| 1 | FOA | Filipinas Orient Airways, Inc. | Callsign: Fil Orient, | RP | AVCODES |
| 2 | FOA | Fortune Air (Pty) Ltd | Callsign: Fortune Air, | ZA | AVCODES |
| 3 | FOAC | FINA OIL & CHEMICAL COMPANY | | | SCAC3 |
| 4 | FOAF | FOOD SWING INC | | | SCAC4 |
| 5 | FOAI | FORT OIL CO INC | | | SCAC4 |
| 6 | FOAK | FLASH OIL COMPANY OF ARKANSAS CORP | | | SCAC4 |
| 7 | FOAM | FOAMEX L P | | | SCAC4 |
| 8 | FOAO | FOLDS, DAVID P JR | | | SCAC3 |
| 9 | FOAO | FOGHOLLOW EXPRESS | | | SCAC4 |
| 10 | FOAQ | FORT ATKINSON TRUCK LINE | | | SCAC3 |
| 11 | FOAQ | FOURNIER, MICHEL | | | SCAC4 |
| 12 | FOAR | FORAN, ARTHUR MOVER | | | SCAC3 |
| 13 | FOAR | FOUR CHIMNEYS FARM WINERY | | | SCAC4 |
| 14 | FOAW | FLORA INC | | | SCAC4 |
