| OGO-i Glass, Inc/owens Brockway Glass Container Plt 19 | Brockport | — | ◇ UNVERIFIED |
| OOldcastle | Lebanon | — | ◇ UNVERIFIED |
 Oldcastle Infrastructure Inc/telford | Telford | — | ◇ UNVERIFIED |
| OPOldcastle Precast, INC. | Telford | — | ◇ UNVERIFIED |
| OMOnur Marble & Granite Inc | Bensalem | — | ◇ UNVERIFIED |
| OMOnur Marble & Granite Inc | Bristol Township | — | ◇ UNVERIFIED |
| OPOrange Pavers LLC | Stroudsburg | — | ◇ UNVERIFIED |
| OSOutcast Studios, LLC | Philadelphia | — | ◇ UNVERIFIED |
| PSPaguay Stone | New Milford | — | ◇ UNVERIFIED |
| PSPanel Solutions, INC. | Hazleton | — | ◇ UNVERIFIED |
| PMParmer Metered Concrete INC | Hershey | — | ◇ UNVERIFIED |
| PCPatn Capital LLC | Pittsburgh | — | ◇ UNVERIFIED |
| PCPATN Captial LLC | Pittsburgh | — | ◇ UNVERIFIED |
| PDPenn Dixie Commercial Park | Nazareth | — | ◇ UNVERIFIED |
| PIPennsylvania Insulating Glass CORP. | Lewistown | — | ◇ UNVERIFIED |
| PSPennsy Supply INC Landisville Facility | Mount Joy | — | ◇ UNVERIFIED |
| PEPerez Equipment, LLC | Kingsley | — | ◇ UNVERIFIED |
| PCPfaltzgraff CO Distribution Center | York | — | ◇ UNVERIFIED |
| PGPhillips Granite INC. | Greensburg | — | ◇ UNVERIFIED |
| PSPinnacle Stone Products, LLC | Parkesburg | — | ◇ UNVERIFIED |
| PGPly Gem Industries, INC. | Middleburg | — | ◇ UNVERIFIED |
| PIPpg Industries Carlisle Plant Works 6 | Carlisle | — | ◇ UNVERIFIED |
| PGPremier Granite & Marble, Inc. | Pen Argyl | — | ◇ UNVERIFIED |
| PGPremier Granite & Marble, Inc. | Pen Argyl | — | ◇ UNVERIFIED |
| PAProduction Abrasives, INC. | Hamilton | — | ◇ UNVERIFIED |
| PIProposed Industrial Development | Philadelphia | — | ◇ UNVERIFIED |
| QSQuality Stone Veneer, INC. | Refton | — | ◇ UNVERIFIED |
| QSQuality Stone Veneer, INC. | Tower City | — | ◇ UNVERIFIED |
| QTQuanta Technologies, Inc. | Lancaster | — | ◇ UNVERIFIED |
| QCQuarry Cut, INC. | Parker Ford | — | ◇ UNVERIFIED |
| RIRBF Industries, LLC | Pittsburgh | — | ◇ UNVERIFIED |
| RRRed Rabbit Equity, LP | Jeannette | — | ◇ UNVERIFIED |
| RPResco Products, INC. | Tarentum | — | ◇ UNVERIFIED |
| RBRiverview Block INC. | Berwick | — | ◇ UNVERIFIED |
| RLRock Lake Incorporated | Lake Como | — | ◇ UNVERIFIED |
| RRRock Ridge Stone, Incorporated | Montrose | — | ◇ UNVERIFIED |
| RORohn Ornamental Concrete INC | Bethlehem | — | ◇ UNVERIFIED |
| RGRome Granite and Tile LLC | Allentown | — | ◇ UNVERIFIED |
| RORonald Opeil Flagstone Co., LLC | Montrose | — | ◇ UNVERIFIED |
| RGRoth Glass CO. | Pittsburgh | — | ◇ UNVERIFIED |
| RPR P Engineering | Morton | — | ◇ UNVERIFIED |
| RSR.w. Sidley, INC. | Slippery Rock | — | ◇ UNVERIFIED |
| RSR.w. Sidley, INC. | Youngwood | — | ◇ UNVERIFIED |
| SCSaint-gobain Ceramic Materials | Latrobe | — | ◇ UNVERIFIED |
| SISay-core, INC. | Portage | — | ◇ UNVERIFIED |
| SBSchless Bottles Inc. | Allentown | — | ◇ UNVERIFIED |
| SCSemper Concrete Products | Butler | — | ◇ UNVERIFIED |
| SASeverino Addesso and Son, INC. | Colmar | — | ◇ UNVERIFIED |
| SESeyler Enterprises INC. | Jersey Shore | — | ◇ UNVERIFIED |
| SBSeymore Bros, INC. | Altoona | — | ◇ UNVERIFIED |
