Bob & Eric,
Just to add a bit to the information, on 3/25/20 the Pierce Oil Corp. placed an order with ACF (lot 8911) for 100 ARA III tank cars of 50-ton & 10,000 gallon capacity. The sample builder photo was POCX 1713, 7-20 build date, and a 4-course tank.

In large sans-serif stencils to the right of the center ladder is PIERCE OIL CORPORATION on two lines, but there are no stencils with a city location. To the left of the center ladder is a large circular emblem having a flag inside with “Pennant" on the flag and OILS below the flag. While this black & white photo doesn’t show color, clearly the emblem is colorful. 

Following are three related links that I found with a quick google search. The first two show a company trademark that’s virtually identical to the emblem shown on the POCX 1713 tank car.  The third one adds “Gasoline” that the other two do not include. 

Some related links:

There are a few more from auctioneers that require logging in. 

Regards,

Ed Hawkins