We believe  that all the wide gauge passenger sets cataloged in the 1927 catalog were sold with Southern Pacific plates. It has been speculated that the Southern Pacific sets were sold from the San Francisco showroom only, but we've never been able to really document this. Except for the plates these cars are identical to regular production.

No. 184 Club Car in light green with Southern Pacific Plates. This car would have come with a 3242 (New Yorker Set)

No. 184 Club Car in 1927 red with Southern Pacific Plates. Close up below.

Above is the brown or tan variation, we have yet to see an engine in this color, but assume it would be the 3236.

No. 185 Parlor Car in light green with Southern Pacific Plates. This car would have come with a 3242 (New Yorker Set)

Above is the tan version of the 185 car. We don't believe there was a red 185 car with SP plates.

No. 186 Observation car in light green with Southern Pacific Plates.

No. 186 Observation car in red with Southern Pacific Plates. Close up below. There is no red 185 car with Southern Pacific plates as the red cars came in two car sets with the 3236 in red

A tan observation, see the observation platform below.

Another one of those can't explain it cars. This No. 186 is black  and came with what looked like some sort of 1134 prototype mockup. Which was cast iron and numbered 1134. This car has the SP Plate, but it's the smaller lower plate - normally the SP was the larger one on top, this is actually the plate from an 0 gauge Southern Pacific piece - note that the letters are all upper case on this example. 

Here's a No. 187 Club car in Orange with Southern Pacific plates. This car came with a matching orange 3243 also with SP plates. This set would be the Southern Pacific version of the Bankers Special. There would be no Orange 188 car as the Bankers Special was a two car set

No. 180 Southern Pacific Club Car in pale green. These cars came with a green 3243

No. 187 Club car in dark green with Southern Pacific Plates. Below is a close up of the plate. We believe this car would have come in a Dark Green 3237 as we haven't seen a 3243 in this color.

Southern Pacific No. 181 in pale green.

No. 188 Parlor car in Cadet Blue with Southern Pacific Plates. Three of these cars came with a matching 3237 also in cadet blue with SP plates.

Normally the larger cars with Southern Pacific plates are the 187-188-189 cars that came with the Transcontinental Limited set. The car above is a No. 182 and the rear observation plate is shown below. We believe it's the same plate that came on the No. 189 observation, but we don't have one to compare it against.

A number 189 observation in blue - this car would have come with the matching 3237.

No 189 Southern Pacific in Orange. This would have been part of the Bankers Special

Pale green 3242 with Southern Pacific plates, below is a close up of the plate.

We have only seen the 3237 with Southern Pacific plates in above blue/green color and the dark green below

Known 3243s to have been found with the Southern Pacific Plates include the orange (above) and the light green (below).