union Railway Company
Lake Erie Dock Company
Lake Erie & Fort Wayne Railroad Company
Lake Erie, Franklin & Clarion Railroad Company
Lake Michigan & Indiana Railroad Company, LLC
Lakeside Transportation, L.L.C.
Lamoille Valley Railroad Company
Lancaster & Chester Railway Company
Lancaster Northern Railway, Inc.
The Landisville Railroad, Inc.
Laurinburg & Southern Railroad Company
Lehigh & New England Railway Company
Lehigh Valley Railway Company
Lenawee County railroad Company, Inc.
Lenoir Car Works
Lexington & Ohio Railroad Corporation
Little Kanawha River Rail, Inc.
Live Oak, Perry & South Georgia Railway Company
Livingston Rebuild Center, Inc.
Local Freight & Agents Association of Portland, Oregon
Local Freight Agents of St. Louis & East St. Louis
Local Freight Association of Tacoma Washington 
Long Island Non-Operating Employees Trust Fund
Lorain & West Virginia Railway Company
Louisiana Midland Railway Company
Louisiana Railroad Association
Louisville Terminal Freight Agents Association
Ludington & Northern Railway Company
Logistics Management Systems, Inc.
Los Angeles Union Passenger Terminal c/o Union Pacific Railroad
Los Angeles & Salt Lake Railroad Company
Louisiana & Arkansas Railway Company
Louisiana Southern Railway Company
Lower Lake Dock Company
Lykens Valley Railroad Company

N
N&T Railway Company, LLC
Napa Valley Bus Company
Napierville Junction Railway Company
Nashville & Ashland City RR Inc.
Nashville & Decatur Railroad Company
National Marine Engineers' Beneficial Association (NMEBA)
Nebraska NorthWestern Railroad, Inc.
Nebraska Railroad Association New
New Mexico Railroad Committee
New Orleans Lower Coast Railroad, Inc.
New Orleans Terminal Company
   % Norfolk Southern Corporation
New Orleans Union Passenger Terminal
New River Railway Company (NRRC) (B.A. No. 2560)
New York Central Lines, LLC 
New York Connecting Railroad Company
New York, Cross Harbor Railroad Terminal Corporation
New York & Long Branch Railroad Company
New York State Association of Railroads
New York, Susquehanna & Western Railroad Company
Nexterna, Inc.
Nexterna, Inc. (Reconsideration)
Niagara Frontier Car Inspection Association
Niagara Junction Railway Company
Nicolet Badger Northern Railroad, Inc.
Nimishillen & Tuscarawas, LLC
Nimishillen & Tuscarawas Railway Company (N&T)
Nobles Rock Railroad, Inc. (NPRRR)
    (B.A. No. 2650)
Norfolk and Western Railway
Norfolk, Franklin & Danville Railway Company
North Brookfield Railroad Company
North Carolina Ports Railway Commission
North Carolina & Virginia Railroad Company, Inc. (NCVA-VA)
North Central Oklahoma & Midlands Railway Corp
North Central Texas Railway, Inc.
North Coast Lines, Inc.
North Country Railroad Corporation
Northern Central Railway Company
North Idaho & Pacific Railway, Inc. 
Northern Nevada Railroad Corporation
Northern Railroad Company of New Jersey
North Salt Lake Livestock Company
Northwestern Pacific Railroad
    (also known as North Coast Railroad Authority)
Northwestern Pacific Railroad Company
Northwestern Pacific Railway Company, LLC.(NPRC)
Nypano Railroad Company

O
O/O Truck Sales, Inc.
Octoraro Railway, Inc.
Ogden Union Railway & Depot Company
Ogeechee Railway Company
Ohio Operation Lifesaver
Oklahoma City Junction Railway Company
Oklahoma, Kansas & Texas Railroad Company
Oklahoma Railways Association
Old Augusta Railroad Company
Old Colony Railroad Company
Olympic Railroad Company (TORC), The  
Operations Unlimited, Inc.
   % Florida East Coast Highway Dispatch Company
Ore & Coal Exchange
Oregon, California & Eastern Rlwy Company
Oregon Eastern Branch, Wyoming Colorado Railroad 
Oregon Pacific & Eastern Railway
Oregon Railroad Association
Oregon Short Line Railroad Company
Oregon-Washington Railroad & Navigation Company
Oshkosh Transportation Company
Oswego and Syracuse Railroad Company, The

