A roster of the S-40-7 class stock cars is provided as follows:

	SP 71120-71819		blt. at Los Angeles
	SP 71820-72119		blt. at Sacremento

These 36'-0" stock cars were all built to the same basic design by SP Equipment Co. in 1921 and featured 2449 ft3 capacity.

For more detailed information, consult Tony Thompson's book Southern Pacific Freight Cars Vol. I: Gondolas and Stock Cars.

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