| Abbreviation | Definition |
|---|---|
| LWIX | L and W Entertainment |
| LWR | Lakeland and Waterways Railway |
| LWV | Consolidated Rail Corporation |
| LWV | Lackawanna & Wyoming Valley Railroad (Norfolk Southern) |
| LXLU | Can Link International Lease |
| LXOH | Lexington and Ohio Railroad |
| LXOH | Lexington and Ohio Railroad Company |
| LXVR | Luxapalila Valley Railroad |
| LXVR | Luxapalila Valley Railroad Incorporated |
| LYKU | Lykes Brothers Steamship |
| LYKU | Lykes Brothers Steamship CompanyIncorporated |
| LYKZ | Lykes Brothers Steamship |
| LYKZ | Lykes Brothers Steamship CompanyIncorporated |
| LYNX | Round Butte Products |
| LYR | Lancashire and Yorkshire Railway |
| M&STL | Minneapolis and St. Louis Railway |
| MAA | Magma Arizona Railroad |
| MAA | Magma Arizona Railroad Company |
| MAAX | Maxx Leasing |
| MACX | Mac Acquisitions |