| JSJohn Sergis | Lodi | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| JAJohnstown America CORP | Johnstown | PA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| KHKen Herrett Excavating | Weaverville | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| KIKinkisharyo International | Palmdale | CA | Transportation Equipment Manufacturing336350 | — | ◇ UNVERIFIED |
| LSLake Shore Tram INC. | Rowan | IA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| LELb3 Enterprises INC | Lakeside | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| LTLindsay Transportation Solutions | Rio Vista | CA | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| LSLonestar Sierra | Bakersfield | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| LGLP Gas Systems INC | Bloomington | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| LTLpgs Tanforan LLC | South San Francisco | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MIMaely INC | Wrightwood | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MIMaely INC | Menifee | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MIMark Industries | Brea | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MRMeridian Rail Acquisition CORP | Lewistown | PA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MLMessiah Locomotive Service, LLC | Spokane | MO | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MLMessiah Locomotive Service, LLC | Spokane | MO | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MHM&g Hauling INC | Gilroy | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MCMidnight Crane Service INC | Fresno | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MLMidwest Locomotive Services INC | Atwater | MN | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MCMission Constructors INC | Morgan Hill | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MEMitsubishi Electric Power Products, INC. | Freedom | PA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MHMorgan Heavy Equipment | Montague | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MHMPRX Holdings, LLC | Minooka | IL | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MSM & S Enterprises | Perris | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MIMultiquip INC | Fullerton | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| NMNarita Manufacturing, INC. | Belvidere | IL | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| NRNational Railway | Silvis | IL | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| NSNorfolk Southern Railway Company | Altoona | PA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| OMOakland Maintenance Facility/ Herzog Transit Services INC | Oakland | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| OCOb's Concrete Pumps Repair INC | San Carlos | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| OUOhla Usa, INC. | Valencia | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| OTOmaha Transloading Corporation | Omaha | NE | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| OHOro Holdings LLC | Vallejo | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| OMOsborn Materials/60 Union St | Greenville | PA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| OOtis | Irvine | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PCPacific Coast & Equipment Sales CORP | Lancaster | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PCPadres Construction LP | San Diego | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PBPhelan Brothers Construction - Los Alamos Yard | Santa Maria | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PMPreventive Mobile INC | La Verne | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PRProgress Rail - Arab Bearing Shop | Arab | AL | Fabricated Metal Product Manufacturing332991 | — | ◇ UNVERIFIED |
| PRProgress Rail - Peru, in | Peru | IN | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PRProgress Rail Service | Rocklin | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PRProgress Rail Services | Patterson | GA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PRProgress Rail Services | Mojave | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Taylor Mill | KY | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PRProgress Rail Services Corporation | Muncie | IN | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PVProgress Vanguard Corporation | Knoxville | TN | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| PIPutzmeister INC | Gardena | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| QEQ&s Engineering Inc.//bombardier Transportation | Oceanside | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| RBRailtech Boutet, INC. | Napoleon | OH | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |