Submitted by Slambo on Fri, 02/09/2018 - 06:42
Like the builder names, the railroad company names are also abbreviated. In most cases, I used the railroad's most common abbreviation, but there are many that might not be obvious.
- A&B = Amherst & Belchertown
- A&BR = Arcadia & Betsey River RR
- A&BV = Anderson & Bella Vista
- A&G = Atlantic & Gulf
- A&GW = Atlantic & Great Western RR
- A&LG = Atlanta & LaGrange
- A&N = Albany & Northern
- A&NM = Arizona & New Mexico RR
- A&NW = Austin & Northwestern RR (3' narrow gauge), under H&TC control ~1888
- A&P = Atlantic & Pacific RR
- A&S = Albany & Susquehanna RR (6' broad gauge)
- A&Sc = Albany & Schenectady RR
- A&SL = Atlanta & St. Lawrence RR
- A&StL = Atlantic & St. Lawrence Railroad
- A&Sy = Auburn & Syracuse
- A&WP = Atlanta & West Point
- AC = Amador Central
- AC&O = Averill Coal & Oil Co.
- ACRy = Austin Central Ry.
- Ad&SL = Adirondack & St. Lawrence RR
- Adir = Adirondack RR
- AE = Arizona Eastern RR, bought by SP 12/8/1924
- AF = American Fork RR
- AG&Co = A. Gross & Co.
- AL&H = Alexandria, Loudoun & Hampshire Railroad
- AMR = Albion Mines Railway
- AP = Allegheny Portage RR
- ARy = Albion Railway
- ASC = American Sugar Co.
- AT = Ahukini Terminal
- At&B = Attica & Buffalo Railroad
- ATSF = Atchison, Topeka & Santa Fe RR
- B&A = Boston & Albany Railroad
- B&B = Bodie & Benton Ry
- B&BR = Billerica & Bedford Railroad
- B&C = Buffalo & Corning RR
- B&D = Baltimore & Delta Railway (3' narrow gauge)
- B&E = Buffalo & Erie
- B&JC = Brooklyn & Jamaica Central
- B&L = Burlington & Lamoille RR
- B&M = Boston & Maine RR
- B&NF = Buffalo & Niagara Falls
- B&O = Baltimore & Ohio
- B&P = Bangor & Piscataquis
- B&R = Bennington & Rutland Ry.
- B&S = Baltimore & Susquehanna RR
- B&SL = Buffalo & State Line
- B&W = Brattleboro & Whitehall (3' narrow gauge)
- BBB&C = Buffalo Bayou, Brazos & Colorado RR, bought by SP
- BC&F = Boston Coal & Fuel
- BC&M = Boston, Concord & Montreal RR
- BCCRC = Beaver Creek & Cumberland River Coal Co.
- BClF = Boston, Clinton & Fitchburg RR
- BF&B = Bradford & Foster Brook Ry (monorail)
- BH&E = Boston, Hartford & Erie RR
- BL&N = Boston, Lowell & Nashua
- BM = Beaver Meadows
- BM&L = Battle Mountain & Lewis Ry.
- Bo&L = Boston & Lowell
- Bo&P = Boston & Providence
- Bo&W = Boston & Worcester
- BR&A = Blue Ridge & Atlantic
- BRB&L = Boston, Revere Beach & Lynn Railroad
- BRR = Barre RR, Vermont
- Bu&R = Buffalo & Rochester Railroad
- C&A = Camden & Amboy
- C&At = Camden & Atlantic
- C&C = Carson & Colorado
- C&H = Charleston & Hamburg RR
- C&M = Concord & Montreal
- C&NF = Canandaigua & Niagara Falls Railroad. 6 ft gauge. Founded in 1853; acquired by the New York Central Railroad in 1858.
