| 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 |
| PCPengo Corporation | Union City | CA | — | ◇ UNVERIFIED |
| PCPennsylvania Crusher Corporation | Cuyahoga Falls | OH | — | ◇ UNVERIFIED |
| PMPetitto Mine Equipment INC | Morgantown | WV | — | ◇ UNVERIFIED |
| PBPhelan Brothers Construction - Los Alamos Yard | Santa Maria | CA | — | ◇ UNVERIFIED |
| PMPhillips Machine Service INC | Beckley | WV | — | ◇ UNVERIFIED |
| PHP & H Mine Pro Services | Elko | NV | — | ◇ UNVERIFIED |
| PHP & H Mine Pro Services-main | Elko | NV | — | ◇ UNVERIFIED |
 Pillar Innovations | Farmington | NM | — | ◇ UNVERIFIED |
| PCPleasanton Car Wash INC | Pleasanton | CA | — | ◇ UNVERIFIED |
| PCPortable Concrete Batch Plant | Sundance | WY | — | ◇ UNVERIFIED |
| PCPortable Crushing/screening E | Carbon County | WY | — | ◇ UNVERIFIED |
| PCPortable Crushing/screening E | Sweetwater County | WY | — | ◇ UNVERIFIED |
| PCPortable Crushing/screening E | Fremont County | WY | — | ◇ UNVERIFIED |
| PCPortable Crushing/screening E | Goshen County | WY | — | ◇ UNVERIFIED |
| PCPortable Crushing/screening E | Converse County | WY | — | ◇ UNVERIFIED |
| PCPortable Crushing/screening Equipment (p0023193) | Carbon | WY | — | ◇ UNVERIFIED |
| PDPortable Dredging Equipment ( | Natrona County | WY | — | ◇ UNVERIFIED |
| PSPortable Screening Equipment | Johnson County | WY | — | ◇ UNVERIFIED |
| PSPortable Screening Equipment | Atlantic City | WY | — | ◇ UNVERIFIED |
| PMPreventive Mobile INC | La Verne | CA | — | ◇ UNVERIFIED |
| PIProgressive Industries | Morgantown | WV | — | ◇ 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 | Mojave | CA | — | ◇ UNVERIFIED |
| PRProgress Rail Services | Patterson | GA | — | ◇ UNVERIFIED |
| PRProgress Rail Services CORP | Sidney | NE | — | ◇ UNVERIFIED |
| PRProgress Rail Services CORP | Sidney | NE | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Muncie | IN | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Mayfield | KY | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Taylor Mill | KY | — | ◇ UNVERIFIED |
| PVProgress Vanguard Corporation | Knoxville | TN | — | ◇ UNVERIFIED |
| PIPutzmeister INC | Gardena | CA | — | ◇ UNVERIFIED |
| QEQ&s Engineering Inc.//bombardier Transportation | Oceanside | CA | — | ◇ UNVERIFIED |
| QMQuality Materials INC | Chicago Heights | IL | — | ◇ UNVERIFIED |
| RRRader Railcar INC | Denver | CO | — | ◇ UNVERIFIED |
| RBRailtech Boutet, INC. | Napoleon | OH | — | ◇ UNVERIFIED |
| RTRail Terminal Services | French Camp | CA | — | ◇ UNVERIFIED |
| RHRamsay Highlander INC. | Gonzales | 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 |
| RERock Engineered Machinery Co, INC. Dba Remco | Livermore | CA | — | ◇ UNVERIFIED |
| RERock Engineered Machinery Company INC Dba Remco | Stockton | CA | — | ◇ UNVERIFIED |
| RIRockmore International INC | Wilsonville | OR | — | ◇ UNVERIFIED |
| RWRockShield - WI LLC | Milltown | WI | — | ◇ UNVERIFIED |
| RMRocky Mountain Rail Car & Repair INC | Tooele | UT | — | ◇ UNVERIFIED |
| STSabre Tubular Structures | Fort Worth | TX | — | ◇ UNVERIFIED |
| STSalem Tool INC | Woodbine | KY | — | ◇ UNVERIFIED |
| STSalem Tool INC | City of Corbin | KY | — | ◇ UNVERIFIED |
| SMSandvik Mining and Construction USA LLC | Brier Hill | PA | — | ◇ UNVERIFIED |
| SMSandvik Mining and Construction Usa, LLC | Elko | NV | — | ◇ UNVERIFIED |
| SFSan Francisco Bay Railway | San Francisco | CA | — | ◇ UNVERIFIED |
| SFSchauenberg Flexadux Corporation | Grand Junction | CO | — | ◇ UNVERIFIED |
| SFSchauenburg Flexadux CORP | Fairmont | WV | — | ◇ UNVERIFIED |
| SEScott Equiment INC | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| SRSCS Real Estate Holdings LLC | Phoenix | AZ | — | ◇ UNVERIFIED |
| SCSeattle City North Service Center | Seattle | WA | — | ◇ UNVERIFIED |
| SISeisenbacher, INC. | Rochester | NY | — | ◇ UNVERIFIED |
| SGSeminole Gulf Railway | Fort Myers | FL | — | ◇ UNVERIFIED |
| SEShamrock Enterprises - Nonmetallic | Rochester | MN | — | ◇ 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 |
| SRSmi Real Estate LLC | Stoneboro | PA | — | ◇ 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 |
| SESpaulding Equipment CO | Perris | CA | — | ◇ UNVERIFIED |
| SEStadler Expansion | Salt Lake City | UT | — | ◇ UNVERIFIED |
| SGStained Glass Overlay INC | Orange | CA | — | ◇ UNVERIFIED |
| SOStampede Oil Sands INC | Russellville | KY | — | ◇ 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 |
| SISuperior Industries, INC. | Pekin | IL | — | ◇ UNVERIFIED |
| SRSuperior Rock Bit Company | Virginia | MN | — | ◇ UNVERIFIED |
| SMSupreme Manufacturing LLC | Swartz Creek | MI | — | ◇ UNVERIFIED |
| SBSwinerton Builders | Mendota | CA | — | ◇ UNVERIFIED |
| SPSydney Peak Stone | Randsburg | CA | — | ◇ UNVERIFIED |
| SRSygnet Rail Technologies LLC | Tenino | WA | — | ◇ UNVERIFIED |
| SRSygnet Rail Technologies Site | Tenino | WA | — | ◇ UNVERIFIED |
| TCTamper Corporation | West Columbia | SC | — | ◇ UNVERIFIED |
| TAT and N Electric Motor Exchange INC. | Bluefield | WV | — | ◇ UNVERIFIED |
| TMTci Manufacturing & Equipment Sales, INC. | Pryor | OK | — | ◇ UNVERIFIED |
