| 1 | SPS | SPASA (Servicios Politecnicos Aereos, S.A.) | Callsign: Salduero, | E | AVCODES |
| 2 | SPS | SPASA | | | ICAO1 |
| 3 | SPS | Spokane, Portland & Seattle Ry. Co. | 1/1941-10/1966 | | NAKINA |
| 4 | SPS | Spokane, Portland & Seattle Ry. (Burlington Northern) | 4/1970 | | NAKINA |
| 5 | SPS | Burlington Northern Inc. | 1/1975-1/1980; eliminated 7/1981 | | NAKINA |
| 6 | SPS | Burlington Northern R.R. Co. | added 7/1981; 1/1994 | | NAKINA |
| 7 | SPS | The Burlington Northern Santa Fe Ry. Co. | 7/2000; eliminated 4/2005 | | NAKINA |
| 8 | SPS | BNSF Ry. Co. | added 4/2005; 7/2005 | | NAKINA |
| 9 | SPS | Spokane, Portland & Seattle Ry. Co. | 1/52-10/66 | | NRHS |
| 10 | SPS | Spokane, Portland & Seattle Ry. (Burlington Northern) | Apr-70 | | NRHS |
| 11 | SPS | Burlington Northern Inc. | 1/75-1/80; eliminated 7/81 | | NRHS |
| 12 | SPS | Burlington Northern R.R. Co. | added 7/81; 1/94 | | NRHS |
| 13 | SPS | The Burlington Northern Santa Fe Ry. Co. | Jul-00 | | NRHS |
| 14 | SPS | BNSF RWY. [BURLINGTON NORTHERN & SANTA FE; SPOKANE PORTLAND & SEATTLE RY.] | | | PWRC |
| 15 | SPS | BNSF [BURLINGTON NORTHERN RAILROAD CO] [SPOKANE, PORTLAND & SEATTLE RY] | | | PWRC |
| 16 | SPS | Spokane, Portland and Seattle Railway (BNSF Railway) | | | RSRV |
| 17 | SPS | Spokane Portland & Seattle | | USA | TRAFFIC |
| 18 | SPS | Spitzke Spoorbouw | | NL | VKM |
| 19 | SPSA | SANDPIPER SHIPPING LLC | | | SCAC4 |
| 20 | SPSAB | ScanPole Sverige AB | | SE | VKM |
| 21 | SPSB | SANDY POINT STABLES INC | | | SCAC4 |
| 22 | SPSC | SPLIT SECOND COURIER INC | | | SCAC4 |
| 23 | SPSD | SHIPPERS DIRECT INC | | | SCAC4 |
| 24 | SPSE | S S T INC | | | SCAC4 |
| 25 | SPSF | SPECTRUM SURFACES | | | SCAC4 |
| 26 | SPSG | SIMPSON GROUP INC, THE | | | SCAC4 |
| 27 | SPSL | SPLIT SHIP MANAGEMENT LTD | | | SCAC4 |
| 28 | SPSM | STAR POLARIS - SPECIAL MARITIME ENT | | | SCAC4 |
| 29 | SPSN | SUPER SERVICE TRANSPORT INC | | | SCAC4 |
| 30 | SPSP | SEA PIONEER SHIPPING CORPORATION | | | SCAC4 |
| 31 | SPSQ | SHARP ENTERPRISES CORP | | | SCAC4 |
| 32 | SPSR | San Pedro R.R. Operating Co. LLC d/b/a San Pedro & Southwestern R.R. Co. | added 1/2004; 7/2005 | | NAKINA |
| 33 | SPSR | SAN PEDRO RAILROAD OPERATING CO. d/b/a SAN PEDRO & SOUTHWESTERN RAILROAD CO. | | | PWRC |
| 34 | SPSR | SAN PEDRO RAILROAD OPERATING CO LLC | | | SCAC4 |
| 35 | SPSU | SHANDONG PORT SHIPPING GROUP Co. ,LTD. | | PRC | BIC |
| 36 | SPSU | CONTAINER COMPLETE LIMITED T/A SPAC | | | SCAC4 |
| 37 | SPSW | SPLIT SECOND DELIVERY SERVICE | | | SCAC4 |
| 38 | SPSX | Stickney & Poor Spice Co. | 1/1946 (not listed); 4/1947-7/1954; eliminated 1/1955 | | NAKINA |
| 39 | SPSX | Steel Processing Services, Inc. | added 1/1990; eliminated 10/1993 | | NAKINA |
| 40 | SPSX | Progress Rail Services Corp. | added 10/1993; 1/1994-7/2005 | | NAKINA |
| 41 | SPSX | Stickney & Poor Spice Co. | Jan-52 | | NRHS |
| 42 | SPSX | Steel Processing Services, Inc. | added 1/90; eliminated 10/93 | | NRHS |
| 43 | SPSX | Progress Rail Services Corp. | added 10/93; 1/94-7/2000 | | NRHS |
| 44 | SPSX | *STICKNEY & POOR SPICE CO. | | | PWRC |
| 45 | SPSX | +PROGRESS RAIL SERVICES CORPORATION {STEEL PROCESSING SERVICES, INC.] | | | PWRC |
| 46 | SPSX | Progress Rail Services Corporation | | | RSRV |
| 47 | SPSZ | SIMPSON & SON | | | PWRC |
