| L. Hansen's Forwarding | HANX | Jul-00 | |
| L.B. Foster Co. | LBFX | Jul-00 | |
| L.C. Forman & Sons | LCFX | added 4/62 | |
| L.C. Forman & Sons, Inc. | LCFX | 4/38-10/57; eliminated 10/60 | |
| L.F. Anderson | LFAX | added 10/74; 1/75-1/80; eliminated 7/86 | |
| L.G. Everist, Inc. | LGEX | 1/75-7/2000 | |
| L.H. Wentz (Oil Division) | WMGX | Apr-38 | |
| L.H.A.G.S. d/b/a Truck Electric Service | LTEX | Jul-00 | |
| L.J. & M. Laplace | LJMX | eliminated 10/53; added 4/54; 10/57-1/75 | |
| L.M. Martini Grape Products | MGPX | Apr-38 | |
| L.S. Chemical Corp. | LSCX | added 4/87; eliminated 10/87 | |
| Lackawanna & Wyoming Valley Ry. | L&WV | 1/52-7/65 | |
| Lackawanna & Wyoming Valley Ry. Co. | L&WV | Oct-66 | |
| LWV | 1/75; eliminated 4/76 | ||
| Lackawanna Refrigerator Line (Merchants Despatch Transportation Corp.) | LRX | Apr-38 | |
| Lackawanna Ry., Inc. | LRWY | added 1/92; 1/94-7/2000 | |
| Lackawanna Valley R.R. | LVAL | eliminated 1/86 | |
| Lackawanna Valley R.R. Corp. | LVAL | added 1/86; eliminated 7/87; 1/94; eliminated 10/97; 7/2000 | |
| Lackawaxen and Stourbridge R.R. Corp. | LASB | added 7/76; 1/80; eliminated 10/88 | |
| LASB | eliminated 1/90 | ||
| Lackawaxen and Stourbridge R.R. Corp. (transferred to New York, Susquehanna and Western Ry. Corp.) | LASB | added 10/88 | |
| Lackland Western Ry. Co. | LKWR | Jul-00 | |
| Laclede Steel Co. | LCSX | Jul-00 | |
| Laclede Steel Co. | LSCX | added 10/58; 4/61-4/70; eliminated 10/71 | |
| Lafarge Corp. | LAFX | added 1/93; 1/94-7/2000 | |
| Lafferty Transportation | LTC | 1/75-1/80 | |
| Laidlaw Environmental Services, Inc. | LWAX | 1/94-7/2000 | |
| UPCX | added 4/96; 7/2000 | ||
| Lake County R.R. | LCR | Jul-00 | |
| Lake Erie & Eastern R.R. Co. | LEE | 1/75-1/80; eliminated 10/82 | |
| Lake Erie & Fort Wayne R.R. Co. | LEFW | 1/75-1/80 | |
| Lake Erie, Franklin & Clarion R.R. Co. | LEF | 4/38-1/94; eliminated 4/95 | |
| Lake Michigan & Indiana R.R. Co. | LMIC | Jul-00 | |
| Lake State Ry. Co. | LSRC | added 4/92; 1/94-7/2000 | |
| DM | added 4/92; 1/94-7/2000 | ||
| Lake Superior & Ishpeming R.R. Co. | LSI | 1/75-7/2000; eliminated 4/2001 | |
| Lake Superior Eastern Rail Industries | LRIX | added 4/97; eliminated 7/97; 7/2000 | |
| Lake Superior Terminal & Transfer Ry. Co. | LSTT | 1/75-1/80 | |
| Lake Terminal R.R. Co. | LT | 4/38-7/2000 | |
| Lakeside Transportation Co. | LTCO | added 4/94; eliminated 7/94 | |
| Lakeside Transportation, L.L.C. | LTCO | added 7/94; eliminated 4/95; eliminated 7/95 | |
| Lambton Diesel Specialists, Inc. | LDSX | Jul-00 | |
| Lamco, Inc. | LAMX | added 7/77; 1/80; eliminated 4/88 | |
| Lamex Chemical Corp. | LCX | Jan-52 | |
| Lamoille Valley R.R. Co. | LVRC | added 4/78; 1/80-7/2000 | |
| Lamp Division of General Electric Co. | ILDX | 1/52-7/65 | |
| ILDX | Apr-70 | ||
| Lamson & Sessions | CARX | added 1/95; eliminated 1/99; 7/2000 | |
| Lancaster & Chester Ry. Co. | LC | 4/38-7/2000 | |
