| MRMeridian Rail Acquisition CORP | Lewistown | PA | — | ◇ UNVERIFIED |
| MLMessiah Locomotive Service, LLC | Spokane | MO | — | ◇ UNVERIFIED |
| MLMessiah Locomotive Service, LLC | Spokane | MO | — | ◇ UNVERIFIED |
| MEMetro East Industries INC | Alorton | IL | — | ◇ UNVERIFIED |
| MHM&g Hauling INC | Gilroy | CA | — | ◇ UNVERIFIED |
| MCMidnight Crane Service INC | Fresno | CA | — | ◇ UNVERIFIED |
| MLMidwest Locomotive Services INC | Atwater | MN | — | ◇ UNVERIFIED |
| MCMission Constructors INC | Morgan Hill | CA | — | ◇ UNVERIFIED |
| MEMitsubishi Electric Power Products, INC. | Freedom | PA | — | ◇ UNVERIFIED |
| MHMorgan Heavy Equipment | Montague | CA | — | ◇ UNVERIFIED |
| MHMPRX Holdings, LLC | Minooka | IL | — | ◇ UNVERIFIED |
| MSM & S Enterprises | Perris | CA | — | ◇ UNVERIFIED |
| MIMultiquip INC | Fullerton | CA | — | ◇ UNVERIFIED |
| NMNarita Manufacturing, INC. | Belvidere | IL | — | ◇ UNVERIFIED |
| NRNational Railway | Mount Vernon | IL | — | ◇ UNVERIFIED |
| NRNational Railway | Silvis | IL | — | ◇ UNVERIFIED |
| NRNational Railway Equipment | Silvis | IL | — | ◇ UNVERIFIED |
| NRNational Railway Equipment CO | Paducah | KY | — | ◇ UNVERIFIED |
| NRNational Reefer Services LLC | Long Beach | CA | — | ◇ UNVERIFIED |
| NMNavistar-cherokee Manufacturing Plant | Cherokee | AL | — | ◇ UNVERIFIED |
| NNordco | Arcola | IL | — | ◇ UNVERIFIED |
| NSNorfolk Southern Railway CO Brosnan Yard | Macon | GA | — | ◇ UNVERIFIED |
| NSNorfolk Southern Railway Company | Altoona | PA | — | ◇ UNVERIFIED |
| NSNorfolk Southern Railway Company | Altoona | PA | — | ◇ UNVERIFIED |
| OMOakland Maintenance Facility/ Herzog Transit Services INC | Oakland | CA | — | ◇ UNVERIFIED |
| OCOb's Concrete Pumps Repair INC | San Carlos | CA | — | ◇ UNVERIFIED |
| OUOhla Usa, INC. | Valencia | CA | — | ◇ UNVERIFIED |
| OTOmaha Transloading Corporation | Omaha | NE | — | ◇ UNVERIFIED |
| OHOro Holdings LLC | Vallejo | CA | — | ◇ UNVERIFIED |
| OMOsborn Materials/60 Union St | Greenville | PA | — | ◇ UNVERIFIED |
| OOtis | Irvine | CA | — | ◇ UNVERIFIED |
| PCPacific Coast & Equipment Sales CORP | Lancaster | CA | — | ◇ UNVERIFIED |
| PCPadres Construction LP | San Diego | CA | — | ◇ UNVERIFIED |
| PRPa Rail Car Co/west Middlesex Plt | West Middlesex | PA | — | ◇ UNVERIFIED |
| PBPhelan Brothers Construction - Los Alamos Yard | Santa Maria | CA | — | ◇ UNVERIFIED |
| PMPreventive Mobile INC | La Verne | CA | — | ◇ UNVERIFIED |
| PRProgress Rail - Arab Bearing Shop | Arab | AL | — | ◇ UNVERIFIED |
| PRProgress Rail - Boaz Parts Reclamation | Boaz | AL | — | ◇ UNVERIFIED |
| PRProgress Rail - Peru, in | Peru | IN | — | ◇ UNVERIFIED |
| PRProgress Rail Service | Rocklin | CA | — | ◇ UNVERIFIED |
| PRProgress Rail Service Corporation | Peru | IN | — | ◇ UNVERIFIED |
| PRProgress Rail Services | Patterson | GA | — | ◇ UNVERIFIED |
| PRProgress Rail Services | Mojave | CA | — | ◇ UNVERIFIED |
| PRProgress Rail Services CORP | Sidney | NE | — | ◇ UNVERIFIED |
| PRProgress Rail Services CORP | Sidney | NE | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Mayfield | KY | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Taylor Mill | KY | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Muncie | IN | — | ◇ UNVERIFIED |
| PVProgress Vanguard Corporation | Knoxville | TN | — | ◇ UNVERIFIED |
| PIPutzmeister INC | Gardena | CA | — | ◇ UNVERIFIED |
