| 8701 | SPOL | Siemens Sp. z o.o. | | PL | VKM |
| 8702 | SPOM | SUPREM | | | SCAC4 |
| 8703 | SPOO | SPOONER, MICHAEL ENTERPRISES INC | | | SCAC4 |
| 8704 | SPOP | SPEAKS OIL COMPANY | | | SCAC4 |
| 8705 | SPOQ | SPORTVISION | | | SCAC4 |
| 8706 | SPOS | SHOW POSTERS, THE | | | SCAC4 |
| 8707 | SPOT | SPOERL TRUCKING INCORPORATED | | | SCAC4 |
| 8708 | SPOY | ST PIERRE OIL CO INC SOUTHBURY OIL | | | SCAC4 |
| 8709 | SPP | Spanair, S.A. | IATA: JK, Callsign: Sunwing, IATA Prefix: 680, ICAO designator changed to JKK / Callsign to Spanair | E | AVCODES |
| 8710 | SPP | Sipan | Callsign: Sipan, | AM | AVCODES |
| 8711 | SPP | Sapphire Aviation, Inc. | Callsign: Sapphire, | USA | AVCODES |
| 8712 | SPP | Sapphire Aviation | | | ICAO1 |
| 8713 | SPPA | SUPPLY CHAIN MANAGEMENT LLC | | | SCAC4 |
| 8714 | SPPB | S P PETROLEUM TRANSPORTERS INC | | | SCAC4 |
| 8715 | SPPF | STEPHENS PIPE & STEEL LLC | | | SCAC4 |
| 8716 | SPPK | SUPER PLAK | | | SCAC4 |
| 8717 | SPPK | Szczecińsko-Polickie Przedsiębiorstwo Komunikacyjne Sp. z o.o. | City: Police | PL | TRAFFIC |
| 8718 | SPPM | STAROBA PLASTICS & METAL PRODUCTS O | | | SCAC4 |
| 8719 | SPPQ | SUPERIOR PRODUCE INC | | | SCAC4 |
| 8720 | SPPR | SHIPPERS CHOICE | | | SCAC4 |
| 8721 | SPPU | SHIVA PHARMACHEM LTD | | IND | BIC |
| 8722 | SPPU | SPLOSNA PLOVBA PIRAN | | | PWRC |
| 8723 | SPPU | Splosna Plovba Piran | | | RSRV |
| 8724 | SPPU | SHIVA PHARMACHEM PVT LTD | | | SCAC4 |
| 8725 | SPPV | SHIPPERS PREFERRED EXPRESS INC | | | SCAC4 |
| 8726 | SPPW | SPIDERPLOW SERVICES INC | | | SCAC4 |
| 8727 | SPPX | Standard Asphalt and Refining Co. (Empire Refineries, Inc.) | 8/1920 | | NAKINA |
| 8728 | SPPX | *EMPIRE REFINERIES, INC. [TANDARD ASPHALT & REFINING CO.] | | | PWRC |
| 8729 | SPPX | *SILVERWORTH PHONE PARK RAILROAD | | | PWRC |
| 8730 | SPQ | Servicios Aereos Palenque, S.A. de C.V. | Callsign: Servicios Palenque, | MEX | AVCODES |
| 8731 | SPQ | Servicios Aereos Palenque | | | ICAO1 |
| 8732 | SPQ | Southern Pacific Transportation Co. | added 7/1988; 1/1994 | | NAKINA |
| 8733 | SPQ | Union Pacific R.R. Co. | 7/2000-7/2005 | | NAKINA |
| 8734 | SPQ | Southern Pacific Transportation Co. | added 7/88; 1/94 | | NRHS |
| 8735 | SPQ | Union Pacific R.R. Co. | Jul-00 | | NRHS |
| 8736 | SPQ | UNION PACIFIC RAILROAD [SOUTHERN PACIFIC TRANSPORTATION CO.] | | | PWRC |
| 8737 | SPQ | Southern Pacific Railroad (Union Pacific Railroad) | | | RSRV |
| 8738 | SPQA | SPIRIT LOGISTICS INC | | | SCAC4 |
| 8739 | SPQB | SUTTON, PERCY TRUCKING INC | | | SCAC4 |
| 8740 | SPQD | STAMPEDE LOGISTICS GROUP | | | SCAC4 |
| 8741 | SPQK | S & P TRUCKING INC | | | SCAC4 |
| 8742 | SPQL | SPECIAL TEAMS INTERNATIONAL INC | | | SCAC4 |
| 8743 | SPQN | S & T TRANSPORT INC | | | SCAC4 |
| 8744 | SPQO | SUPER QUALITY OIL CO INC | | | SCAC4 |
| 8745 | SPQP | S S P TRANSPORT | | | SCAC4 |
| 8746 | SPQS | SPS | | | SCAC4 |
| 8747 | SPQT | SOUTH POINT EQUINE TRANSPORT INC | | | SCAC4 |
| 8748 | SPQV | SPECIALTY MOVING SYSTEMS INC | | | SCAC4 |
| 8749 | SPQW | SAPPHIRE MARINE CO LTD | | | SCAC4 |
| 8750 | SPQY | SAPA CANADA INC | | | SCAC4 |
| 8751 | SPR | PAL Aerospace Ltd. | Callsign: Speedair, | CDN | AVCODES |