| Landisville R.R., Inc. | AMHR | added 7/84; 1/94-7/2000 | |
| Laona & Northern R.R. Co. | LNO | 1/75-1/80; eliminated 10/81 | |
| Larkin Co. Inc. | LKX | Apr-38 | |
| LaRoche Industries, Inc. | JLLX | added 1/97; eliminated 7/97; 7/2000 | |
| VILX | added 1/97; eliminated 7/97; 7/2000 | ||
| WWLX | added 1/97; 7/2000 | ||
| Larsen Farms | LHTX | Jul-00 | |
| Larson Industries, Inc. | LAGX | added 7/68; eliminated 10/68 | |
| LAGX | added 4/76; eliminated 10/78 | ||
| Latinoamerican Rail Association, Inc. | LRAX | 1/94; added 10/96; 7/2000 | |
| Lauhoff Grain Co. | WBMX | added 4/78; 1/80-1/94; eliminated 10/97; 7/2000 | |
| Laurinburg & Southern R.R. Co. | LRS | 7/65-7/2000 | |
| Lawndale Transportation Co. | LDTC | 1/75-1/80 | |
| Lawrence Supply & Equipment Co., Inc. | ERLX | added 4/61; 4/61-7/65; eliminated 10/65 | |
| Laytham Foundry, Inc. | AWLX | 7/65; eliminated 4/66 | |
| LCP Chemicals-West Virginia, Inc. | LCWX | added 7/82; 1/94; eliminated 4/95; 7/2000 | |
| LCP Chemicals-West Virginia, Inc., a subsidiary of Linden Chemicals & Plastics, Inc. | LCWX | added 10/80; eliminated 7/82 | |
| LCP Transportation Inc. | LCHX | added 10/90; 1/94; eliminated 4/95; 7/2000 | |
| LCPX | added 7/82; eliminated 10/90 | ||
| LCP Transportation, Inc., a subsidiary of Linden Chemicals & Plastics, Inc. | LCPX | added 4/80; eliminated 7/82 | |
| Leas & McVitty, Inc. | LMVX | 4/38-10/57; eliminated 10/60 | |
| Leaseway System Corp. | LACX | added 7/66; 10/66-1/75 | |
| Leco Corp. | LECX | added 4/81; eliminated 5/83; 1/94 | |
| Ledcor Communications Ltd. | LCLX | Jul-00 | |
| Lee County Central Electric | LCCE | 1/75-1/80 | |
| Leek Materials Co., Inc. | LEMX | added 10/96; eliminated 1/97 | |
| Leelanau Transit Co. | LTCR | added 1/79; 1/80; eliminated 1/91; added 1/92; 1/94; eliminated 1/95; 7/2000 | |
| Lehigh & Hudson River Ry. Co. | LHR | 4/38-10/66 & 1/75; eliminated 4/76 | |
| Lehigh and New England Ry. | LNE | 4/38-7/65 | |
| Lehigh and New England Ry. Co. | LNE | 1/75; eliminated 4/76 | |
| Lehigh and New England Ry. Co. (Central R.R. Co. of New Jersey) | LNE | Oct-66 | |
| Lehigh Heavy Forge Corp. | LHFX | Jul-00 | |
| Lehigh Portland Cement Co. | LPCX | 4/38-10/66; eliminated 1/69 | |
| Lehigh Valley R.R. Co. | LV | 4/38-10/66 & 1/75 | |
| Lehigh Valley R.R. Co. (Robert C. Haldeman, Trustee) | LV | eliminated 4/76 | |
| Lehigh, Inc. | LGX | Jan-52 | |
| Lenawee County R.R. Co., Inc. | LCRC | added 1/78; eliminated 10/78; 1/80; eliminated 4/88; eliminated 10/90 | |
| Leonard Warden, Distributors | WGSX | 1/52-4/61 | |
| Level Energy, Inc. | LEVX | added 1/97; 7/2000; eliminated 7/2000 | |
| Lever Brothers Ltd. | LBLX | Apr-38 | |
| Lewis & Clark Ry. Co. | LINC | 1/94; added 4/95; eliminated 10/99; 7/2000 | |
| Lewis & Sons Leasing Co. | LLLX | added 7/74; 1/75; eliminated 1/75 | |
| Lewis Grain Co. | DLGX | added 7/77; 1/80; eliminated 4/89 | |
