| # | Name | State, City | Country | Description | |
|---|---|---|---|---|---|
| 1 | Union Tank Car Company | IL, Chicago | USA | Leasing, sale and repair of tank cars and covered hopper cars. | |
| 2 | Birmingham Rail & Locomotive Company, Inc. | AL, Birmingham | USA | New and relay rail, joint bars, gauge rods, tie plates, track bolts, track spikes, complete turnouts and components; crane rail and accessories; reconditioned locomotives and locomotive parts; locomotive maintenance and 24 hour repair. |