- C&NW = Chicago & North Western Railway
- C&P = Cleveland & Pittsburgh RR
- C&Pa = Cumberland & Pennsylvania RR
- C&PR = Connecticut & Passumpsic Rivers RR
- C&PS = Columbia & Puget Sound (3' narrow gauge)
- C&RI = Chicago & Rock Island
- C&SC = Charlotte & South Carolina
- C&SL = Champlain & St Lawrence RR
- C&SP = Clifton & Southern Pacific
- C&Su = Cayuga & Susquehanna
- C&VC = Cienfuegos & Villa Clara
- C&W = Canton & Waynesburg RR (56¾" gauge), bought by NKP
- C&WWV = Cincinnati & White Water Valley RR
- Ca&O = Carrollton & Oneida RR
- CalP = California Pacific RR, bought by CP
- CaN = California Northern RR, renamed Northern California RR 9/1888; bought by CP
- CanP = Canadian Pacific
- CaSL = Cavio & St Louis RR (3' narrow gauge)
- CaV = Cahuenga Valley RR, Los Angeles area
- CC = California Central RR, bought by CP
- CC&BH = Covington, Columbus & Black Hills
- CC&C = Cleveland, Columbus & Cincinnati RR
- CC&V = Cripple Creek & Victor
- CCC = Cape Cod Central RR, became Old Colony RR
- CCCSL = Cleveland, Cincinatti, Chicago & St. Louis RR
- CCRR = Carroll County RR
- CF&S = Chagrin Falls & Southern (3' narrow gauge), bought by NKP
- CGCo = Congress Gold Co.
- CH&D = Cincinnati, Hamilton & Dayton
- Ch&P = Chicago & Pacific Railroad
- Che = Cherokee RR
- ChRR = Cheshire RR
- Cien = Cienfuegos Railroad
- CinN = Cincinnati Northern Ry
- CM&SP = Chicago, Milwaukee & St. Paul RR, early predecessor to the Milwaukee Road
- CNGR = Centennial Narrow Gauge Ry
- CNJ = Central Railroad of New Jersey
- CO&I = Chateaugay Ore & Iron Co (3' narrow gauge)
- CofG = Central RR of Georgia
- COn = Central Ontario
- ConnR = Connecticut River RR
- CoRR = Coronado RR (3' and 20" gauges), Arizona Copper Co., Ltd.
- CoV = Connotton Valley Ry
- CP = Central Pacific
- CP&A = Cleveland, Plainsville & Asthabula RR
- CP&C = Cincinnati, Peru & Chicago Ry
- CP&I = Columbus, Piqua & Indianapolis Railroad
- CPIC = Crown Point Iron Co.
- CR&B = Central Railroad & Banking Company of Georgia
- CRR = Concord RR
- CSP&F = Chicago, St. Paul & Fond du Lac RR
- CST = Central Southern Railroad of Tennessee
- CStPM&O = Chicago, St. Paul, Minneapolis & Omaha Railway
- CuV = Cumberland Valley
- CV = Central Vermont Ry.
- CV&S = Connotton Valley & Straitsville
- CW = Connecticut Western
- D&H = Delaware & Hudson
- D&HG = Delaware & Hudson Canal Co. Gravity RR.
- D&K = Delphos & Kokomo Ry (3' narrow gauge)
- D&Mi = Detroit & Milwaukee
- D&NO = Denver & New Orleans Railway
- D&P = Dubuque & Pacific
- D&RG = Denver & Rio Grande (3' narrow gauge)
- D&S = Denver & Swansea
- D&SC = Dubuque & Sioux City
- D&SE = Dayton & Southeastern RR (3' narrow gauge)
- DB&F = Delphos, Bluffton & Frankfort RR (3' narrow gauge)
- DC&T = Dayton, Covington & Toledo RR
- DCC = Darlington Cannel Coal RR
- Dis = Disneyland Ry, Anaheim, Ca.
- DL&W = Delaware, Lackawanna & Western
- DNW = Davenport & Northwestern Railroad
- DP = Denver Pacific RR
- DRR = Dalles RR
- DS&CV = Dayton, Sutro & Carson Valley Railroad
- DSW = Dubuque Southwestern Railroad
- E&KR = Eureka & Klamath River
- E&NA = European & North American Railway
- E&P = Eureka & Palisade Ry Co.
- EBT = East Broad Top RR (3' narrow gauge)
- EEng = Erie Engineers
- EMass = Eastern Railroad of Massachusetts
- EP = East Pennsylvania
- EPC = Ewa Plantation Co.
- ER&E = Eel River & Eureka
- Erie = Erie RR
- ETH&C = Evansville, Terre Haute & Chicago
- F&CC = Florence & Cripple Creek Railroad
- F&CH = Ferries & Cliff House
- F&K = Frankfort & Kokomo RR
- F&NS = Flushing & North Side
- F&W = Fitchburg & Worchester
- FB = Fort Bragg RR
- FBCC = Fall Brook Coal Co.