| Lewis Packing Co. (National Car Co.) | LPX | Apr-38 | |
| Lewis Tar Products Co. | LTPX | 4/38-10/57; eliminated 10/60 | |
| Lexington & Ohio R.R. Co., Inc. | LXOH | Jul-00 | |
| Libbey-Owens-Ford Co. | LOFX | added 4/70; 4/70-1/75; eliminated 4/75 | |
| Libbey-Owens-Ford Glass Co. | LOFX | 1/52-4/61; added 1/65; 7/65-10/66; eliminated 4/70 | |
| Libby, McNeill & Libby | LMTX | 1/52-10/57; eliminated 4/61 | |
| Libby, McNeill & Libby (General American Transportation Co.) | LMLX | 10/66; eliminated 1/70 | |
| Libby, McNeill & Libby (refrigerator cars no. 1450-1499) (General American Transportation Corp.) | LMLX | Apr-38 | |
| Libby, McNeill & Libby (tank cars no. 1355-1366) | LMTX | Apr-38 | |
| Ligonier Valley R.R. Co. | LGV | 4/38-1/52 | |
| Lincoln Grain, Inc. | LGIX | added 7/73; 1/75-1/80; eliminated 7/88 | |
| Linde Air Products Co. (General American Transportation Co.) | LAPX | Oct-66 | |
| Linden Leasing, Inc. | LOGX | added 1/97; 7/2000 | |
| Lindsley Lumber Co. | LCEX | added 7/80; eliminated 7/81 | |
| Lines Coahuila Durango C.V. de C.V. | LFCD | Jul-00 | |
| Lion Oil Co. | LUX | Jan-52 | |
| LUX | added 10/72; 1/75 | ||
| LUX | eliminated 4/79 | ||
| Lion Oil Co., a Division of Monsanto Chemical Co. | LUX | 10/57-4/61; eliminated 4/62 | |
| Lion Oil Co., Hydrocarbons and Polymers Division, Monsanto Co. | LUX | added 10/65; 10/66-4/70; eliminated 10/72 | |
| Lion Oil Co., Hydrocarbons Division of Monsanto Chemical Co. | LUX | added 4/62; eliminated 7/64 | |
| Lion Oil Co., Hydrocarbons Division of Monsanto Co. | LUX | added 7/64; 7/65; eliminated 10/65 | |
| Lion Oil Co., subsidiary of the Oil Shale Corp. | LOWX | added 7/76 | |
| LUX | eliminated 1/77 | ||
| Lion Oil Co., subsidiary of Tosco Corp. | LOWX | eliminated 10/78 | |
| LUX | added 1/77 | ||
| Lion Oil Division of Tosco Corp. | LOWX | added 10/78; eliminated 7/79 | |
| Lion Oil Refining Co. | LUX | Apr-38 | |
| Liquefreeze Corp. of America | LFCX | added 1/62; eliminated 7/63 | |
| Liquid Air Corp. | BIGX | added 1/91; 1/94; eliminated 1/95 | |
| CDCX | added 4/90; 1/94; eliminated 1/95 | ||
| IAPX | added 1/87; 1/94; eliminated 1/95 | ||
| Liquid Air, Inc. | IAPX | 1/75-1/80; eliminated 1/87 | |
| Liquid Carbonic Canada Ltd./Ltee. | LCCX | added 1/72; 1/75-1/80; eliminated 4/81 | |
| Liquid Carbonic Canadian Corp., Ltd. | LCCX | added 4/69; 4/70; eliminated 1/72 | |
| Liquid Carbonic Corp. | LCIX | 4/38-10/57; eliminated 1/58 | |
| LCIX | added 7/69; 4/70-1/94; eliminated 1/97 | ||
| Liquid Carbonic Corp., Division of General Dynamics Corp. | LCIX | added 1/58 | |
| Liquid Carbonic Inc. | LCCX | added 4/81; eliminated 1/92; 1/94-7/2000 | |
| Liquid Sugars, Inc. | LSIX | added 7/81; 1/94; eliminated 7/2000 | |
| Liquids Despatch Line (General American Transporation Corp.) | LDLX | Apr-38 | |
| Litchfield and Madison Ry. Co. (Chicago and North Western Ry. Co.) | LM | 4/61-10/66 | |
| Litchfield and Madison Ry. Co. (Chicago and North Western Transportation Co.) | LM | 1/75-1/94 | |
