| Company | ELMIRA TRANSFER RAILWAY COMPANY |
| Business Number | 1046969 |
| Company | BEST ADVERTISING CORPORATION |
| Business Number | 17613 |
| Company | LEVALLEY MCLEOD, INC. |
| Business Number | 10889 |
| Company | CHEMUNG VALLEY TRACTION COMPANY |
| Business Number | 27020 |
| Company | TIOGA AND ERIE RAIL WAY COMPANY |
| Business Number | 23431 |