- FCCH = FC Cordova a Huatusco (2' narrow gauge)
- FCCM = FC Central Mexicano
- FCDS = FC De Sonora, Nogales to Guaymas
- FCHN = FC Hidalgo y Noroeste (3' narrow gauge), bought by NdeM
- FCM&C = FC Merida & Calkini (3' narrow gauge)
- FCM&P = FC Merida & Peto
- FCMS = FC Mexicano De Sur (3' narrow gauge), bought by NdeM
- FCMYG = FC Monterrey Y Gulfo De Mexico, bought by FCCM
- FCPM = FC Porvenir de Matehuala (3' narrow gauge)
- FCTHL = FC Tlacotepec a Huajuapam de Leon (3' narrow gauge)
- FCUY = FC Unidos de Yucatan (3' narrow gauge)
- FEC = Florida East Coast RR
- FLA&P = Fond du Lac, Amboy & Peoria Railroad
- FP = Freeport RR
- FR = Fall River RR
- FRR = Fitchburg Railroad
- FS = Florida Southern RR
- FWJ&S = Fort Wayne, Jackson & Saginaw
- G&A = Golconda & Adelaide RR Co.
- G&C = Greenville & Columbia
- G&CU = Galena & Chicago Union
- G&L = Georgetown & Lane
- G&RR = Galveston & Red River Ry (66" gauge), bought by H&TC
- GBM&C = Green Bay, Milwaukee & Chicago
- GFC = Grove Farm Co.
- GH&SA = Galveston, Harrisburg & San Antonio RR.
- GL&LC = Georgia Land & Lumber Co.
- GMANS = General Mining Association of Nova Scotia
- GR&BC = Georgia RR & Banking Co.
- GRR = Georgia Railroad
- GT = Grand Trunk RR
- GULC = Glen Union Lumber Co. (3' gauge), Glen Union, Pennsylvania
- GWP = Great Western Power
- GWR = Great Western RR of Canada
- GWRIl = Great Western Railroad of Illinois
- GWT&P = Gulf, Western Texas & Pacific Railway
- H&B = Hudson & Berkshire Railroad
- H&BL = Hilliard & Bailey's Lumber RR
- H&BTM = Huntington & Broad Top Mountain RR
- H&C = Hancock & Calumet
- H&D = Hastings & Dakota Railroad
- H&NH = Hartford & New Haven
- H&NY = Hackensack & New York
- H&P = Hartford & Providence
- H&S = Hartford & Springfield Railroad
- H&SJ = Hannibal & St. Joseph Railroad
- H&TC = Houston & Texas Central RR, bought by SP
- H&W = Hardwick & Woodbury RR
- HAC = Hawaiian Agricultural Co.
- HB = Hanover Branch; became HJH&G in 1874
- HE&WT = Houston, East & West Texas RR (3' gauge), bought by H&TC
- HERR = Harlem Extension RR
- Hilo = Hilo RR Co.
- HJH&G = Hanover Junction, Hanover & Gettysburg; leased to B&O in 1886
- HMCo = Homestake Mining Co.
- HMRy = Hibernia Mine Ry
- HN&P = Herkimer, Newport & Poland RR
- Hor = Hornos Railroad (Mexico; 2-ft gauge)
- Hou = Housatonic RR
- HPC = Honolulu Plantation Co.
- HR = Hudson River RR, merged into New York Central in 1869
- HRC = Hawaiian RR Co.
- I&A = Ithaca & Athens
- IaC = Iowa Central
- IP&C = Indianapolis, Peru & Chicago Ry
- IR = Illinois River RR.
- Irolo = Irolo RR (3' gauge), Mexico
- IRR = Iron Railroad
- ITx = International Railroad of Texas
- JNW&SE = Jacksonville Northwestern & Southeastern RR
- Juc = Jucaro Railway
- KaRR = Kauai Ry Co.
- KC = Kennebec Central RR
- KPC = Kahuku Plantation Co.
- KPDP = Kansas Pacific - Denver Pacific Ry
- KRR = Kahului RR Co.