| Lite Industries Inc. | LITX | 1/94-7/2000 | |
| Lithcote Corp. | ATBX | Apr-70 | |
| Little Kanawha River Rail, Inc. | LKRR | 1/94-7/2000 | |
| Little River R.R. | LR | 4/38-1/52 | |
| Little Rock and Western Ry. Corp. | LRWN | added 10/80; eliminated 1/92 | |
| Little Rock and Western Ry., L.P. | LRWN | added 4/92; 1/94-7/2000 | |
| Little Rock Port R.R. | LRPA | 1/75-1/94; eliminated 1/99; 7/2000 | |
| Live Oak, Perry and South Georgia Ry. Co. | LPSG | 1/75-1/80 | |
| Livingston Rebuild Center, Inc. | LRCX | 1/94; added 1/97; 7/2000; eliminated 7/2001 | |
| Livonia, Avon & Lakeville R.R. Corp. | LAL | 1/75-1/80; added 4/89; 1/94-7/2000 | |
| LLCX Inc. | LLCX | 1/94-7/2000 | |
| LMT Associates | LMTX | added 7/78; 1/80 | |
| Local Corp. | LOLX | added 10/69; 4/70-1/75; eliminated 4/76 | |
| Lockheed Idaho Technologies Co. | IDOX | added 4/95; 7/2000; eliminated 10/2000 | |
| Lockheed-Georgia Co. | LGAX | added 4/70; 4/70; eliminated 4/73; added 4/79; 1/80; eliminated 7/90 | |
| Locomotive & Tower Preservation Fund, Ltd. | CVRX | Jul-00 | |
| Locomotive Leasing Partners, L.L.C. | LLPX | Jul-00 | |
| Locomotive Management Services | LMSX | Jul-00 | |
| Locomotive Specialist Inc. | LOSX | Jul-00 | |
| Locomotives Northwest Ltd. | LNWX | Jul-00 | |
| Logistechs, Inc. | LGTX | Jul-00 | |
| Logistics Resource Management | LRMX | added 4/95; eliminated 4/96; added 10/96; eliminated 4/97; 7/2000 | |
| London & Port Stanley Ry. | LPS | 10/57-7/65 | |
| Lone Star Gasoline Co. | LSGX | Apr-38 | |
| Lone Star Industries, Inc. | LCEX | added 7/81; 1/94-7/2000; eliminated 1/2001; added 7/2001 | |
| OKCX | 1/94-7/2000; eliminated 1/2001; added 7/2001 | ||
| Lone Star Producing Co. | LSPX | 1/52-1/75; eliminated 4/75 | |
| Lone Star R.R., Inc. | LSRR | Jul-00 | |
| Lone Star Transportation Corp. | LSTX | Jan-94 | |
| Longview, Portland & Northern Ry. Co. | LPN | 1/75; added 7/77; 1/80-7/2000; eliminated 10/2000 | |
| LORAM Maintenance of Way, Inc. | LMIX | Jul-00 | |
| Loram Maintenance of Way, Inc. (MofW cars) | LMIX | Jan-94 | |
| Los Angeles Junction Ry. Co. | LAJ | 1/75-7/2000 | |
| Los Angeles Soap Co. | LOSX | 4/38-4/61 | |
| Los Angeles Union Passenger Terminal | LAPT | 1/75-7/2000 | |
| Lott Materials Co., Inc. | LMCX | added 10/81 | |
| Louis Dreyfus Corp. | LDCX | added 7/79; 1/80-7/2000 | |
| Louis Stern Sons, Inc. | LSSX | 4/38-1/52; eliminated 10/53 | |
| Louisana & Arkansas Ry. | LA | 1/75-1/80 | |
| L&A | 4/38-10/66 | ||
| Louisiana & Delta R.R., Inc. | LDRR | added 7/87; 1/94-7/2000 | |
| Louisiana Agricultural Finance Authority | LDAX | Jul-00 | |
| Louisiana Cement Co., Inc. | OKCX | added 10/81 | |
| Louisiana Chemical Co., Inc. (Consolidated Chemical Industries, Inc.) | LCCX | Apr-38 | |
| Louisiana Leasing Ltd. of Illinois | LLLX | added 10/95; 7/2000 | |
| Louisiana Midland Ry. Co. | LOAM | added 7/74; 1/75-1/80; eliminated 1/87 | |
