| 1 | COE | Comitel, Bedarfsfluge KG | Callsign: Comtel-Air, | A | AVCODES |
| 2 | COE | Colorado & Eastern Rd. Co. | added 5/1983; eliminated 1/1988 | | NAKINA |
| 3 | COE | Colorado & Eastern Ry. Co. | added 7/1982; eliminated 5/1983 | | NAKINA |
| 4 | COE | Colorado & Eastern Ry. Co. | added 7/82; eliminated 5/83 | | NRHS |
| 5 | COE | Colorado & Eastern Rd. Co. | added 5/83; eliminated 1/88 | | NRHS |
| 6 | COE | COLORADO & EASTERN RAILROAD (CEASED OPERATIONS 1987) | | | PWRC |
| 7 | COE | Colorado and Eastern Railroad | | | RSRV |
| 8 | COEA | COTE CORPORATION, THE | | | SCAC3 |
| 9 | COEC | COE, CHARLES D | | | SCAC3 |
| 10 | COEC | COASTAL ENTERPRISES LTD | | | SCAC4 |
| 11 | COED | COMMERCIAL DISTRIBUTORS INC | | | SCAC3 |
| 12 | COED | COMPONENTES ELECTRICOS DEL NORTE SR | | | SCAC4 |
| 13 | COEE | CHEROKEE CARRIERS INC | | | SCAC3 |
| 14 | COEF | CONTRANS INC | | | SCAC3 |
| 15 | COEF | COEF s.r.l. | | IT | VKM |
| 16 | COEH | Conecuh Valley R.R. | added 7/2003; eliminated 10/2003; 7/2005 | | NAKINA |
| 17 | COEH | CONECUH VALLEY RAILROAD | | | PWRC |
| 18 | COEH | Conecuh Valley Railroad | | | RSRV |
| 19 | COEH | CONECUH VALLEY RAILWAY LLC | | | SCAC4 |
| 20 | COEI | COAST EXPRESS INC | | | SCAC3 |
| 21 | COEI | C O ENTERPRISES INC | | | SCAC4 |
| 22 | COEJ | CONTINENTAL LAND TOURS INC | | | SCAC3 |
| 23 | COEK | COLEMANS TRUCKING | | | SCAC3 |
| 24 | COEM | COLEMAN TRUCKING CO | | | SCAC3 |
| 25 | COEM | CRONE GEOPHYSICS & EXPLORATION LTD | | | SCAC4 |
| 26 | COEN | COLONIAL EXPRESS INC | | | SCAC3 |
| 27 | COEP | COLORADO MOTOR EXPRESS | | | SCAC3 |
| 28 | COEP | COLORADO MOTOR EXPRESS | | | SCAC4 |
| 29 | COEQ | COMMERCIAL MERCHANDISE | | | SCAC3 |
| 30 | COEQ | COMMAND EQUIPMENT LTD | | | SCAC4 |
| 31 | COER | Crab Orchard & Egyptian R.R. | added 1/1999; 7/2000; eliminated 4/2004; 7/2005 | | NAKINA |
| 32 | COER | American Rail Heritage, Ltd. d/b/a Crab Orchard & Egyptian R.R. | 1/1994; eliminated 1/1999 | | NAKINA |
| 33 | COER | Crab Orchard & Egyptian R.R. | 1/1980 | | NAKINA |
| 34 | COER | American Rail Heritage, Ltd. d/b/a Crab Orchard & Egyptian R.R. | added 1/1978; added 4/1979 | | NAKINA |
| 35 | COER | American Rail Heritage, Ltd. d/b/a Crab Orchard & Egyptian R.R. | added 1/78; added 4/79 | | NRHS |
| 36 | COER | Crab Orchard & Egyptian R.R. | Jan-80 | | NRHS |
| 37 | COER | American Rail Heritage, Ltd. d/b/a Crab Orchard & Egyptian R.R. | 1/94; eliminated 1/99 | | NRHS |
| 38 | COER | Crab Orchard & Egyptian R.R. | added 1/99; 7/2000 | | NRHS |
| 39 | COER | CRAB ORCHARD & EGYPTIAN RAILROAD | | | PWRC |
| 40 | COER | Crab Orchard and Egyptian Railroad | | | RSRV |
| 41 | COER | CRAB ORCHARD & EGYPTIAN RAILROAD | | | SCAC3 |
| 42 | COER | Crab Orchard & Egyptian R.R. | | USA | TRAFFIC |
| 43 | COES | COTTER EXECUTIVE SEDAN | | | SCAC3 |
| 44 | COET | COVEY TRANSPORT INC | | | SCAC4 |
| 45 | COEU | CONOCO CHEMICALS EUROPE | | | SCAC3 |
| 46 | COEV | CONSOLIDATED TRANSPORT SERVICES. | | | SCAC3 |
| 47 | COEV | CONSOLIDATED TRANSPORT SERVICES INC | | | SCAC4 |
| 48 | COEW | CHATHAM-KENT ORGANIC EPI-CENTRE INC | | | SCAC4 |
| 49 | COEY | COUEY TRUCKING COMPANY | | | SCAC3 |
| 50 | COEZ | *CRAB ORCHARD & EGYPTIAN RAILROAD | | | PWRC |
| 51 | COEZ | *COAST ENGINES | | | PWRC |
| 52 | COEZ | Crab Orchard and Egyptian Railroad | | | RSRV |
| 53 | COEZ | CRAB ORCHARD & EGYPTIAN RAILROAD | | | SCAC4 |