- KW&H = Kahului, Wailuku & Hamakupoko RR Co., Kahului RR
- L&B = Lackawanna & Bloomsburg
- L&D = Lexington & Danville
- L&E = Louisisana & Eastern
- L&H = Lordsburg & Hachita
- L&NF = Lockport & Niagara Falls
- L&S = Lehigh & Susquehanna
- L&W = Lackawanna & Western
- LA&I = Los Angeles & Independence RR
- LASP = Los Angeles & San Pedro RR
- LB = Long Beach Land & Water Co, Long Beach RR
- LB&M = La Fayetter, Bloomington & Mississippi RR
- LBC = Little Book Cliff Ry (3' gauge)
- LC&M = La Crosse & Milwaukee Railroad
- LeC = Legend City RR
- LF&SH = Laurel Fork & Sand Hill RR
- LG = Leggetts Gap Railroad
- LIRR = Long Island Rail Road
- LK&P = Lahaina, Kaanapali & Pacific
- LM&B = La Fayette, Muncie & Bloomington RR
- LMCX = Little Miami & Columbus & Xenia RR
- LMRR = Little Miami RR
- LNA&C = Louisville, New Albany & Chicago RR
- LPC = Lihue Plantation Co. (30" gauge)
- LS = Little Schuylkill RR
- LSE = Lake Street Elevated Railroad
- LSMS = Lake Shore & Michigan Southern
- LSNR = Little Schuylkill Nav RR & Coal Co.
- LV = Lehigh Valley
- LW = Louisiana Western RR, bought by SP
- M&C = Memphis & Charleston RR
- M&Ci = Marietta & Cincinnati
- M&E = Morris & Essex RR
- M&GL = Montclair & Greenwood Lake
- M&HR = Mohawk & Hudson River
- M&I = Madison & Indianapolis
- M&M = Mississippi & Missouri Railroad
- M&N = Milwaukee & Northern Railroad
- M&O = Memphis & Ohio
- M&Oh = Mobile & Ohio
- M&P = Maricopa & Phoenix RR, Ex-MP&SR 1/10/1908; to AE 12/1909
- M&PDC = Milwaukee & Prairie du Chien Ry.
- M&S = Middleburgh & Schoharie
- M&Sa = Matanzas & Savanilla Railway
- M&SC = Mansfield & Sandusky City
- M&SP = Milwaukee & St Paul, became part of Milwaukee Road
- M&StL = Minneapolis & St. Louis
- M&SV = Monterey & Slainas Valley RR (3' gauge), bought by SP
- M&V = Merida & Valladolid (3' gauge)
- M&W = Macon & Western
- M&WR = Montpelier & Wells River RR
- Ma&Pa = Maryland & Pennsylvania RR
- Ma&S = Mansfield & Sandusky RR
- MAC = Maui Agricultural Co.
- Mach = Machiasport RR
- MBSC = McBride Sugar Co.
- MC = Michigan Central RR
- MC&T = Mississippi Central & Tennessee
- Mi&W = Milwaukee & Watertown Railroad
- ML&T = Morgan's Louisiana & Texas Railroad & Steamship Company (bought by SP)
- MnC = Minnesota Central Railroad
- Mo&P = Montreal & Plattsburg RR
- MofC = Midland Ry of Canada
- Mont = Montgomery Railroad
- MoRR = Morelos RR (3' gauge), Mexico
- MP&SR = Maricopa, Phoenix & Salt River Valley RR, became M&P
- MPt = Mineral Point Railroad
- MR&LE = Mad River & Lake Erie
- MRR = Mapimi RR (30" gauge), Mexico
- MS = Morenci Southern Ry (3' gauge)
- MT&C = Mexico, Toluca & Cuautitlan RR (3' gauge)
- Musc = Muscogee Railroad
- MV = Miami Valley Ry (3' gauge)
- MV&MT = Mill Valley & Mt. Tamalpais Scenic Ry.
- MWCR = Mount Washington Cog Ry.
- N&C = Nashville & Chattanooga
- N&F = Newcastle & Frenchtown RR
- N&H = Natchez & Hamburg RR
- N&L = Nashua & Lowell RR
- N&PP = Nuevitas & Puerto Principe Railroad
- NA&S = New Albany & Salem RR
- Naug = Naugatuck Railroad
- NB = New Brunswick Ry.
