| OFOasis Foods, INC. | Planada, CA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| OIOkeefee's INC Dba Saftifirst | Merced, CA | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| OO'keeffe's | Merced, CA | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| OIO'keeffes INC | Merced, CA | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| OWOlde World Corporation | Merced, CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| OWOlde World Corporation | Merced, CA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| PCPacific Cabinets | Atwater, CA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| PTParadise Tomato Kitchens LLC | Los Banos, CA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| PHPassadori Huller | Ballico, CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| PMPlanada Milling, INC. | Planada, CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| PTPoulos Trucking | Hilmar, CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
 Progressive Ag, INC. | Hilmar, CA | Miscellaneous Manufacturing339910 | — | ◇ UNVERIFIED |
| QPQuad/graphic Printing CORP. | Merced, CA | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| QCQuality Collision Center | Los Banos, CA | Transportation Equipment Manufacturing336992 | — | ◇ UNVERIFIED |
| RARamos Auto Repair | Los Banos, CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RWRehals Woodwork | Livingston, CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| RFRobert Friesen | Atwater, CA | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| RPRochas Pulsator Maintenance Service | Atwater, CA | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| RGRomalv Group, LLC Dba Peluso Cheese | Los Banos, CA | Food Manufacturing311513 | — | ◇ UNVERIFIED |
| RCRon's Cabinets & Millwork | Merced, CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| RRotoplas | Merced, CA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| RPRts Packaging a Sonoco Product Company | Merced, CA | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| SISafeway, INC. | Merced, CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| SSaftifirst/o'keeffe's | Merced, CA | Nonmetallic Mineral Product Manufacturing327215 | — | ◇ UNVERIFIED |
| SAS & a Manufacturing | Livingston, CA | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| SJSan Joaquin Valley Express | Livingston, CA | Fabricated Metal Product Manufacturing332439 | — | ◇ UNVERIFIED |
| SASantiago Auto | Merced, CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| SIScholle Ipn Packaging INC. | Merced, CA | Plastics and Rubber Products Manufacturing326111 | — | ◇ UNVERIFIED |
| SDSensient Dehydrated Flavors | Livingston, CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| SNSensient Natural Ingredients Cortez | Turlock, CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| SMSierra Medical Services Alliance INC Dba Riggs Ambulance Service | Merced, CA | Miscellaneous Manufacturing339920 | — | ◇ UNVERIFIED |
| SSSimplot Soilbuilders - Ballico | Ballico, CA | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
 Specialty Hose Xpress | Hilmar, CA | Plastics and Rubber Products Manufacturing326220 | — | ◇ UNVERIFIED |
| Specialty Hose Xpress LLC | Hilmar, CA | Plastics and Rubber Products Manufacturing326220 | — | ◇ UNVERIFIED |
| STSteitz Towing INC | Los Banos, CA | Transportation Equipment Manufacturing336992 | — | ◇ UNVERIFIED |
| STSteitz Towing INC | Los Banos, CA | Transportation Equipment Manufacturing336992 | — | ◇ UNVERIFIED |
| SSSummit Sales, INC. | Gustine, CA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| SSSunbelt-turret Steel | Dos Palos, CA | Fabricated Metal Product Manufacturing332510 | — | ◇ UNVERIFIED |
| SPSun Power Security Gates, INC | Merced, CA | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| SSSwenson Steel Products Company INC Dba Swenson Shear | Atwater, CA | Machinery Manufacturing333517 | — | ◇ UNVERIFIED |
| SWSynagro West, Dba Central Valley Compost | Dos Palos, CA | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
| TDThe Don Chapin Company, INC | Volta, CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| TMThe Morning Star Packing Company | Los Banos, CA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| TBThiara Brothers Orchards | Merced, CA | Food Manufacturing311423 | — | ◇ UNVERIFIED |
| TOThiara Orchards | Merced, CA | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| TBTim Baptista | Los Banos, CA | Transportation Equipment Manufacturing336110 | — | ◇ UNVERIFIED |
| TMTitan Metal Products INC | Merced, CA | Nonmetallic Mineral Product Manufacturing327215 | — | ◇ UNVERIFIED |
| TTTom Truax | Merced, CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| TRTriangle Rock Products, LLC | Los Banos, CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| TGTri-valley Growers Plant 5 | Los Banos, CA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
