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Class II Railroads of North America
As of 2004, a Class II railroad in the United States has an operating revenue greater than $20.5 million but less than $277.7 million.

Current Class II railroads (More links coming soon)

Alaska Railroad (ARR)
Buffalo and Pittsburgh Railroad (BPRR)
Central Oregon and Pacific Railroad (CORP)
Florida East Coast Railway (FEC)
Great Lakes Central Railroad (GLC)
Indiana Rail Road (INRD)
Iowa Interstate Railroad (IAIS)
Long Island Rail Road (LI)
Montana Rail Link (MRL)
New York, Susquehanna and Western Railway (NYSW)
Paducah and Louisville Railway (PAL)
Providence and Worcester Railroad (PW)
Pan Am Railways (ST)
Rapid City, Pierre and Eastern Railroad
Reading Blue Mountain and Northern Railroad (RBMN), commonly known as simply "Reading and Northern"
Wheeling and Lake Erie Railway (WE)
Wisconsin and Southern Railroad (WSOR)

The Association of American Railroads defines a "regional railroad" to have at least 350 miles (560 km) of line or at least $40 million operating revenue in 2006. This includes some companies that are not Class II carriers.

Notable Former Class II Railroads

Aberdeen and Rockfish Railroad (reporting mark AR)
Alabama Great Southern Railroad (AGS), owned by Norfolk Southern Railway
New York, Ontario & Western (NYOW)
Lehigh & Hudson River Railway (LHR)
Lehigh & New England (LNE)
Bessemer and Lake Erie Railroad (BLE), owned by Canadian National Railway
Baltimore and Ohio Chicago Terminal Railroad (reporting mark BOCT)
Central of Georgia Railroad (CG), owned by Norfolk Southern Railway
Chicago Central and Pacific Railroad (reporting mark CC)
Chicago, Missouri and Western Railway (reporting mark CMNW)
Carolina and Northwestern Railway (reporting mark CRN)
Dakota, Minnesota and Eastern Railroad (DME), owned by Canadian Pacific Railway
Duluth, Missabe and Iron Range Railway (DMIR), owned by Canadian National Railway
Elgin, Joliet and Eastern Railway (EJE), owned by Canadian National Railway
Fox Valley and Western Ltd. (FVW), owned by Canadian National Railway
Gateway Western Railway (GWWR), owned by Kansas City Southern Railway
Georgia Southern and Florida Railway (GSF), owned by Norfolk Southern Railway
I&M Rail Link (IMRL)
Iowa, Chicago and Eastern Railroad (ICE), owned by Canadian Pacific Railway
Magma Arizona Railroad (reporting mark MAA)
Monongahela Railway (reporting mark MGA)
Montreal, Maine and Atlantic Railway (MMA)
Minneapolis, Northfield and Southern Railway (reporting mark MNS)
Oklahoma, Kansas and Texas Railroad (reporting mark OKKT)
Sault Ste. Marie Bridge Company (SSAM), owned by Canadian National Railway
Spokane International Railroad (reporting mark SI)
Texas Mexican Railway (TM), owned by Kansas City Southern Railway
Wisconsin Central Ltd. (WC), owned by Canadian National Railway

See also:

Association of American Railroads

Regional Railroads

Railroad Classifications

Shortline Railroads

Class I Railroads

Two FEC ES44C4 locomotives lead a southbound train through Boynton Beach, Florida.

By BBT609 (Own work) [CC BY-SA 4.0 (http://creativecommons.org/licenses/by-sa/4.0)], via Wikimedia Commons

Two FEC ES44C4 locomotives lead a southbound train through Boynton Beach, Florida.