- NC = Nevada Central RR
- NC&F = New Castle & Franklin RR
- NCa = Northern California RR
- NCe = Northern Central Ry, early predecessor of Pennsylvania RR
- NCI = Northern Cross Railroad of Illinois
- NCNG = Nevada County Narrow Gauge RR (3' gauge)
- NE = North Eastern
- NEG = Northeast RR of Georgia
- NESC = North Eastern Railroad of South Carolina
- NH&N = New Haven & Northampton
- NH&NL = New Haven & New London
- NHC = New Hampshire Central RR
- NHM&W = New Haven, Middletown & Willimantic
- NI = Northern Illinois Railroad
- NIRR = Northern Indiana Railroad
- NJM = New Jersey Midland Railway
- NJNY = New Jersey & New York RR
- NJR&T = New Jersey RR & Transportation Co.
- NKP = Nickel Plate Road
- NLN = New London Northern, Vermont
- NLWP = New London, Willimantic & Palmer RR
- NM&SP = New Mexico & Southern Pacific RR
- NNH = Northern Railroad of New Hampshire
- NNY = Northern Railroad of New York
- No&W = Norwich & Worcester RR
- NoC = Norfolk County RR
- NOO&GW = New Orleans, Opelousas & Great Western RR, bought by SP
- NoS = North Shore RR
- NP = Northern Pacific Railway
- NPC = North Pacific Coast (3' gauge)
- NPRR = North Pennsylvania RR
- NSC = Nova Scotia Central
- NSL = Nevada Short Line
- NV = Napa Valley
- NWis = Northern Wisconsin Railway
- NWP = NorthWestern Pacific RR, bought by SP
- NY&E = New York & Erie Railroad
- NY&F = New York & Flushing
- NY&H = New York & Harlem Railroad
- NY&P = New York & Pennsylvania RR
- NYC = New York Central RR
- NYEC = New York Equipment Co.
- NYHL&PCo = New York Heat, Light & Power Co.
- NYOW = New York, Ontario & Western
- NYPB = New York, Providence & Boston RR
- NYSW = New York, Susquehanna & Western
- NYT&M = New York, Texas & Mexican RR, bought by SP
- O&A = Orange & Alexandria
- O&C = Oregon & California RR, bought by CP
- O&CV = Olympia & Chealis Valley (3' gauge)
- O&E = Oaxaca & Ejutla RR (3' gauge)
- O&LC = Ogdensburgh & Lake Champlain
- O&M = Ohio & Mississippi Ry (6' gauge)
- O&S = Oswego & Syracuse
- O&SW = Omaha & Southwestern
- O&T = Ohio & Toledo RR
- OC = Old Colony RR, leased to New Haven RR
- OCRR = Oil Creek RR
- OLtd = Oregonian Ry, Ltd. (3' gauge)
- OPRR = Oregon Portage RR
- OR&LC = Oahu Railway & Land Co.
- OR&N = Oregon Railway & Navigation Co.
- ORR = Ohio Railroad
- OS&H = Ontario, Simcoe & Huron RR
- OSC = Oahu Sugar Co.
- OSNCo = Oregon Steamship & Navigation Co.
- P&AC = Prescott & Arizona Central Ry., Seligman, Ariz.
- P&AV = Pueblo & Arkansas Valley
- P&B = Pioche & Bullionville RR Co.
- P&C = Philadelphia & Columbia
- P&G = Pensacola & Georgia
- P&HR = Paterson & Hudson River RR
- P&I = Peru & Indianapolis RR
- P&K = Portland & Kennebec
- P&NY = Pennsylvania & New York Canal & RR Co.
- P&O = Portland & Ogdensburg RR
- P&Oq = Peoria & Oquawka RR
- P&R = Philadelphia & Reading
- P&Ra = Paterson & Ramapo
- P&RC&I = Philadelphia & Reading Coal & Iron Company
- P&RR = Portsmouth & Roanoke Railroad
- P&SI = Philadelphia & Sea Isle
- P&T = Philadelphia & Trenton RR
- P&W = Providence & Worcester RR
- Pac = Pacific Railroad
- PacMo = Pacific RR of Missouri
- Pan = Panama RR
- PB = Peach Bottom Ry. (3' gauge), Washington state
- PBMC = Port Blakely Mill Co., Kamilche, Washington
- PC&B = Painesville, Conton & Bridgeport RR (3' gauge), became CF&S
- PCGC&C = Pittsburgh & Connellsville Gas, Coal & Coke Co.