| 8752 | SPR | Eastern Flying Service Ltd. | Callsign: Speedair, | CDN | AVCODES |
| 8753 | SPR | Provincial Airlines | | | ICAO1 |
| 8754 | SPR | SPRECKELS SUGAR | | | PWRC |
| 8755 | SPR | Sao Paulo Railway | | BR | TRAFFIC |
| 8756 | SPRA | SPECIALIZED RAIL SERVICE INC | | | SCAC4 |
| 8757 | SPRE | SPRING RIVER EXPRESS, | | | SCAC1 |
| 8758 | SPRE | SOPREMA | | | SCAC4 |
| 8759 | SPRG | SPRINGLAKE I E N E | | | SCAC4 |
| 8760 | SPRK | SPENCER, ROGER TRUCKING | | | SCAC4 |
| 8761 | SPRL | SUPERIOR LTD | | | SCAC4 |
| 8762 | SPRM | SUPER MOON | | | SCAC4 |
| 8763 | SPRN | SPRINT FORWARDERS INC | | | SCAC4 |
| 8764 | SPRR | SOUTHERN PACIFIC RAILROAD | | | SCAC1 |
| 8765 | SPRR | S P R DE R | | | SCAC4 |
| 8766 | SPRS | SPIRIT OF DAYTONA RACING LLC | | | SCAC4 |
| 8767 | SPRT | Springfield Terminal Railway Company | Real: ST | USA | TRAFFIC |
| 8768 | SPRU | SUPREME BOX CO.,LTD | | USA | BIC |
| 8769 | SPRU | ALDO SPINELLI TRASPORTI CONTAINERS | | | SCAC3 |
| 8770 | SPRU | SUPER RECK GLOBAL PLT LTD | | | SCAC4 |
| 8771 | SPRX | Spur Distributing Co., Inc. | 7/1935 | | NAKINA |
| 8772 | SPRX | Seaport Central R.R., Inc. | 7/2000-7/2005 (not listed) | | NAKINA |
| 8773 | SPRX | Seaport Central R.R., Inc. | Jul-00 | | NRHS |
| 8774 | SPRX | *SOUTHERN APPALACHIAN RAILWAY MUSEUM | | | PWRC |
| 8775 | SPRX | +SEAPORT CENTRAL RAILROAD, INC. | | | PWRC |
| 8776 | SPRX | SEAPORT CENTRAL RAILROAD | | | PWRC |
| 8777 | SPRX | Seaport Central Railroad | | | RSRV |
| 8778 | SPS | SPASA (Servicios Politecnicos Aereos, S.A.) | Callsign: Salduero, | E | AVCODES |
| 8779 | SPS | SPASA | | | ICAO1 |
| 8780 | SPS | Spokane, Portland & Seattle Ry. Co. | 1/1941-10/1966 | | NAKINA |
| 8781 | SPS | Spokane, Portland & Seattle Ry. (Burlington Northern) | 4/1970 | | NAKINA |
| 8782 | SPS | Burlington Northern Inc. | 1/1975-1/1980; eliminated 7/1981 | | NAKINA |
| 8783 | SPS | Burlington Northern R.R. Co. | added 7/1981; 1/1994 | | NAKINA |
| 8784 | SPS | The Burlington Northern Santa Fe Ry. Co. | 7/2000; eliminated 4/2005 | | NAKINA |
| 8785 | SPS | BNSF Ry. Co. | added 4/2005; 7/2005 | | NAKINA |
| 8786 | SPS | Spokane, Portland & Seattle Ry. Co. | 1/52-10/66 | | NRHS |
| 8787 | SPS | Spokane, Portland & Seattle Ry. (Burlington Northern) | Apr-70 | | NRHS |
| 8788 | SPS | Burlington Northern Inc. | 1/75-1/80; eliminated 7/81 | | NRHS |
| 8789 | SPS | Burlington Northern R.R. Co. | added 7/81; 1/94 | | NRHS |
| 8790 | SPS | The Burlington Northern Santa Fe Ry. Co. | Jul-00 | | NRHS |
| 8791 | SPS | BNSF RWY. [BURLINGTON NORTHERN & SANTA FE; SPOKANE PORTLAND & SEATTLE RY.] | | | PWRC |
| 8792 | SPS | BNSF [BURLINGTON NORTHERN RAILROAD CO] [SPOKANE, PORTLAND & SEATTLE RY] | | | PWRC |
| 8793 | SPS | Spokane, Portland and Seattle Railway (BNSF Railway) | | | RSRV |
| 8794 | SPS | Spokane Portland & Seattle | | USA | TRAFFIC |
| 8795 | SPS | Spitzke Spoorbouw | | NL | VKM |
| 8796 | SPSA | SANDPIPER SHIPPING LLC | | | SCAC4 |
| 8797 | SPSAB | ScanPole Sverige AB | | SE | VKM |
| 8798 | SPSB | SANDY POINT STABLES INC | | | SCAC4 |
| 8799 | SPSC | SPLIT SECOND COURIER INC | | | SCAC4 |
| 8800 | SPSD | SHIPPERS DIRECT INC | | | SCAC4 |
