| Seattle-Issaquah Electric Railway, Kennydale, WA |
904 |
| Seeboomook Lake & Saint John Railroad No. 2, ME |
X108 |
| Sequim Bay Logging Co. No. 890, Blyn, WA |
890 |
| Seward Peninsula Railroad No. 212, Nome, AK |
212 |
| Seward Peninsula Railroad No. 315, Nome, AK |
315 |
| Seward Peninsula Railroad No. 399, Nome, AK |
399 |
| Seward Peninsula Railroad No. 5, Nome, AK |
670 |
| Seward Peninsula Railroad No. 6, Nome, AK |
672 |
| Seward Peninsula Railroad No. 7, Nome, AK |
682 |
| Sewell Lumber Co. No. 3, Sewell, WV |
1121 |
| Sewell Lumber Co. No. 4,, Sewell, WV |
1245 |
| Sewell Lumber Co. No. 928, Sewell, WV |
928 |
| Sewell Lumber Co. No. 952, Sewell, WV |
952 |
| Sewell Valley Railway No. 2, Dyer, WV |
1049 |
| Seymour Locomotive & Equipment Co. (D), New Orleans, LA |
X382 |
| Seymour Locomotive & Equipment Co. (D), New Orleans, LA |
X383 |
| Shaffer, Michael, South Vandalia, NY |
X11 |
| Shank, Issac L. - & Co., Cornplanter, PA |
X1 |
| Shantytown, Greymouth, NZ |
1203 |
| Sharpnack Lumber Co. No. 3, Verner, WV |
X185 |
| Shawnigan Lake Lumber Co. Ltd. No. 1 (1st) BETSY, Shawnigan Lake, BC |
335 |
| Shawnigan Lake Lumber Co. Ltd. No. 1 (1st), Shawnigan Lake, BC |
335 |
| Shawnigan Lake Lumber Co. Ltd. No. 1 (2nd), Shawnigan Lake, BC |
1642 |
| Shawnigan Lake Lumber Co. Ltd. No. 2 (2nd), Shawnigan Lake, BC |
1485 |
| Shawnigan Lake Lumber Co. Ltd. No. 2, Shawnigan Lake, BC |
1057 |
| Sheridan Lumber Co., Sheridan, OR |
248 |
| Sheridan Lumber Co., Sheridan, OR |
X391 |
| Shock & Fletcher (D), Birmingham, AL |
X281 |
| Shoffner Lumber Co., Shelbyville, TN |
X361 |
| Shreve, R. W. - Coal Co. No. 1, Doran, VA |
X166 |
| Sierra Lumber Co. No. 260, Red Bluff, CA |
260 |
| Sierra Railway of California No. 21, Jamestown, CA |
746 |
| Sierra Railway of California No. 22, Jamestown, CA |
812 |
| Sigel & Co. (D), Unknown to Ohio |
1654 |
| Sigurson & Bartholomew Logging Co. No. 3, Location Unknown |
X462 |
| Silver Falls Logging Co., Mineral, WA |
1081 |
| Silver Falls Timber Co., Silverton, OR |
1333 |
| Silver Lake Railway & Lumber Co. No. 1, Silver Lake, WA |
183 |
| Silver Lake Railway & Lumber Co. No. 2, Silver Lake, WA |
642 |
| Silverdale Saw Mills Ltd. No. 1, Silverdale, BC |
1135 |
| Simcoe Land Co., Bald Rock, KY |
177 |
| Simpson & Harper Co. No. 103, Samson, AL |
415 |
| Simpson Logging Co. No. 1, Shelton, WA |
239 |
| Simpson Logging Co. No. 2, Shelton, WA |
189 |
| Simpson Logging Co. No. 3 IRENE, Shelton, WA |
200 |
| Simpson Logging Co. No. 4 (2nd), Shelton, WA |
1279 |
| Simpson Logging Co. No. 4, Shelton, WA |
1589 |
| Simpson Logging Co. No. 7 (1st), Shelton, WA |
1371 |
| Simpson Mill Co., Elma, WA |
1365 |
| Skagit Logging Co., Sedro Woolley, WA |
636 |