- Pen = Peninsular Ry
- PFW&C = Pittsburgh, Fort Wayne & Chicago RR
- PG&N = hiladelphia, Germantown & Norristown RR
- Ph&R = Phillips & Rangeley Railroad
- PiC = Pioneer City RR
- Po&R = Portland & Rochester RR
- Po&W = Potsdam & Watertown
- PoRR = Ponchartrain RR
- PP = Pennsylvania Pacific Ry.
- PP&J = Peoria, Pekin & Jacksonville
- PRR = Pennsylvania RR
- PRV&SP = Pine River Valley & Stevens Point Railroad
- PS&P = Portland, Saco & Portsmouth RR
- PSE = Paragould Southeastern Ry. (3' gauge)
- Q&TL = Quincy & Torch Lake
- QMD = Quartermaster Corps, Fort Monroe, Va.
- QMO&O = Quebec, Montreal, Ottawa & Occidental Ry
- R&B = Rutland & Burlington
- R&C = Read & Campbell RR, Patzcuaro, Mexico
- R&G = Raleigh & Gaston
- R&M = Racine & Mississippi
- R&S = Rensselaer & Saratoga RR
- R&Sh = Rushville & Shelbyville
- R&Sy = Rochester & Syracuse
- RB = Rockville Branch
- RC&BT = Roaring Camp & Big Trees Railroad
- RF&P = Richmond, Fredericksburg & Potomac Railroad
- RGS = Rio Grande Southern (3' gauge)
- RGSW = Rio Grande Southwestern
- RGW = Rio Grande Western (3' gauge)
- RH = Ruby Hill RR Co.
- RL&NF = Rochester, Lockport & Niagara Falls
- RR = Rocky River RR
- Rut = Rutland RR.
- RV = Redwood Valley Railway
- S&C = Stockton & Copperopolis RR, bought by SP
- S&ET = Sabine & East Texas Ry, bought by SP
- S&HV = Scioto & Hocking Valley
- S&I = Stockton & Ione (3' gauge)
- S&In = Steubenville & Indiana
- S&J = Sacramento & Jackson Ry
- S&M = Sangamon & Morgan
- S&ML = Saginaw & Manistee Lumber Co.
- S&NW = Springfield & Northwestern RR
- S&O = Sharpsville & Oakland RR
- S&S = Saratoga & Schenectady
- S&T = Schenectady & Troy
- S&U = Syracuse & Utica RR
- S&W = Saratoga & Washington
- S&WW = Seattle & Walla Walla RR (3' gauge)
- SA&AP = San Antonio & Aransas Pass RR Co, bought by SP
- SB&R = San Bernardino & Redlands RR, bought by SP
- SC = South Carolina Rail Road
- SC&D = Sioux City & Dakota Railroad
- SC&P = St. Croix & Penobscott Railroad
- SC&StP = Sioux City & St. Paul
- SC&TC = Seattle Coal & Transportation Co (3' gauge)
- SCC = Seattle Coal Co. (3' gauge)
- SCC&R = South Carolina Canal & RR
- SCDP = SCDP
- SCMR = Southern California Moto Road Co., bought by SP
- SCNY = Southern Central Railroad (New York)
- SCRC = Santa Cruz RR Co. (3' gauge), bought by SP
- SCRR = Summit County RR
- SCV = Santa Clara Valley RR
- SERR = Southeastern RR
- SF&A = San Francisco & Alameda RR, bought by CP
- SF&NP = San Francisco & North Pacific
- SF&O = San Francisco & Oakland Ry, bought by CP
- SF&SJ = San Francisco & San Jose RR, bought by SP
- SFN = Santa Fe Northern
- SFS = Santa Fe Southern
- SGT = Six Gun Territory
- ShL = Shasta Lumber Co.
- Silv = Silverton RR
- SIR = Staten Island Railway
- SJ&LC = St. Johnsbury & Lake Champlain
- SJ&SN = San Joaquin & Sierra Nevada RR (3' gauge), bought by SP
- SL = Shaver Lake RR
- SL&A = St. Lawrence & Adirondack RR
- SL&IM = St Louis & Iron Mountain RR (5' gauge)
- SLCo = Simpson Logging Co., Shelton, Washington
- SLSF = St. Louis & San Francisco RR, Frisco RR
- SLSVP = Salt Lake, Sevier Valley & Pioche RR Co.
- SMSRy = Stone Mountain Scenic Ry.