P-Q
P&LE Car Management Company
Pacific and Arctic Railway and Navigation Company
    see also the decision on Reopening
Pacific Fruit Express Company
Pacific Standard Corporation
Panther Valley Railroad Corporation
ParkSierra Corporation
Passaic & Delaware Railroad Company
Patapsco & Back Rivers Railroad Company, LLC
Pee-Dee Railway Corporation
Penn Eastern Rail Lines, Inc.
Penn Jersey Rail Lines, Inc.
Pennsylvania and Atlantic Railroad Company
Pennsylvania Lines, L.L.C.
Pennsylvania Reading Seashore Lines
Pennsylvania Voluntary Relief Department New
Peoria & Pekin Joint Car Inspection Bureau New
Peoria Terminal Company
Petaluma & Santa Rosa Railroad Company
Philadelphia, Baltimore and Washington Railroad Co., The
Philadelphia Belt Line Railroad Company
Philadelphia & Reading Relief Association
Philadelphia, Reading & Pottsville Telegraph Company
Philadelphia and Trenton Railroad Company, The
Pickens Railroad Company
Pigeon River Railroad Company
Pine Belt Southern Railroad Company, Inc.
Pioneer Fayette Railroad Company
Pittsburgh & Lake Erie Properties, Inc.
Pittsburgh, Chartiers & Youghiogheny Railway Company
Pittsburgh, Fort Wayne and Chicago Railway Company
Pittsburgh & Ohio Valley Railway Company
Pittsburgh & Shawmut Railroad Co.
Pittsburgh & Shawmut Railroad, Inc.
Pittsburgh Industrial Railroad, Inc.
PL&W Railroad, Inc.
Pocono Northeast Railway, Inc.
Port Huron & Detroit Railroad Company
Port Railroads, Inc.
Port Reading Railroad Company, The
Poseyville & Owensville Railroad Company, Inc.
Providence, Warren and Bristol Railroad Company
Pueblo Joint Interchange Bureau
Pullman Railroad Company
Quincy Bay Terminal Company
Quincy Railroad Company

R
Rahway Valley Company
RailAmerica Services Corporation (Reconsideration)
Railcar Repair of the South, Incorporated (Reconsideration)
Rail Equipment & Transportation, Inc.
    d/b/a Nobles Rock Railroad Company
Rail Fleet Corporation

Rail Management & Consulting Corporation
Rail Operators, Inc.
Rail-Ways,Inc.
RAILINC Corporation
Railroad Business Mail Clearing House, The
Railroad Data Processing Services
Railroad Publication Services
Railroad Support Services
Railroad Track Construction Corporation
Railroad Ventures, Inc.
RailTex Service Company, Inc.
Railtex Trac Company, Inc.
Railway Services, Inc.
Railway Ticket Protective Bureau New
Railway Transfer Company of the City of Minneapolis
Red Bank Railroad Company
Regional Railroads of America
Respondek Railroad Corporation
River Terminal Railway Company
River Terminal Railway Company (Reconsideration)
Robeson County Railroad Corporation
Rochelle Railroad Company
Rochester & Genessee Valley Railroad Company
Rock Island Omaha Terminal Railway Company
Rocky Mountain Railcar and Railroad, Inc
Roscoe, Snyder & Pacific Railway Company

