Wheeling & Lake Erie was founded in 1990, and uses the name of the former W&LE that operated from 1880 until 1949. Most of the locomotives and rolling stock use stylized speed lettering and the color scheme of the D&RGW. It is headquartered in Brewster, Ohio, operating as a Class II regional railroad, interchanging with CSX and NS in the Northern Ohio and Western Pennsylvania region.

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