Sims Terence B. H.
Sin Rafael Valero
Smart Russell S.
Smith Elbert Rudolph
Smith Irving E.
Smith Marion D.
So.Re.Ma. Operatrici Ferroviarie Snc di Cesare Rossanigo & C.
Societe Anonyme styled: Framafer
Societe des Anciens Establissements Lucien Geismer
Spencer Maurice
Starfer Studio Attrezzature Rinnovamento Ferroviario S.R.L.
Stewart John K.
Stoner Michael K.
Straub William
Stubbs John L.
Suma Atsushi
Superior Robotic Transporters, Inc.
Svendsen Jan A.
Swingmaster Corporation