S
Sacramento Northern Railway
Safe Handling Rail, Inc.
Saginaw Valley Railway Company
Saint Paul Union Depot Company
Salt Lake City Southern Railroad Company, Inc.,
Saltville Railroad Company 
Samuels Pacific Industries, Inc.
San Antonio Car Interchange Association New
San Diego and Arizona Eastern Railway Company
Santa Fe Employees Hospital Association
Santa Fe Terminal Services, Inc.
Santa Maria Valley Railroad Company 
Saratoga & Schenectady Railroad Company
Savannah State Docks Railroad Company
Savannah & Atlanta Railway Company
Savannah River Terminal Company
Seagraves, Whiteface & Lubbock Railroad Company
Service Annuity Plan of the Chicago, North Shore & Milwaukee Railroad Company, The
SF&L Railway, Inc
Shamokin Valley and Pottsville Railroad
Shawnee Terminal Railroad Company (Illinois Corp)
Shenango Valley Railroad Company
Shore Fast Line, Inc.
Shore Graphic Corporation New
Short Lines, Incorporated
Sidney & Lowe Railroad, Inc
Sierra Pacific Coast Railway,Inc.
   d/b/a The Eccles & Eastern Railroad Company, Inc.
SierraPine LLP
   d/b/a Amador Foothills Railroad
Silver Foot Inc.
   d/b/a Sierra Railroad Company
Skaneateless Short Line Railroad Corporation
South Carolina Railroad Association
South Central Arkansas Railway, Inc.
South Central Florida Railway
South Central Tennessee RR Company
South Central Tennessee Railroad Corporation
South Jersey Rail Line Company
South Manchester Railroad Company
South Orient Railroad Company, Inc.
South Rail Corporation
Southeast Kansas Railroad, Inc.
Southeastern Wisconsin Transportation Corporation
    d/b/a Wisconsin Central Railroad Company
Southern Alabama Railroad, Inc.
Southern Freight Logistics, LLC
Southern Pacific Chicago St. Louis Corporation
Southern Pacific Equipment Company
Southern Railway Services, Inc.
Southern Region Motor Transport, Inc.
Southern San Luis Valley Railroad Company
Southwestern Michigan Railroad Company
    d/b/a Kalamazoo Lakeshore & Chicago Railroad
Southwestern Passenger Association
Southwestern States Management Company
Spartanburg Terminal Company
Spokane International Railroad Company
St. Johns River Terminal Company
St. Johnsbury & Lamoille County Railroad
St. Lawrence & Raquette River Railroad, Inc.
St. Louis & Ohio River Railroad Company
St. Louis Southwestern Railway Company
St. Louis Southwestern Railway Company of Texas
St. Marys Railroad Corporation
St. Paul and Kansas City Short Line Railroad Company
Staten Island Rapid Transit Railway Company
   % CSX Transportation
Statistical Bureau Western Lines
Steelton & Highspire Railroad Company, LLC
Stockland Union Stockyards Company New
Stockyard Service Company
Stockyards Railway Company
Stony Brook Railroad Corporation
Strouds Creek & Muddlety Railroad Company
Susquehanna Connection Railroad Company
Sussex Railroad Company, The
SWKR Operating Company, Inc.
Syracuse, Binghamton and New York Railroad Company

T
Tacoma Eastern Railway Company
Tampa Northern Railroad Company
Tangent Transportation Company d/b/a Port Royal Railroad
Tracks, Traffic & Management Services, Inc.
T & P Railway, Inc.
Teleconnections, Inc.
TennRail Corporation
Terminal Storage Commission Company of Washington
Terre Haute, Brazil & Eastern Railroad
Texas Central Railroad Company
Texas, Oklahoma & Eastern Railroad Company
Texas & Pacific Coaches, Inc.
Texas North Orient Corporation New
Texas Railroad Switching, Inc. n/k/a Border Transload & Transfer, Inc.
Texas Train Management Company
Texas Transportation Company
The Cleveland & Pittsburgh Railroad Company
The Delaware Railroad Company
The Kansas City Connecting Railroad Company 
The Lake Erie & Eastern Railroad Company
The Little Miami Railroad Company
The Mobile & Gulf Railroad Company
The New York & Harlem Railroad Company
The Railroad Company
The Sioux City Stockyards Company New
The Union Transportation Company
Three Notch Railroad Company, Inc.
Three Rivers Railway Company
Tidewater Bituminous Coal Statistics Bureaus New
Tidewater Southern Railway
Tioga Central Railroad Company, Inc.
Tishomingo Railroad Company, Inc.
Toledo, Angola & Western Railway Company
Toledo Association of Railroad Superintendents
Toledo Lakefront Dock Company
Toledo Lorain & Fairport Company
Toledo, Peoria & Western Railway, A New York Corporation
Toledo Terminal Railroad Company
Tolleston Corporation New
Tonawanda Island Railroad
Toppenish, Simcoe & Western Railroad, Inc.
Tops on Line-Services, Inc.New
Towanda-Monroeton Shippers' Lifeline, Inc.
Tradewater Railway Company
Trailways Bus Depot
Transcontinental Freight Bureau
Trans-Continental Western Passenger Association
Trans-Global Solutions, Inc. d/b/a Austin Terminal Railroad
Transit Ice Company
Transportation Inspection Agency, Inc.
Trenton Princeton Traction Company
Trinidad Railway, Inc.
Trona Railway Company (TRC)
Troy & Greenbush Railroad Association
Trunk Line Freight Inspection Bureau Tucson, Cornelia & Gila Bend Railroad Company
Twin Branch Railroad Company
Tyson Railroad, Inc.

