| 8801 | SPSE | S S T INC | | | SCAC4 |
| 8802 | SPSF | SPECTRUM SURFACES | | | SCAC4 |
| 8803 | SPSG | SIMPSON GROUP INC, THE | | | SCAC4 |
| 8804 | SPSL | SPLIT SHIP MANAGEMENT LTD | | | SCAC4 |
| 8805 | SPSM | STAR POLARIS - SPECIAL MARITIME ENT | | | SCAC4 |
| 8806 | SPSN | SUPER SERVICE TRANSPORT INC | | | SCAC4 |
| 8807 | SPSP | SEA PIONEER SHIPPING CORPORATION | | | SCAC4 |
| 8808 | SPSQ | SHARP ENTERPRISES CORP | | | SCAC4 |
| 8809 | SPSR | San Pedro R.R. Operating Co. LLC d/b/a San Pedro & Southwestern R.R. Co. | added 1/2004; 7/2005 | | NAKINA |
| 8810 | SPSR | SAN PEDRO RAILROAD OPERATING CO. d/b/a SAN PEDRO & SOUTHWESTERN RAILROAD CO. | | | PWRC |
| 8811 | SPSR | SAN PEDRO RAILROAD OPERATING CO LLC | | | SCAC4 |
| 8812 | SPSU | SHANDONG PORT SHIPPING GROUP Co. ,LTD. | | PRC | BIC |
| 8813 | SPSU | CONTAINER COMPLETE LIMITED T/A SPAC | | | SCAC4 |
| 8814 | SPSW | SPLIT SECOND DELIVERY SERVICE | | | SCAC4 |
| 8815 | SPSX | Stickney & Poor Spice Co. | 1/1946 (not listed); 4/1947-7/1954; eliminated 1/1955 | | NAKINA |
| 8816 | SPSX | Steel Processing Services, Inc. | added 1/1990; eliminated 10/1993 | | NAKINA |
| 8817 | SPSX | Progress Rail Services Corp. | added 10/1993; 1/1994-7/2005 | | NAKINA |
| 8818 | SPSX | Stickney & Poor Spice Co. | Jan-52 | | NRHS |
| 8819 | SPSX | Steel Processing Services, Inc. | added 1/90; eliminated 10/93 | | NRHS |
| 8820 | SPSX | Progress Rail Services Corp. | added 10/93; 1/94-7/2000 | | NRHS |
| 8821 | SPSX | *STICKNEY & POOR SPICE CO. | | | PWRC |
| 8822 | SPSX | +PROGRESS RAIL SERVICES CORPORATION {STEEL PROCESSING SERVICES, INC.] | | | PWRC |
| 8823 | SPSX | Progress Rail Services Corporation | | | RSRV |
| 8824 | SPSZ | SIMPSON & SON | | | PWRC |
| 8825 | SPT | Bengis Aviation (Pty) Ltd d/b/a Sprint Airlines | Callsign: Sprint, | ZA | AVCODES |
| 8826 | SPT | Simeron Enterprises | Callsign: Sim-Enterprises, | AM | AVCODES |
| 8827 | SPT | Servicio Superior Ejecutivo S.A. de C.V. | Callsign: Servicios Sup, | MEX | AVCODES |
| 8828 | SPT | Speed Aviation | | | ICAO1 |
| 8829 | SPT | SOUTHERN PACIFIC TRANSPORT COMPANY | | | SCAC4 |
| 8830 | SPT | Strathclyde Partnership for Transport | City: Glasgow | GB | TRAFFIC |
| 8831 | SPTB | SPRINT TRANS BG INC | | | SCAC4 |
| 8832 | SPTC | SPIRIT CARRIERS INC | | | SCAC4 |
| 8833 | SPTE | Strathclyde Passenger Transport Executive | | GB | TRAFFIC |
| 8834 | SPTF | SPITFIRE HOLDINGS | | | SCAC4 |
| 8835 | SPTG | SOUTHCOAST PRIORITY TRUCKING A DIVI | | | SCAC4 |
| 8836 | SPTH | SAMAR PRODUCT TANKER CORPORATION | | | SCAC4 |
| 8837 | SPTI | SPAETH TRANSFER INC | | | SCAC4 |
| 8838 | SPTK | SOUTHERN PINES TRUCKING INC | | | SCAC4 |
| 8839 | SPTM | SANDY PINES TRUCKING INC | | | SCAC4 |
| 8840 | SPTN | SHARP TRUCKING INC | | | SCAC4 |
| 8841 | SPTT | SPIRIT TRANSPORTATION, INC | | | SCAC4 |
| 8842 | SPTU | SCHENK-PAPENDRECHT BV | | NL | BIC |
| 8843 | SPTU | SCHENK PAPENDRECHT DV | | | SCAC4 |
| 8844 | SPTW | SPECIAL DISTRIBUTION TENNESSEE LLC | | | SCAC4 |
| 8845 | SPTX | Sugar Products Co. | 8/1920 | | NAKINA |
| 8846 | SPTX | Transcisco Leasing Co. | added 4/1993; eliminated 7/1993; 1/1994 (not listed) | | NAKINA |
