Southern Pacific speed lettered SD40R 7371 from a reworked Kato SD40 model.

Model started out as a Kato SD40. The shell had the nose, fans, and long hood end removed. Pilot faces scraped off and sanded smooth.

From there, Cannon and Company fans, a new 81 inch nose and long hood end were fitted. Pilot faces were rebuilt with Detail Associates coupler cut bars, a new plow on the front, new skid plate on the rear, holes were drilled for Detail Associates MU hoses. Atlas Dynamic brake T vents were added, a Details West electrical cabinet replaced the stock Kato one. DA eyebolts, A Line grab irons and a rear fan grab were added. Sunrise Enterprises SP light cluster packages were added. Also, a SP tool box from Sunrise Enterprises was added at the end of the traction motor blower duct and the handrails were modified accordingly.

The subbase was cut up and new subbase sides from both Cannon and Company and Hi Tech Details were added to get the correct SP GRIP battery box doors. A speed recorder was added, and the round sight glass on the fuel tank was filled in. A new whip antenna was added to the cab, along with a Details West horn. Also, at this time holes were drilled out for Detail Associates windshield wipers. Truck air lines were bent and installed on the sideframes.

Everything was abrasivized and washed with hot soapy water and then dried. The unit was primed with Floquil Primer. Then Floquil Scarlet was sprayed. After masking Floquil SP light Lark gray was sprayed. Decals are Microscale. Unit was semi glossed with half Testor's dullcoat and half Testor's glosscoat mixed with lacquer thinner, assembled and tested.