U-V
Unified Services, Inc.
Union Belt of Detroit
Union Depot Company
Union Lumber Company
Union Pacific Railroad Company
Union Pacific Technologies (Reconsideration)
Union Rail Enterprises, Inc.
Union Railroad Company of Baltimore
Union Stock Yards Company
Union Stock Yards San Antonio, Inc.
United & New Jersey Railroad & Canal Company
United Railway Supervisors Association
Unity Railways Company
Upper Merion & Plymouth Railroad Company, LLC
Utah Railroad Association
Valley Stockyards Company, Inc.
Venango River Terminals Corporation
Ventura County Railway Company (VCRC)
Vermont and Massachusetts Railroad Co
Vermont State Railroad Association New.
VIA Rail Canada, Inc.
Virginia Blue Ridge Railway
Virginia Central Railway
Virginia & Maryland Railroad Company 
Visalia Electric Railroad Company

W
Wabash & Grand River Railway Co.
Waccamaw Coastline Railroad Co., Inc.
Waco, Beaumont, Trinity & Sabine Railway Company
Walkersville Southern Railroad, Inc
Warren & Ouachita Valley Railway Company
Warrenton Railroad Company
Washington Central Railroad Company, Inc.
Washington County Railroad Corporation
Washington, Idaho & Montana Railway Company
Washington Railroad Association
Waynesburg & Washington Railroad Company
Western Contact Committee for National Railroad Adjustment Board
Western Maryland Railway Company
Western Maryland Warehouse Company New
Western Ohio Railroad Company
Western Passenger Association New
Western Rail Switching, Incorporated (WRSI) 
Western Railroad Association
Western Railway of Alabama
Western Trunk Line Committee
Western Union Telegraph Company
Western Warehousing Company
Western Weighing & Inspection Bureau
Western Weighing & Inspection Bureau
    - Grain Door Reclamation Bureau
West Virginia Northern Railroad, LTD.
W.H. Hodges & Company, Inc.
Wharton & Northern Railroad Company
White Sulphur Springs & Yellowstone Park Railway Co.
Wilkes-Barre Connecting Railroad Company
Willamette Valley Railroad Co.
Willamina & Grand Ronde Railway
Williams Valley Railroad Company, The
Wilmington & Northern Railroad Co., The
Winifrede Railroad Company
Winona Bridge Railway Company
Wiregrass Central Railroad Company, Inc.
Wisconsin and Calumet Railroad Company, Inc.
Wisconsin & Michigan Railway Company
Wisconsin Central Limited Railcars, Inc.
Wisconsin Western Railroad Corporation
Witherow Locomotive Service, Inc. (WLS)
Wood Street Potato Terminal Agency New
Wrightsville & Tennille Railroad Company (WTRC) (BA No. 2544) 
WV Southern Railway Company, The

X-Y-Z
Yakima Valley Rail & Steam Museum d/b/a Toppenish, Simcoe & Western Railroad
Yancey Railroad Company
Yorkrail, Inc.
York Terminal Railway Company
Youngstown & Southern Railway Company (Y&S)