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
Albany & Northern Railroad Company
Algers, Winslow and Western Railway Company New
Aliquippa & Southern Railroad Company
Allegheny & Eastern Railroad, Inc.
Allegheny Railroad Company
   % International Place
Amador Central Railroad Company
American European Express, Inc.
American Orient Express Railway Company, Inc.
American Orient Express Railway Company, LLC (AOERC) (B.A. No. 6704)
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
Atchison, Topeka & Santa Fe Railway Company, The
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
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
Belfast & Moosehead Lake Railroad Company
Berlin Mills Railway, Inc.
Birmingham Terminal Company
Blasingame Brothers, Inc.
Blue Mountain & Reading Railroad Company
Blue Mountain Railroad, Inc.
The Boat Company
Bootheel Regional Rail Corporation
Bradford Industrial Rail, Inc.
Brandywine Valley Railroad Corporation, LLC
Bristol Industrial Terminal Railway, Inc. (BITR)
Brotherhood of Locomotive Engineers
Brotherhood of Maintenance of Way Employes
Buffalo Ridge Railroad, Inc.
Buffalo Ridge Regional Railroad Authority

C
C&C Railroad, Inc. (C&CRR)
Cairo Terminal Railroad Company
California Northern Railroad LP
California Western Railroad, Inc.
Calpro 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 Pacific Finance, Inc.
Carland, Inc.
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. New
Cedar Valley Railroad Company
Central Kansas Railway, LLC
Central of Tennessee Railway & Navigation Company, Inc.
   d/b/a The Longhorn Railway Company
Central Vermont Railway, Inc.
Champagne Railroad, Inc.
Chaparral Railroad Company, Inc.
Charles City Railway Line, Inc.
Chattahoochee Valley Railway Company
Chattahoochie & Gulf Railroad Co., Inc.
Chattanooga Terminal Railway Company
Chattanooga Traction Company
Chestnut Ridge Railway Company
Colorado Central Railroad Company
Colorado, Kansas & Pacific Railway Company
Cheney Railroad Company
Chesapeake & Albermarle Railroad
 Company, Inc. (CARC)
Chesapeake Railroad Company
Chicago & Illinois Midland Railway Company
Chicago & Northwestern
Transportation Company
Chicago Short Line Railway Company
Chicago West Pullman & Southern Railway Company
Chicago West Pullman Transportation Corporation
Chester Valley Railway, Inc.
Choctaw, Oklahoma and Gulf Railroad
Cincinnati Terminal Railway Company, The (BA #2360)
CN Railway Properties, Inc.
Colonel's Island Railroad Company
Colorado & Southern Railway Employee's Hospital Association
Colorado & Wyoming Railway Company
Colorado Railroad Association
Columbia & Silver Creek Railroad, Co., Inc.
Columbus and Xenia Railroad Company
Connecticut Central Railroad Company
Conemaugh & Black Lick Railroad Company
Connecticut Rail Systems, Inc.
Connotton Valley Railway, Inc.
Control Tower 19, Inc.
Cooperstown & Charlotte Valley Railway Corporation
Corinth & Counce Railroad Company
Council Bluffs & Ottumwa
CSX Sea-Land Terminals, Inc.
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.
Danbury Terminal Railroad Company
     % Houstonic Railroad Company
Dallas, Garland & Northeastern Railroad, Inc. (DGN)-Texas) (B.A. 3890)
Davenport, Rock Island & North Western Railway Company
Delaware Coast Line Railroad
Delaware Valley Railway Company, Inc.
Delta Southern Railroad, Company
Denver and Rio Grande Western Railroad Company
Denver Railway, Inc.
Denver Terminal Railroad Company
Denver Union Terminal Railway Company
Des Chutes Railroad Company
Detroit Manufactures Railroad
Detroit River Tunnel Railroad
Detroit & Mackinac Railway Company
Detroit, Toledo & Milwaukee Railroad Company
Dome Railway Service
Duluth & Northeastern Railroad Company
Dunn-Erwin Railway Corporation
Durango & Silverton Narrow Gauge Railroad Company
Durham Transport, Inc.

E-F
East Mahoney & Hazleton Railroad
East Penn Railways, Inc.
East Portland Traction Company
East Texas Central Railroad, Inc
Eastern Shore Railroad, Inc. (ESHR) (B.A. No. 3417)
Electro Northern, Inc.
Emergent Group, Inc.
Emons Railroad Group, Inc.
Erie and Central New York Railroad Company
Erie and Pittsburgh Railroad Company
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 and Van Buren Railway Company
Fort Worth & Denver Railway Company
Fox River Valley Railroad Corporation
    % Itel Corporation
Freight Agents Association of Seattle

G
Galveston Railway, Inc.
Galveston, Houston & Henderson Railroad Company
Garden City Northern Railway Inc.
Gateway Western Railway Company
General Managers Association of Chicago
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.
Gulf and Ohio Railways, Inc.
   d/b/a Atlantic and Gulf Railroad
Grand Rapids Eastern Railroad, Inc.
Grand Trunk Western Railroad, Inc.
Graysonia, Nashville & Ashdown Railroad Company
Great Southern Contracting, Inc.  
Great Western Railway of Oregon, Inc.
Green Bay & Western Railroad Company
Greenville & Northern Railway Company
Gulf & Ohio Railways
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.
Hohorst Transportation Corp.
Hollis & Eastern Railroad Company, B.A. No. 2846
Horry County Railway Company
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 Hi-Rail Corporation
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)
Interstate Quality Services, Inc
   d/b/a Interstate Reloads, Inc.
Iowa, Chicago & Eastern Railroad Corporation New
Iowa Terminal Railroad Company
Iowa Transfer Railway Company
Iron Horse Development, LLC