- Som = Somerset RR, Maine
- SoV = Sonoma Valley RR
- SP = Southern Pacific RR
- SP&C = St. Paul & Chicago Railroad
- SP&P = Saint Paul & Pacific RR, early predecessor of Milwaukee Road
- SP&SC = St. Paul & Sioux City
- SPdeM = Sud Pacifico de Mexico, subsidiary of SP
- SPRR = South Pictou RR, also called Albion Mines Ry
- SPTx = Southern Pacific Railroad of Texas
- SR = Sandy River Railroad
- SR&RL = Sandy River & Rangeley Lakes Railroad
- SR&SQ = San Rafael & San Quentin
- SRR = Southern RR
- ST = Sutro Tunnel RR (3' gauge)
- ST&E = Stockton Terminal & Eastern
- StAL = Stillmore Air Line Railway
- SV = Sacramento Valley RR, bought by CP
- SW = South Western Railroad
- SyC = Sandy Creek RR, Cortez, Pennsylvania
- T&A = Tennessee & Alabama
- T&B = Troy & Boston RR
- T&G = Troy & Greenbush Railroad
- T&I = Toledo & Illinois RR
- T&MNG = Toledo & Maumee Narrow Gauge RR
- T&N = Toronto & Nipissing RR
- T&NO = Texas & New Orleans RR, bought by SP
- T&R = Troy & Rutland
- T&SL = Texas & St. Louis RR
- TC&D = Tuscumbia, Courtland & Decatur
- TC&SL = Toledo, Cincinnati & St Louis (3' gauge)
- TD&B = Toledo, Delphos & Burlington (3' gauge)
- TD&I = Toledo, Delphos & Indianapolis (3' gauge)
- TMER&L = The Milwaukee Electric Railway & Light Company
- TN&C = Toledo, Norwalk & Cleveland
- Tn&P = Tennessee & Pacific Railroad
- TNG = Tahoe Narrow Gauge RR
- Tonw = Tonawanda
- TRR = Tioga Railroad
- TS&M = Toledo, Saginaw & Muskegon
- TT = Tyler Tap, bought by T&SL
- TxT = Texas Trunk RR, bought by SP
- U&BR = Utica & Black River RR
- U&N = Utah & Northern, Ex-Utah Northern
- UE = Utah Eastern RR Co.
- UP = Union Pacific RR
- USED = United States Engineer Department Railroad
- USM = United States Military RR, operated on trackage rights during the Civil War
- Ut&S = Utica & Schenectady RR
- UW = Utah Western Ry Co.
- V&B = Vicksburg & Brunswick
- V&J = Vicksburg & Jackson RR
- V&M = Vermont & Massachusetts
- V&T = Virginia & Truckee Ry.
- Va&T = Virginia & Tennessee RR
- VC = Virginia Central
- VC&RV = Vanegas, Cedral & Rio Verde RR (3' gauge)
- VLCO = Verdi Lumber Co., Nevada
- VR = Vienna-Raab Ry.
- VRR = Visalia RR, bought by SP
- VS&T = Vicksburg, Shreveport & Texas
- VV = Vermont Valley RR
- VV&CL = Vaca Valley & Clear Lake, Vaca Valley RR; bought by SP
- W&A = Western & Atlantic
- W&Al = Winchester & Alabama
- W&AR = Windsor & Annapolis Railway
- W&JV = Wasatch & Jordan Valley RR Co.
- W&LE = Wheeling & Lake Erie RR
- W&P = Wicomico & Pocomoke RR
- W&R = Watertown & Rome RR
- W&S = Wilmington & Susquehanna RR
- WAC = Waialua Agricultural Co.
- WaSC = Waimanalo Sugar Co.
- WC = Washington County RR (66" gauge), bought by H&TC
- WCRy = Wellington Colliery Ry.
- Wi&P = Winchester & Potomac RR
- Wi&R = Wilmington & Raleigh RR
- WiP = Wiaminlo Plantation
- WMC = Waiakea Mill Co
- WofM = Western RR of Massachusetts
- WR = Ware River RR, Massachusetts
- WRR = Western RR
- WSC = Waiane Sugar Co.
- WStL&P = Wabash, St Louis & Pacific RR
- WT = Whitney Timber Co.
- WU = Western Union Railroad
- WV = Western Vermont RR
- WW&CR = Walla Walla & Columbia River (3' gauge)
- WY&G = Wrightsville, York & Gettysburg RR
- YV = Yosemite Valley Ry.