Italy : Private railways & industry : S : Siderpotenza steel works

Italy : Private railways & industry : S : SIFT: Societá Italiana Ferrovie e Tranvie

Italy : Private railways & industry : S : Sistemi Territoriali Spa - Padova

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Italy : Private railways & industry : S : SFV: Ferrovia Roma-Fiuggi-Alatri-Frosinone
Italy : Private railways & industry : S : SNFT: Societá Nazionale Ferrovie e Tramvie