| CHATTAHOOCHEE BAY RAILROAD, INC. (F17000004660) | D, S |
| CHATTAHOOCHEE INDUSTRIAL RAILROAD INC. (F17000004701) | Secr |
| COMMONWEALTH RAILWAY, INCORPORATED (F17000004671) | Dire |
| DALLAS, GARLAND & NORTHEASTERN RAILROAD, INC. (F20000004640) | Secr |
| G&W PROCUREMENT INC. (F23000001841) | Secr |
| HEART OF GEORGIA RAILROAD, INC. (F17000004670) | Dire |
| KWT RAILWAY, INC. (F17000004711) | Secr |
| RAIL LINK, INC. (F96000000071) | Secr |
| RAIL TRANSPORTATION SOLUTIONS INC. (F20000004601) | Secr |
| RAILAMERICA OPERATIONS SUPPORT GROUP, INC. (F98000000361) | Secr |
| THE PRESCOTT AND NORTHWESTERN RAILROAD COMPANY (F20000004610) | Secr |
| YORK RAILWAY COMPANY (F17000004661) | DS |
| YORKRAIL, LLC (M17000008850) | MGR |
| AN RAILWAY, L.L.C. (L02000020553) | Secr |
| ARKANSAS LOUISIANA & MISSISSIPPI RAILROAD COMPANY (F20000004612) | Secr |
| FORDYCE AND PRINCETON R.R. CO. (F20000004613) | D/S |
| POINT COMFORT & NORTHERN RAILWAY COMPANY (F17000004662) | Secr |
| RICEBORO SOUTHERN RAILWAY, LLC (M17000008833) | Secr |
| ROCKDALE, SANDOW & SOUTHERN RAILROAD COMPANY (F17000004672) | Secr |
| SAVANNAH PORT TERMINAL RAILROAD, INC. (F17000004693) | Secr |
| SOUTH CAROLINA CENTRAL RAILROAD COMPANY, LLC (M17000008912) | Secr |
| WIREGRASS CENTRAL RAILWAY, L.L.C. (M17000008843) | Secr |
| YORK RAIL LOGISTICS, INC. (F17000004652) | DS |
| COLUMBUS AND GREENVILLE RAILWAY COMPANY (F17000004654) | Dire |
| CONECUH VALLEY RAILWAY, L.L.C. (M17000008834) | Secr |
| LOUISIANA & DELTA RAILROAD, INC. (F17000004664) | Secr |
| LUXAPALILA VALLEY RAILROAD, INC. (F17000004655) | Secr |
| NORTH CAROLINA & VIRGINIA RAILROAD COMPANY, LLC (M17000008845) | Secr |
| RAILAMERICA TRANSPORTATION CORP. (F02000001924) | Secr |
| RAILROAD ENGINEERING SERVICES LLC (M15000003374) | Secr |
| THE BAY LINE RAILROAD, L.L.C., L.C. (M93000000014) | Secr |
| ALABAMA & GULF COAST RAILWAY LLC (M97000000546) | Dire |
| ARKANSAS MIDLAND RAILROAD COMPANY, INC. (F20000004616) | Secr |
| CHATTOOGA & CHICKAMAUGA RAILWAY CO. (F17000004667) | Dire |
| GEORGIA SOUTHWESTERN RAILROAD, INC. (F17000004656) | Dire |
| MARYLAND AND PENNSYLVANIA RAILROAD, LLC (M17000008846) | Mana |
| MARYLAND MIDLAND RAILWAY, INC. (F17000004746) | D/S |
| MID-MICHIGAN RAILROAD, INC. (F20000004607) | Secr |
| ATLAS RAILROAD SERVICES, LLC (L10000126919) | Mana |
| BAUXITE & NORTHERN RAILWAY COMPANY (F20000004639) | Secr |
| COLUMBUS & CHATTAHOOCHEE RAILROAD, INC. (F17000004669) | Secr |
| CORPUS CHRISTI TERMINAL RAILROAD, INC. (F17000004659) | Secr |
| EASTERN ALABAMA RAILWAY, LLC (M17000008838) | Secr |
| GOLDEN ISLES TERMINAL RAILROAD, INC. (F17000004658) | Secr |
| HILTON & ALBANY RAILROAD, INC. (F17000004668) | D, S |
| KIAMICHI RAILROAD COMPANY L.L.C. (M20000010088) | Secr |
| MERIDIAN & BIGBEE RAILROAD, L.L.C. (M17000008829) | Secr |
| MISSOURI & NORTHERN ARKANSAS RAILROAD COMPANY, INC. (F20000004608) | Secr |
| RAILROAD MAINTENANCE SERVICES LLC (M17000003639) | Mana |
| THREE NOTCH RAILWAY, L.L.C. (M17000008848) | Secr |
| WARREN & SALINE RIVER RAILROAD COMPANY (F20000004609) | Secr |