| Louisiana Midland Transport | LMT | 1/75-1/80 | |
| Louisiana Southern Ry. | LSO | 4/38-7/65 | |
| Louisiana Southern Ry. Co. | LSO | 1/75-1/80 | |
| Louisiana Southern Ry. Co. (Southern Ry. System) | LSO | Oct-66 | |
| Louisiana Western R.R. | LW | Apr-38 | |
| Louisville & Indiana R.R. Co. | LIRC | added 7/94; 7/2000 | |
| Louisville & Nashville R.R. | LHS | Jan-52 | |
| L&N | 4/38-10/66 | ||
| Louisville & Nashville R.R. Co. | LN | 1/75-1/80; eliminated 1/83 | |
| Louisville & Wadley Ry. Co. | LW | 10/66-7/2000 | |
| Louisville and Nashville R.R. Co. | CIL | eliminated 1/83 | |
| MON | 1/75-1/80; eliminated 1/83 | ||
| NC | eliminated 1/83 | ||
| Louisville and Nashville R.R. Co. (Chicago, Indianapolis & Louisville) | CIL | 1/75-1/80 | |
| Louisville and Nashville R.R. Co. (Nashville, Chattanooga & St. Louis) | NC | 1/75-1/80 | |
| Louisville Edible Oil Products, Inc. | LEOX | eliminated 4/86 | |
| LEOX | added 1/90; eliminated 7/92 | ||
| Louisville Gas and Electric Co. | BUKX | added 7/89; 1/94-7/2000 | |
| Louisville Scrap Material | KYRX | added 4/99; eliminated 10/99 | |
| Louisville Scrap Material Co. Inc. | LSMX | added 1/96; eliminated 10/98 | |
| KYRX | added 10/96; eliminated 4/99 | ||
| Louisville Vegetable Oil Supply Co., Inc. | LEOX | added 4/86; eliminated 1/90 | |
| LEOX | Jan-94 | ||
| Louisville, Henderson & St. Louis Ry. Co. | L&HS | Apr-38 | |
| Louisville, New Albany & Corydon R.R. Co. | LNAC | 1/75-1/80; eliminated 4/88 | |
| Louisville, New Albany and Corydon R.R. | LNAL | added 1/89; 1/94; eliminated 7/95; added 1/96; 7/2000 | |
| Lousiana Eastern R.R. | LE | 1/75-1/80 | |
| Lower Colorado River Authority | LCRX | added 7/84; 1/94-7/2000 | |
| Lox Equipment Co. | LLOX | 4/70; added 7/70; eliminated 1/71 | |
| LPG Transportation, Inc. | SGIX | added 4/80; eliminated 1/91 | |
| LRW Ry., L.P. | LRWN | added 1/92; eliminated 4/92 | |
| LTV Steel Co. | LTVX | eliminated 7/86; 1/94-7/2000 | |
| Lubrite Refining Corp. (Socony-Vacuum Oil Co., Inc., Lubrite Division) | LUBX | Apr-38 | |
| LUC Leasing Inc. | LLIX | added 7/78; 1/80; eliminated 1/94 | |
| Luci Petroleum, Inc. | LPIX | eliminated 10/87 | |
| LUCX, Inc. | LUCX | added 4/72; 1/75-1/80; eliminated 1/81 | |
| Ludington and Northern Ry. | LUN | 1/75-1/80; added 4/80; eliminated 4/86; eliminated 10/89; 1/94 | |
| Luria Bros. | LUBX | Oct-57 | |
| Luria Brothers, a Division of Connell Limited Partnership | LUBX | added 1/97; 7/2000; eliminated 4/2001 | |
| LUSCAR Ltd. | LUSX | Jul-00 | |
| Lutz & Schramm, Inc. | LASX | 4/38-10/57 | |
| Luxapalila Valley R.R. Inc. | LXVR | added 10/96; 7/2000 | |
| Luzerne and Susquehanna Ry. Co. | LS | Jul-00 | |
| Lycoming Valley R.R. Co. | LVRR | added 1/97; 7/2000 | |
| Lykens Valley R.R. Co. | LKVY | added 4/78; 1/80; added 7/80; eliminated 10/81 | |
| Lyle Branchflower Co. | LBRX | Jan-52 | |
| Lyondell Petrochemical Co. | ALAX | added 4/96; eliminated 4/98 | |