Florida Progress Corporation, Progress Capital Holdings, Inc., Electric Fuels Corporation and Progress Rail Services Corporation: Acquisition and Operation Exemption; Sidney & Lowe Railroad, Inc.

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The Commission, pursuant to 49 U.S.C. 10505, exempts from the prior approval requirements of 49 U.S.C. 11343-45 the acquisition and operation of Sidney & Lowe Railroad, Inc. (S&LR), by Florida Progress Corporation, Progress Capital Holdings, Inc., Electric Fuels Corporation and Progress Rail Services Corporation, subject to standard labor protective conditions. S&LR is a class III short line rail carrier that operates over approximately 11 miles of mainline track from Brownson, NE, to Huntsman, NE.