• North American Railways Inc
• Kowloon Canton Railway Corp
• Railamerica Transportation Corp
• Palm Beach Rail Holding Inc
• Cascade & Columbia River Railroad Co Inc
• Central Oregon & Pacific Railroad Inc
• Central Railroad Co of Indiana
• Connecticut Southern Railroad Inc
• Dallas Garland & Northeastern Railroad Inc
• Huron & Eastern Railway Co Inc
• Indiana & Ohio Rail Corp
• Indiana Southern Railroad LLC
• Mid Michigan Railroad Inc
• Missouri & Northern Arkansas Railroad Co
• New England Central Railroad Inc
• North Carolina & Virginia Railroad Co LLC
• Otter Tail Valley Railroad Co Inc
• Railamerica Operations Support Group Inc
• Railamerica Equipment Corp
• Railamerica Intermodal Services Inc
• San Diego & Imperial Valley Railroad Co Inc
• South Carolina Central Railroad Co LLC
• Toledo Peoria & Western Railway Corp
• Ventura County Railroad Co Inc
• Canadian Pacific Railway Co/New
• Kansas City Southern 401k & Profit Sharing Plan
• San Pedro Trails Inc
• Puget Sound & Pacific Railroad
• Kyle Railways LLC
• New Statesrail Holdings LLC
• Kiamichi Railroad Co LLC
• Kyle Railroad Co
• Indiana & Ohio Railway Co
• Eastern Alabama Railway LLC
• A & R Line Inc
• Alabama & Gulf Coast Railway LLC
• Railamerica Operations Shared Services Inc
• Arizona & California Railroad Co
• California Northern Railroad Co
• Statesrail LLC
• South East Rail Inc
• Statesrail II Railroad LLC
• San Joaquin Valley Railroad Co
• Central Railroad Co of Indianapolis
• Covalent Energy International, Inc.
• BNSF Funding Trust I
• Florida East Coast Industries, Inc.
• Bauxite & Northern Railway Co
• Massena Terminal Railroad Co
• Point Comfort & Northern Railway Co

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