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ACF Industries, Incorporated
Alaska Railroad Corporation
Ambac Assurance Corporation
AmSouth Leasing Corporation
The Andersons, Inc.
ATEL Financial Corporation
Babcock & Brown, Inc.
Banco Bradesco S.A.
Banc of America Leasing & Capital, LLC
BNY Capital Funding LLC
Bombardier Corporation
BP Amoco Chemicals Company
BTM Capital Corporation
Burlington Northern and Santa Fe Railway Company
The CIT Group
Citigroup
CMA Capital Management, Inc.
Comerica Leasing Corporation
Connell Finance Company, Inc.
CSG Investments, Inc.
CSX Transportation Corporation
Cypress Leasing Corporation
Dakota, Minnesota & Eastern Railroad
The David J. Joseph Company
Debis Financial Services, Inc.
Deutsche Financial Corporation
The Dow Chemical Company
DVB Bank AG
FCM Rail Ltd.
Fifth Third Leasing Company
First Union Rail Corporation
GATX Corporation
General Electric Capital Corporation
GMAC
Goldman Sachs
Great Lakes Carbon Corporation
Helm Financial Corporation
HSH Nordbank AG
J.P. Morgan Capital Corporation
KBC Bank N.V.
Key Equipment Finance
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LaSalle National Bank
LaSalle National Leasing Corporation
Lehman Brothers
Lloyds TSB Leasing
MBIA Insurance Corporation
Merril Lynch Capital Services
Metropoliton Life Insurance Company
Mitsui & Company
Mitsui Rail Capital, LLC
Morgan Stanley
M&T Bank
Nissho Iwai American Corporation
Norlease, Inc.
Olin Corporation
Pacific Century Leasing, Inc.
Parsons Brinckerhoff
Patriot Capital Markets, LLC
Philip Morris Capital Corporation
Pitney Bowes Capital Corporation
PLM Transportation Equipment Corp.
PNC Leasing Corp.
Royal Bank of Scotland
RVI Group
Salomon Smith Barney
SC Capital Corporation
SMBC Leasing and Finance, Inc.
Sojitz Corporation
Sovereign Bank
Standard and Poors Valuation Services
State Street Global Markets
SunTrust Leasing
Texas Utilities Electric Company
Textron Financial Corporation
Trinity Industries Leasing Company
Union Bank of Switzerland
Union Pacific Railroad Company
Union Tank Car Company
UPS Capital Corporation
Vulcan Materials Company
Wachovia Securities
Wells Fargo Credit, Inc.
Wells Fargo Equipment Finance, Inc.
Western Railroad Equipment Company
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