| Abbreviation | Definition |
|---|---|
| LOAM | Louisiana Midland Railway |
| LOCX | Mobile Locomotive Services Inc. |
| LOGU | Societe-Logemafer |
| LOGX | Linden Leasing |
| LOGX | Linden Leasing Incorporated |
| LOR | Lorton Amtrak Auto Train Station |
| LORU | Renzlor Securities Corporation |
| LOSX | Locomotive Specialists |
| LOSX | Locomotive Specialists Incorporated |
| LOTR | Lee On Thames Railway |
| LOUU | International Shipping Co. |
| LOVX | American Colloid |
| LOVX | American Colloid Company |
| LOWU | Management Control and Maintenance |
| LOWU | Management Control and Maintenance, S. A. |
| LOWX | Tosco Corporation |
| LP | Lincoln Pacific Railway |
| LPGX | Universal LPGX |
| LPIU | Leasing Partners International |
| LPIU | Leasing Partners International, B. V. |