The V&S Railway (reporting mark VSR) is a shortline railroad that operates two disconnected lines in the U.S. state of Kansas.
 It is affiliated with A&K Railroad Materials, a scrap dealer whose primary business is buying marginal rail lines with the intent of abandoning them and selling the material as scrap for immediate cash.
 The company acquired its first line, a former Atchison, Topeka and Santa Fe Railway line between Medicine Lodge and a BNSF Railway junction at Attica, from the Central Kansas Railway in 2000.
 In 2006 it expanded its operations by acquiring from the Hutchinson and Northern Railway (reporting mark HN) a short segment of former interurban in eastern Hutchinson, where it interchanges with the BNSF Railway, Union Pacific Railroad, and Kansas and Oklahoma Railroad.
 The V&S also operates a line in Colorado as the Towner Railway, which began serving a former Missouri Pacific Railroad line that had most recently been the Colorado, Kansas and Pacific Railway in 2005.
 Other railroads under common control with the V&S are the out-of-service Kern Valley Railroad in Colorado, the Gloster Southern Railroad in Louisiana and Mississippi, the Grenada Railway and Natchez Railway in Mississippi, a portion of the former Rock Island from St. Louis to Union, Missouri operated by the Missouri Central and the Southern Manitoba Railway in Manitoba.
The Winchester and Western Railroad (reporting mark WW) is a shortline railroad operating from Gore through Winchester, Virginia and West Virginia to Hagerstown, Maryland.
 It also operates several lines in southern New Jersey, connecting to Conrail Shared Assets Operations at Millville and Vineland.
The Morehead and South Fork Railroad (reporting mark MHSF) is a terminal switching railroad serving the port facilities of Morehead City, North Carolina and Radio Island with 9.5 mi of track.
 Created in 2005 as a successor to Carolina Rail Services, the railroad was initially a Gulf & Ohio subsidiary before a change of contract in 2010 transferred operational responsibility to the Carolina Coastal Railway.
The Nash County Railroad (reporting mark NCYR) was the operator of the Rocky Mount & Western railroad, connecting with CSX Transportation at Rocky Mount and running 14.7 mi to Nashville, North Carolina.
 This short line railroad was created in 1985 and was formerly a subsidiary of Gulf and Ohio Railways.
 The line is now operated by the Carolina Coastal Railway.
North Carolina ( ) is a state in the southeastern region of the United States.
 The state borders South Carolina and Georgia to the south, Tennessee to the west, Virginia to the north, and the Atlantic Ocean to the east.
 North Carolina is the 28th most extensive and the 9th most populous of the U.S. states.
 The state is divided into 100 counties.
 The capital is Raleigh.
 The most populous municipality is Charlotte, which is the third largest banking center in the United States after New York City and San Francisco.
SMS Rail Lines (reporting mark SLRS) is a shortline railroad based at Pureland Industrial Park in Bridgeport, New Jersey.
 The company handles all freight car delivery to businesses located within the industrial park.
 It also operates lines in Morrisville, Pennsylvania, and Guilderland, New York.
 (Guilderland-based operations operate as SMS Rail Lines of New York, LLC (reporting mark SNY) ).
 SMS maintains many locomotives built by the Baldwin Locomotive Works.
 SMS provides chemical off-loading equipment and transload facilities to enable businesses to receive rail freight traffic.
The Western Kentucky Railway (reporting mark WKRL) was a shortline railroad in Kentucky, that connected coal mines with CSX Transportation at Providence.
 The lines were part of the Illinois Central Gulf Railroad until March 1982, when Costain Coal, Inc. bought the trackage and set up the Tradewater Railway (reporting mark TWRY) to operate it.
 In January 1995, the Rail Management and Consulting Corporation acquired the property and transferred it to the new Western Kentucky Railway.
 Genesee & Wyoming Inc. acquired it from the Rail Management Corporation in 2005.
 In 2010, WKRL abandoned all of its remaining lines north of Providence, and the rails were removed shortly after.
 The only remaining tracks that were originally owned by WKRL are operated by Martin Marrieta Aggregates' Fredonia Valley Railroad from Princeton to Fredonia.
Carolina Coastal Railway (reporting mark CLNA) is a shortline railroad that operates several lines in North Carolina and one line in South Carolina.
The Wichita, Tillman and Jackson Railway (reporting mark WTJR) is a shortline railroad subsidiary of the Rio Grande Pacific Corporation that operates two disconnected lines in Oklahoma and Texas, mostly owned by the state of Oklahoma.
 The line for which it is named extends from Wichita Falls, Texas to Altus, Oklahoma, through Wichita, Tillman, and Jackson Counties.
 It was completed by the Wichita Falls and Northwestern Railway and Wichita Falls and Northwestern Railway of Texas in 1910, and became part of the Missouri, Kansas and Texas Railway (MKT) system in 1911.
 The line was cut back from Forgan, in the Oklahoma Panhandle, to Altus in 1973, and operations were transferred to the WTJR in January 1991.
 The other line, from Waurika to Walters, is a former Chicago, Rock Island and Pacific Railroad branch, leased to the Oklahoma, Kansas and Texas Railroad, an MKT subsidiary, after the Rock Island's abandonment in 1980, and transferred to the WTJR in 1991.
The Georgia Midland Railroad (reporting mark GMR) was a shortline railroad that operated several lines in Georgia that it acquired in 2004 from the initial operations of Ogeechee Railway.
 In 2009 the Georgia Midland was purchased by Pioneer RailCorp from Atlantic Western Transportation Company, the holding company for the Heart of Georgia Railroad.
 Pioneer renamed the railroad as the Georgia Southern Railway.
 Hauling an average of 5000 carloads per year of aggregate sand, stone, farm products and wood, the Georgia Midland Railroad connected with the Norfolk Southern Railway.

Question: Carolina Coastal Railway (reporting mark CLNA) is a shortline railroad that operates several lines in a state that has how many counties ?
Answer: 100 counties