| QEQ&s Engineering Inc.//bombardier Transportation | Oceanside | CA | — | ◇ UNVERIFIED |
| RRRader Railcar INC | Denver | CO | — | ◇ UNVERIFIED |
| RBRailtech Boutet, INC. | Napoleon | OH | — | ◇ UNVERIFIED |
| RTRail Terminal Services | French Camp | CA | — | ◇ UNVERIFIED |
| RHRed Haul Express LLC | Yucaipa | CA | — | ◇ UNVERIFIED |
| RLRelco Locomotives Incorporated | Albia | IA | — | ◇ UNVERIFIED |
| RGRescar Gordon Facility | Gordon | GA | — | ◇ UNVERIFIED |
| RARetrofit and Cleaning Rack Expansion | Marmaduke | AR | — | ◇ UNVERIFIED |
| RMRocky Mountain Rail Car & Repair INC | Tooele | UT | — | ◇ UNVERIFIED |
| STSabre Tubular Structures | Fort Worth | TX | — | ◇ UNVERIFIED |
| SFSan Francisco Bay Railway | San Francisco | CA | — | ◇ UNVERIFIED |
| SEScott Equiment INC | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| SISeisenbacher, INC. | Rochester | NY | — | ◇ UNVERIFIED |
| SGSeminole Gulf Railway | Fort Myers | FL | — | ◇ UNVERIFIED |
 Siemens Industry INC | Saint Paul | MN | — | ◇ UNVERIFIED |
| Siemens Industry INC | Mcclellan Park | CA | — | ◇ UNVERIFIED |
| Siemens Industry, INC | Sacramento | CA | — | ◇ UNVERIFIED |
| SMSiemens Mobility INC | Oakland | CA | — | ◇ UNVERIFIED |
| SMSiemens Mobility INC | Sacramento | CA | — | ◇ UNVERIFIED |
| SMSiemens Mobility, INC | Lexington | NC | — | ◇ UNVERIFIED |
| SMSiemens Mobility INC Midway | Sacramento | CA | — | ◇ UNVERIFIED |
| SGSims Grading INC | Vista | CA | — | ◇ UNVERIFIED |
| SJSocal Jcb | Fontana | CA | — | ◇ UNVERIFIED |
| SRSoutheastern Railway Services | Magnolia | MS | — | ◇ UNVERIFIED |
| SPSouthern Pacific Lines | Denver | CO | — | ◇ UNVERIFIED |
| SWSouth Western Sealcoating INC | Murrieta | CA | — | ◇ UNVERIFIED |
| SEStadler Expansion | Salt Lake City | UT | — | ◇ UNVERIFIED |
| SRStucki Roller Bearing Company | Glendale | KY | — | ◇ UNVERIFIED |
| SRStucki Roller Bearing - Nebraska | Lincoln | NE | — | ◇ UNVERIFIED |
| SCSully-miller Contracting CO Bl | Long Beach | CA | — | ◇ UNVERIFIED |
| SSunbelt | Newhall | CA | — | ◇ UNVERIFIED |
| SBSwinerton Builders | Mendota | CA | — | ◇ UNVERIFIED |
| SRSygnet Rail Technologies LLC | Tenino | WA | — | ◇ UNVERIFIED |
| SRSygnet Rail Technologies Site | Tenino | WA | — | ◇ UNVERIFIED |
| TCTamper Corporation | West Columbia | SC | — | ◇ UNVERIFIED |
| TITeleweld INC | Streator | IL | — | ◇ UNVERIFIED |
| TCThrall Car Manufacturing Company | Cartersville | GA | — | ◇ UNVERIFIED |
| TLTig/m, LLC | Chatsworth | CA | — | ◇ UNVERIFIED |
| TBTnt Blanchard General Eingneering INC. | Winchester | CA | — | ◇ UNVERIFIED |
| TAToku American INC Dba Striker Hydraulic Breakers | Riverside | CA | — | ◇ UNVERIFIED |
| TSTrackside Services, INC. | Milwaukee | WI | — | ◇ UNVERIFIED |
| TRTransco Railway Products | Miles City | MT | — | ◇ UNVERIFIED |
| TRTransco Railway Products, INC - Oelwein | Oelwein | IA | — | ◇ UNVERIFIED |
| TRTransdev Rail INC | Riverside | CA | — | ◇ UNVERIFIED |
| TDTrinity Diversified INC | Gardena | CA | — | ◇ UNVERIFIED |
| TITrinity Industries, INC. | Hurst | TX | — | ◇ UNVERIFIED |
| TITrinity Industries, LLC | Cartersville | GA | — | ◇ UNVERIFIED |
| TITrinity Industries Plant 117 | Vidor | TX | — | ◇ UNVERIFIED |
| TITrinity Industries Plant 19 | Longview | TX | — | ◇ UNVERIFIED |
| TRTrinity Rail Maintenance Services, INC. | Vidor | TX | — | ◇ UNVERIFIED |
