| Railroad | Records | Links |
|---|
| Totals | 26,537 | 990 |
|---|
| La Crosse and Milwaukee Railroad | 32 | |
| La Salle and Bureau County Railroad | 2 | |
| Lackawanna and Bloomsburg Railroad | 27 | 3 |
| Lackawanna and Pittsburgh Railroad | 5 | |
| Lackawanna and Western Railroad | 2 | 1 |
| Lafayette and Indianapolis Railroad | 37 | |
| Lafayette Railway | 12 | |
| Lake Champlain and Moriah Railroad | 12 | |
| Lake Charles and Leesvllle Railway | 3 | |
| Lake Erie and Detroit River Railway | 14 | |
| Lake Erie and Louisville Railroad | 15 | 1 |
| Lake Erie and Western Railroad | 44 | 1 |
| Lake Erie, Alliance and Wheeling Railroad | 9 | |
| Lake Erie, Wabash and St Louis Railroad | 17 | 2 |
| Lake Shore and Michigan Southern Railway | 154 | 7 |
| Lake Side and Marblehead Railroad | 10 | |
| Lake Superior and Ishpeming Railway | 8 | |
| Lake Superior and Southeast Railroad | 11 | 1 |
| Lake Superior Terminal and Transfer Railway | 4 | |
| Lake Tahoe Railway and Transportation Company | 4 | |
| Lake Terminal Railroad | 9 | |
| Lancaster and Chester Railway | 10 | |
| Lancaster, Oxford and Southern Railroad | 6 | |
| Laurel and Tullahoma Western Railway | 5 | |
| Laurens Railroad | 19 | |
| Lawrenceville Branch Railroad | 3 | |
| Leavenworth and Topeka Railway | 5 | |
| Leavenworth Terminal Railway and Bridge Company | 5 | |
| Leavenworth, Kansas and Western Railway | 8 | 2 |
| Leavenworth, Lawrence and Galveston Railroad | 7 | |
| Lebanon Springs Railroad | 17 | 1 |
| Lebanon Valley Railroad | 23 | |
| Leetonia Railway | 8 | |
| Lehigh and Hudson River Railway | 18 | |
| Lehigh and Mahanoy Railroad | 13 | 1 |
| Lehigh and New England Railroad | 6 | |
| Lehigh and Oxford Railway | 2 | |
| Lehigh and Susquehanna Railroad | 4 | |
| Lehigh Valley Railroad | 114 | 4 |
| Lewisburg and Buffalo Valley Railway | 7 | |
| Lewiston and Topsham Railroad | 8 | |
| Lewys Island Railroad | 8 | |
| Lexington and Big Sandy Railroad | 21 | |
| Lexington and Eastern Railway | 9 | |
| Lexington and Frankfort Railroad | 19 | |
| Lexington and Southern Kentucky Railroad | 12 | |
| Lexington and Utica Railroad | 20 | |
| Licking River Railroad | 2 | |
| Ligonier Valley Railroad | 10 | 3 |
| Lime Rock Railroad | 4 | |
| Linville River Railway | 5 | |
| Little Falls and Dolgeville Railroad | 5 | |
| Little Kanawha Railroad | 8 | |
| Little Miami Railroad | 51 | 1 |
| Little Miami, Columbus and Xenia Railroad | 12 | |
| Little Rock and Fort Smith Railroad | 8 | 1 |
| Little Rock and Hot Springs Western Railroad | 8 | |
| Little Rock and Memphis Railroad | 6 | |
| Little Rock and Napoleon Railroad | 9 | |
| Little Saw Mill Run Railroad | 9 | |
| Little Schuylkill Navigation Railroad Company | 25 | 1 |
| Live Oak and Gulf Railway | 6 | |
| Livonia and Lake Conesus Railroad | 4 | |
| Logansport and Northern Indiana Railroad | 11 | |
| Long Bell Railway | 10 | |
| Long Island Railroad | 87 | 4 |
| Los Angeles and Redondo Railway | 9 | |
| Louisiana and Arkansas Railroad | 16 | |
| Louisiana and Northwest Railroad | 5 | |
| Louisiana Southern Railway | 5 | |
| Louisville and Atlantic Railroad | 6 | |
| Louisville and Frankfort Railroad | 16 | |
| Louisville and Nashville Railroad | 177 | 7 |
| Louisville and Wadley Railroad | 10 | |
| Louisville, Cincinnati and Lexington Railroad | 13 | |
| Louisville, Evansville and St Louis Railroad | 23 | 2 |
| Louisville, Henderson and St Louis Railway | 11 | |
| Louisville, New Albany and Chicago Railroad | 70 | 1 |
| Louisville, New Albany and Corydon Railroad | 5 | |
| Louisville, New Orleans and Texas Railroad | 29 | |
| Lowell and Lawrence Railroad | 14 | |
| Lykens Valley Railroad | 10 | |
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