J
Jackson & Southern Railroad Company
J&J Railroad, Inc.
Jaxport Terminal Railway Company, Inc.
JJJ Leasing Company (Reconsideration)
Joint Council Dining Car Employees

K
Kansas & Missouri Railway & Terminal Company
Kansas Southern Railway, LLC
Kansas Southwestern Railway, L.L.C.
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.
Lake Erie & Fort Wayne Railroad Company
Lake Erie, Franklin & Clarion Railroad Company
Lake Michigan & Indiana Railroad Company, LLC
Lakeside Transportation, L.L.C.
Lancaster Northern Railway, Inc.
The Landisville Railroad, Inc.
Laurinburg & Southern Railroad 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
Long Island Non-Operating Employees Trust Fund
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

N
N&T Railway Company, LLC
Napa Valley Bus Company
Nashville & Ashland City RR Inc.
National Marine Engineers' Beneficial Association (NMEBA)
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, Cross Harbor Railroad Terminal Corporation
Nexterna, Inc.
Nexterna, Inc. (Reconsideration)
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 Carolina Ports Railway Commission
North Carolina & Virginia Railroad Company, Inc. (NCVA-VA)
North Central Oklahoma & Midlands Railway Corp
Northern Central Railway Company
Northern Nevada Railroad Corporation
Northern Railroad Company of New Jersey
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, Kansas & Texas Railroad Company
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
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 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 Lines, L.L.C.
Petaluma & Santa Rosa Railroad Company
Philadelphia, Baltimore and Washington Railroad Co., The
Philadelphia Belt Line Railroad 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 Railroads, Inc.
Port Reading Railroad Company, The
Poseyville & Owensville Railroad Company, Inc.
Providence, Warren and Bristol 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 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.
Red Bank Railroad Company
Regional Railroads of America
River Terminal Railway Company
River Terminal Railway Company (Reconsideration)
Rochelle Railroad Company
Rock Island Omaha Terminal Railway Company
Rocky Mountain Railcar and Railroad, Inc
Roscoe, Snyder & Pacific Railway Company

S
Safe Handling Rail, Inc.
Saginaw Valley Railway Company
Salt Lake City Southern Railroad Company, Inc.,
Samuels Pacific Industries, Inc.
San Diego and Arizona Eastern Railway Company
Santa Fe Employees Hospital Association
Santa Fe Terminal Services, Inc.
Santa Maria Valley Railroad Company 
Savannah State Docks Railroad Company
Savannah & Atlanta Railway 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
Shenango Valley Railroad Company
Shore Fast Line, Inc.
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
South Central Florida Railway
South Central Tennessee RR Company
South Central Tennessee Railroad Corporation
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 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 States Management Company
Spokane International Railroad Company
St. Lawrence & Raquette River Railroad, Inc.
St. Louis Southwestern Railway Company
St. Marys Railroad Corporation
St. Paul and Kansas City Short Line Railroad Company
Staten Island Rapid Transit Railway Company
   % CSX Transportation
Steelton & Highspire Railroad Company, LLC
Stockyard Service 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
Tangent Transportation Company d/b/a Port Royal Railroad
Tracks, Traffic & Management Services, Inc.
T & P Railway, Inc.
Teleconnections, Inc.
TennRail Corporation
Terre Haute, Brazil & Eastern Railroad
Texas Central Railroad Company
Texas Train Management Company
Texas Transportation Company
The Railroad Company
Three Rivers Railway Company
Tioga Central Railroad Company, Inc.
Tonawanda Island Railroad
Toppenish, Simcoe & Western Railroad, Inc.
Tradewater Railway Company
Trailways Bus Depot
Trans-Global Solutions, Inc. d/b/a Austin Terminal Railroad
Transportation Inspection Agency, Inc.
Trinidad Railway, Inc.
Trona Railway Company (TRC)
Tucson, Cornelia & Gila Bend Railroad Company
Tyson Railroad, Inc.

U-V
Union Belt of Detroit
Union Lumber Company
Union Pacific Railroad Company
Union Pacific Technologies (Reconsideration)
Union Rail Enterprises, Inc.
Union Railroad Company of Baltimore
Union Stock Yards San Antonio, Inc.
United Railway Supervisors Association
Upper Merion & Plymouth Railroad Company, LLC
Utah Railroad Association
Ventura County Railway Company (VCRC)
VIA Rail Canada, Inc.
Visalia Electric Railroad Company

W
Wabash & Grand River Railway Co.
Waccamaw Coastline Railroad Co., Inc.
Walkersville Southern Railroad, Inc
Warrenton Railroad Company
Washington Central Railroad Company, Inc.
Washington County Railroad Corporation
Western Railroad Association
Western Railway of Alabama
Western Union Telegraph Company
Western Weighing & Inspection Bureau
Western Weighing & Inspection Bureau
    - Grain Door Reclamation Bureau
West Virginia Northern Railroad, LTD.
Willamette Valley Railroad Co.
Willamina & Grand Ronde Railway
Williams Valley Railroad Company, The
Wilmington & Northern Railroad Co., The
Winifrede Railroad Company
Wisconsin and Calumet Railroad Company, Inc.
Wisconsin & Michigan Railway Company
Wisconsin Central Limited Railcars, Inc.
Wisconsin Western Railroad Corporation
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
Yorkrail, Inc.
Youngstown & Southern Railway Company (Y&S)