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Lackawanna
Lake State Line
LTV
L & E
L&W
La Capilla & Chapala Rwy
La Crosse & Southeastern Rwy
Lac La Belle Line
Lackawana & Western RR
Lackawanna RR
Lackawanna & Wyoming Valley Rwy
Lackawanna Valley
Lacombe & Northwestern Rwy
Lady Jane Mine
Lafayette & Indianapolis RR
Lafferty Transportation Company
Lake Champlain & Mineville RR
Lake Champlain & Moriah RR
Lake Charles & Northern RR
Lake Charles Railway & Navigation
Lake Erie & Eastern RR
Lake Erie & Fort Wayne RR
Lake Erie & Northern Rwy
Lake Erie & Western RR
Lake Erie, Alliance & Wheeling RR
Lake Erie, Franklin & Clarion RR
Lake George Steamboat Co.
Lake Huron & Northern Ontario Rwy
Lake Keuka Navigation
Lake Ontario & Bay of Quebec Steaboat Co., Ltd
Lake Ontario, Auburn & New York RR
Lake Providence, Texarkana & Western RR
Lake Shore & Michigan Southern Rwy
Lake Shore Electric
Lake Shore Railroad
Lake State Railway
Lake Superior & Ishpeming RR
Lake Superior Lumber
Lake Superior Terminal & Transfer Rwy
Lake Tahoe Railway & Transportation
Lake Terminal RR
Lakeland Rwy
Lakeside & Marblehead RR
Lamoille Valley
Lancaster & Chester Rwy
Lancaster, Oxford & Southern
Land
Land Log & Lumber
Landisville
Landmark COOP
Langlade Lumber
Langley & Alderson
L'Anguille River Rwy
Laona & Northern Rwy
Lapeer Industrial
Laramie, Hahn's Peak & Pacific
Laramie, North Park & Western RR
Larry's Truck & Electric
Las Vegas & Tonopah RR
LaSalle & Bureau County RR
LASB
Lathrop & Shea
Lattimore Materials
Laurel & Tallahoma Western Rwy
Laurel Fork Rwy
Laurel Line
Laurel Mts
Laurinburg & Southern RR
Lawndale Railway & Industrial Co
Lawndale Transportation
Lawrenceville
LC&E (Lake City & Eastern?)
LCW
Leadville Colorado & Southern
Leavenworth & Topeka RR
Leavenworth Terminal Railway & Bridge
Leavenworth, Kansas & Western Rwy
Leesville, Slagle & Eastern Rwy
Leetonia Rwy
Lehigh & Hudson River Rwy
Lehigh & New England Rwy
Lehigh & Oxford Rwy
Lehigh Valley RR
Lenawee County
Lenox RR
Lester & Ouachita Valley
Lewis & Clark
Lewisburg & Buffalo Creek
Lewisburg, Milton & Watsontown
Lewiston & Youngstown Frontier Rwy
Lexington & Big Sandy RR
Lexington & Eastern Rwy
Lexington & Maysville RR
Lexington & Ohio
Liberty White RR
Liberty-White River
Licking River
Light Rail Systems
Ligonier Valley RR
Lima Route
Lincoln & Oneida
Linville River Rwy
Litchfield & Madison Rwy
Little Beaver Creek Valley
Little Kanawha RR
Little River RR
Little Rock & Hot Springs Western RR
Little Rock & Monroe Rwy
Little Rock & Western
Little Rock Northwestern
Little Rock Port Authority
Little Rock, Maumelle & Western RR
Live Oak, Perry & Gulf RR
Livingston Rebuild Center
Livonia Avon & Lakeville
LMIC
Locomotive Leasing Partners
Locomotive Management Services
Logansport & Northern RR
London & Port Stanley Rwy
Lone Star Cement
Lone Star Industries
Lone Star Steel
Long Fork Rwy
Long Island RR
Longhorn Rwy
Longview, Portland & Northern Rwy
Lonv Port & Nor (???)
Lorain & Southern RR
Lorain & West Virginia Rwy
Lorain, Ashland & Southern
LORAM
Lorama RR
Loranger, Louisiana & North-Eastern RR
Lordsburg & Hachita Rwy
Loring & Western
Los Angeles & Redondo
Los Angeles & Salt Lake RR
Los Angeles & San Diego Beach Rwy
Los Angeles Junction Rwy
Los Angeles Pacific
Lotbiniere & Megantic Rwy
Louis Dreyfus
Louisiana
Louisiana & Arkansas Rwy
Louisiana & North West RR
Louisiana & Pacific Rwy
Louisiana & Pine Bluff Rwy
Louisiana Central
Louisiana Delta
Louisiana Eastern
Louisiana Midland Rwy
Louisiana Railway & Navigation
Louisiana Southern Rwy
Louisiana Western RR
Louisiana, Arkansas & Texas Rwy
Louisville & Atlantic Rwy
Louisville & Indiana
Louisville & Nashville RR
Louisville & Northern Railway & Lighting Co
Louisville & Wadley Rwy
Louisville Bridge & Terminal Rwy
Louisville, Henderson & St Louis Rwy
Louisville, New Albany & Corydon RR
Lowville & Beaver River RR
LPC
LPS
LRWN
LSF
LTV Steel
Lubrizol & Painesville
Ludington & Northern Rwy
Ludington Transportation
Lufkin, Hemphill & Gulf Rwy
Lukins Steel
Luria Bros
Luxapalila Valley
Luzerne & Susquehanna
LVEC
Lycoming Valley