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| Reporting Marks |
Corporate Name And Location |
| SRN | Sabine River & Northern Railroad Co. Mulford, TX |
| SGVY | Saginaw Valley Railway
Co, Inc. Saginaw, MI |
| SCXY | St. Croix Valley
Railroad Co. North Branch, MN |
| SLR | St. Lawrence & Atlantic Railroad Co. Lewiston Junction, ME |
| SLRR | St. Lawrence &
Raquette River Railroad Norfolk, NY |
| STMA | St. Maries River Railroad Co. St. Maries, ID |
| SM | St. Marys Railroad Co. St. Marys, GA |
| STER | St. Thomas &
Eastern Railway St. Thomas, ON |
| SL | Salt Lake City Southern Railroad Co., Inc. Murray, UT |
| SLGW | Salt Lake, Garfield & Western Railway Co. Salt Lake City, UT |
| SDIY | San Diego & Imperial Valley Railroad Co. San Ysidro, CA |
| SJVR |
San Joaquin Valley Railroad Co. Exeter, CA |
| SLC | San Luis Central Railroad Co. Monte Vista, CO |
| SMA | San Manuel Arizona Railroad Co. San Manuel, AZ |
| SWKR | San Pedro & Southwestern Railway Co. Benson, AZ |
| SS | Sand Springs Railway Co. Sand Springs, OK |
| SAN | Sandersville Railroad Co. Sandersville, GA |
| SCBG | Santa Cruz, Big Trees & Pacific Railway Co. Felton, CA |
| SFS | Santa Fe Southern Railway, Inc. Santa Fe, NM |
| SMV | Santa Maria Valley Railroad Co. Santa Maria, CA |
| SSDK | Savannah State Docks Railroad Co. Savannah, GA |
| SGLR | Seminole Gulf Railway, LP Fort Myers and Oneco, FL |
| SE | SEMO Port Railroad, Inc. Scott City, MO |
| SQVR | Sequatchie Valley Railroad South Pittsburg, TN |
| SFAL | SF&L Railway, Inc. Hillsboro, TX |
| SVRR | Shamokin Valley Railroad Co. Northumberland, PA |
| STR | Shawnee Terminal
Railway Company Cairo, IL |
| SV | Shenandoah Valley Railroad Co. Verona, VA |
| SLGG | Sidney & Lowe Railroad, Inc. Sidney, NE |
| SERA | Sierra Northern Railway
Co. (Merged Sierra Railway and Yolo
Shortline) Woodland, CA |
| SMRR | Sisseton Milbank Railroad, Inc. Milbank, SD |
| SMS | SMS Rail Service, Inc. Bridgeport, NJ |
| SOM | Somerset Railroad Corp. West Somerset, NY |
| SBVR | South
Branch Valley Railroad Moorefield, WV |
| SBK | South Brooklyn Railway Co. Brooklyn, NY |
| SB | South Buffalo Railway Co. Lackawanna, NY |
| SCRF | South Carolina Central Railroad Co., Inc. Hartsville and Cheraw, SC |
| SCXF | South Central Florida Express, Inc. Clewiston, FL |
| SCTR | South Central
Tennessee Railroad Co., Inc. Watson, TN |
| SKOL | South Kansas & Oklahoma Railroad Inc. Coffeyville, KS |
| SO | South Orient Railroad Co., Ltd. San Angelo and Alpine, TX |
| SLAL | South Plains Lamesa Railroad Ltd. Lamesa, TX |
| SEKR | Southeast Kansas Railroad Co. Coffeyville, KS |
| SEI | Southeastern International Corp. Fannett and Cane Jct, TX |
| SUAB | Southern Alabama Railroad Co. Inc. Troy, AL |
| SIND | Southern Indiana Railway, Inc. Speed, IN |
| SRNJ | Southern Railroad Co. of New Jersey Winslow Jct, NJ |
| SRY | Southern Railway of British Columbia New Westminster, BC |
| SSC | Southern Switching Co. Abilene, TX |
| SWP | Southwestern Pennsylvania Railroad Co. Everson, PA |
| SW | Southwestern Railroad Co., Inc. Perryton, TX and Hurley, NM |
| ST | ST Rail System Boston, MA |
| SUR | State University Railroad Co. Chapel Hill, NC |
| SH | Steelton & Highspire Railroad Co. Steelton, PA |
| SBLN | Sterling Belt Line Railroad Wellsville, OH |
| STRT | Stewartstown Railroad Co. Stewartstown, PA |
| SLWC | Stillwater
Central Oklahoma City, OK |
| STE | Stockton, Terminal &
Eastern Railroad Stockton, CA |
| SBRR | Stourbridge Railroad Co. Honesdale, PA |
| SRC | Strasburg Rail Road Co. Strasburg, PA |
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