| 8847 | SPTX | Trinity Rail Management, Inc. | added 7/1997; 7/2000-7/2005 | | NAKINA |
| 8848 | SPTX | Transcisco Leasing Co. | added 4/93; eliminated 7/93; 1/94 | | NRHS |
| 8849 | SPTX | Trinity Rail Management, Inc. | added 7/97; 7/2000 | | NRHS |
| 8850 | SPTX | *SUGAR PRODUCTS CO. | | | PWRC |
| 8851 | SPTX | +TRINITY RAIL MANAGEMENT INC. [(MCHX) TRANSCISCO LEASING COMPANY] | | | PWRC |
| 8852 | SPTX | Trinity Rail Management | | | RSRV |
| 8853 | SPTX | TRINITY RAIL MANAGEMENT | | | SCAC4 |
| 8854 | SPTZ | UNION PACIFIC RAILROAD [SOUTHERN PACIFIC TRANSP CO] | | | PWRC |
| 8855 | SPTZ | Southern Pacific Railroad (Union Pacific Railroad) | | | RSRV |
| 8856 | SPTZ | UNION PACIFIC RAILROAD COMPANY | | | SCAC4 |
| 8857 | SPU | Southeast Airmotive Corp. | Callsign: Sputter, | USA | AVCODES |
| 8858 | SPU | Southeast Airmotive | | | ICAO1 |
| 8859 | SPU | Spiess-Urania Chemicals GmbH | | DE | VKM |
| 8860 | SPUB | SHELTER PUBLICATIONS | | | SCAC4 |
| 8861 | SPUD | St. Paul Union Depot Co. | 1/1975-7/2005 | | NAKINA |
| 8862 | SPUD | St. Paul Union Depot Co. | 1/75-7/2000 | | NRHS |
| 8863 | SPUD | ST. PAUL UNION DEPOT CO. | | | PWRC |
| 8864 | SPUD | St. Paul Union Depot | | | RSRV |
| 8865 | SPUD | ST PAUL UNION DEPOT | | | SCAC4 |
| 8866 | SPUD | St. Paul Union Depot Co. | | USA | TRAFFIC |
| 8867 | SPUF | SUPER S TRANSPORT | | | SCAC4 |
| 8868 | SPUG | SAMARITANS PURSE | | | SCAC4 |
| 8869 | SPUH | SUPERIOR HILL INC | | | SCAC4 |
| 8870 | SPUI | SCRIPT PRO USA INC | | | SCAC4 |
| 8871 | SPUL | SAMPAT TRUCK LINES LTD | | | SCAC4 |
| 8872 | SPUM | SPRUILL, MARK L | | | SCAC4 |
| 8873 | SPUO | SPOT TRUCKING INC | | | SCAC4 |
| 8874 | SPUR | SPUR LIVESTOCK LLC | | | SCAC4 |
| 8875 | SPUT | SUPER SPORT TRUCKING INC | | | SCAC4 |
| 8876 | SPUU | SPIRIT CONTAINER LINE PTE LTD | | SGP | BIC |
| 8877 | SPUW | SPECTRUM ASA | | | SCAC4 |
| 8878 | SPV | Servicios Privados de Aviacion, S.A. de C.V. | Callsign: Servicios Privados, | MEX | AVCODES |
| 8879 | SPV | Servicios Privados De Aviacion | | | ICAO1 |
| 8880 | SPVC | SPRING VALLEY CARTAGE | | | SCAC4 |
| 8881 | SPVH | SUPERVALU HOLDING INC | | | SCAC4 |
| 8882 | SPVI | SUPERIOR EVENTS GROUP INC | | | SCAC4 |
| 8883 | SPVJ | SUPER MOVERS | | | SCAC4 |
| 8884 | SPVK | STEPANOV TRUCKING LLC | | | SCAC4 |
| 8885 | SPVO | STARPOINT NAVIGATION LTD | | | SCAC4 |
| 8886 | SPVS | SARNIA PAVING STONE LTD | | | SCAC4 |
| 8887 | SPVU | SPECTAINER SINGAPORE PTE LTD. | | SGP | BIC |
| 8888 | SPVV | SPIVEY TRANSPORT | | | SCAC4 |
| 8889 | SPVW | SEA PRIORITY SA | | | SCAC4 |
| 8890 | SPVY | SEARLE PETROLEUM DIVISION OF RED GI | | | SCAC4 |
| 8891 | SPVZ | SPRING VALLEY CARTAGE | | | SCAC4 |
| 8892 | SPW | Speedwings SA | Callsign: Speedwing, | CH | AVCODES |
| 8893 | SPW | Speedwings | | | ICAO1 |
| 8894 | SPW | Société Propriétaire des Wagons (SPW) | | FR | VKM |
| 8895 | SPWC | SPC TRANSPORT CO | | | SCAC4 |
| 8896 | SPWF | STARPOWER INC | | | SCAC4 |
| 8897 | SPWG | SPEEDWAGON TRANSPORTATION LLC | | | SCAC4 |
| 8898 | SPWI | SPEEDWAY TRANSPORT LTD | | | SCAC4 |
| 8899 | SPWJ | SUPERIOR BOWEN ASPHALT COMPANY LLC | | | SCAC4 |
| 8900 | SPWL | SPIRIT WINDS TRANSPORT LLC | | | SCAC4 |
