| 1 | SPL | Servicios Corporativos Aereos de la Laguna, S.A. de C.V. | Callsign: Corporativos Laguna, | MEX | AVCODES |
| 2 | SPL | Airspur Helicopters, Inc. | Callsign: Spurline, | USA | AVCODES |
| 3 | SPL | Servicios Corporativos Aereos De La Laguna | | | ICAO1 |
| 4 | SPL | SPL Powerlines Sverige AB | | SE | VKM |
| 5 | SPLA | SPL-Powerlines GmbH & Co KG | | AT | VKM |
| 6 | SPLASL | San Pedro, Los Angeles & Salt Lake Railroad | | USA | TRAFFIC |
| 7 | SPLC | SPECIAL INTEREST CARS | | | SCAC4 |
| 8 | SPLD | SUGARPLUM DESSERTS LTD | | | SCAC4 |
| 9 | SPLE | S P L FREIGHT | | | SCAC4 |
| 10 | SPLF | SPECIAL FUEL SERVICES INC | | | SCAC4 |
| 11 | SPLG | SPAULDING TRANSFER LINE, INC | | | SCAC4 |
| 12 | SPLG | SPL Powerlines Germany GmbH | | DE | VKM |
| 13 | SPLH | SUPPLY CHAIN SHIPPING LLC | | | SCAC4 |
| 14 | SPLI | SEMPER TRUCK LINES, INC | | | SCAC1 |
| 15 | SPLI | SEMPER TRUCK LINES INC | | | SCAC4 |
| 16 | SPLK | SPLASH TRANSPORT INC | | | SCAC4 |
| 17 | SPLM | SPECIALTY ALUMINUM PRODUCTS | | | SCAC4 |
| 18 | SPLN | SPECIALTY TRANSPORT AND LOGISTICS I | | | SCAC4 |
| 19 | SPLO | SEAPORT LOGISTICS INC | | | SCAC4 |
| 20 | SPLP | SUBURBAN PROPANE L P | | | SCAC4 |
| 21 | SPLR | SPECIALTY CARTAGE, INC | | | SCAC1 |
| 22 | SPLS | SPECIALIZED SERVICES INC | | | SCAC4 |
| 23 | SPLU | SEACO SRL | | BDS | BIC |
| 24 | SPLU | COMPANIA TRASATLANTICA ESPANOLA (SPANISH LINE) | | | PWRC |
| 25 | SPLU | Compania Trasatlantica Espanola | | | RSRV |
| 26 | SPLU | SPANISH LINES | | | SCAC1 |
| 27 | SPLU | SEA CONTAINERS SPC LTD | | | SCAC4 |
| 28 | SPLW | SUPERIOR PLUS INC | | | SCAC4 |
| 29 | SPLX | Southern Pine Lumber Co. | 1/1943-1/1945 | | NAKINA |
| 30 | SPLX | SOUTHERN PINE LUMBER CO. | | | PWRC |
| 31 | SPLZ | *SOUTHERN PLASTICS | | | PWRC |
| 32 | SPLZ | *UNION PACIFIC [SOUTHERN PACIFIC TRANSP CO] | | | PWRC |
| 33 | SPLZ | UNION PACIFIC RAILROAD COMPANY | | | PWRC |
| 34 | SPLZ | Southern Pacific Railroad (Union Pacific Railroad) | | | RSRV |
| 35 | SPLZ | UNION PACIFIC RAILROAD COMPANY | | | SCAC4 |
