| NSNorth State Wood Products | Newton | NC | — | ◇ UNVERIFIED |
| NWNorth Woods Finishing LLC | Isanti | MN | — | ◇ UNVERIFIED |
| NCNorwalk Custom Order Furniture (0339020083) | Norwalk | OH | — | ◇ UNVERIFIED |
| NFNorwalk Furniture CORP Norco Division | Cookeville | TN | — | ◇ UNVERIFIED |
| NNNorwegian Northwest LLC | Seattle | WA | — | ◇ UNVERIFIED |
| NRNova Recon | Manassas | VA | — | ◇ UNVERIFIED |
| NINull Industries INC | Maiden | NC | — | ◇ UNVERIFIED |
| NMNu-mode Manufacturing Company | Taylorsville | NC | — | ◇ UNVERIFIED |
| NCNurre Caxton Manufacturing Company | Erlanger | KY | — | ◇ UNVERIFIED |
| NLNwb, LLC | Napa | CA | — | ◇ UNVERIFIED |
| NCNy Cabinet Factory INC | Staten Island | NY | — | ◇ UNVERIFIED |
| NPNye Portfolio | Boca Raton | FL | — | ◇ UNVERIFIED |
| ODOak Designs | Manchester | NH | — | ◇ UNVERIFIED |
| OHOak Heritage Inc/brockway Ind Park | Brockway | PA | — | ◇ UNVERIFIED |
| OLOak Level Finishing & Repair INC - Frith #3 | Martinsville | VA | — | ◇ UNVERIFIED |
| ONOak North Manufacturing INC | Negaunee | MI | — | ◇ UNVERIFIED |
| OTOak Tree Furniture INC | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| OTOak Tree Furniture INC | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| OVOak Valley Hardwoods, INC. (robbinsville) | Robbinsville | NC | — | ◇ UNVERIFIED |
| OVOak Valley Live Edge, LLC | Marthasville | MO | — | ◇ UNVERIFIED |
| OIOakwood Interiors | Ontario | CA | — | ◇ UNVERIFIED |
| OIOakwood Interiors Site | Ontario | CA | — | ◇ UNVERIFIED |
| OVOakwood Veneer Company | Troy | MI | — | ◇ UNVERIFIED |
| ORO&G Realty, LLC | East Providence | RI | — | ◇ UNVERIFIED |
| OAO and G Studio | Warren | RI | — | ◇ UNVERIFIED |
| OBOasis Bedroom CO | Phoenix | AZ | — | ◇ UNVERIFIED |
| OBO. B. Builders, INC | Concord | NC | — | ◇ UNVERIFIED |
| OBObriot Builders INC. | Apollo | PA | — | ◇ UNVERIFIED |
| OWOccasion Wood Supply, LLC | Bountiful | UT | — | ◇ UNVERIFIED |
 Occupational Development Center INC. | Crookston | MN | — | ◇ UNVERIFIED |
| OCOctober CO INC | Easthampton | MA | — | ◇ UNVERIFIED |
 Ofs Brands Holdings INC - Plant 11 | Leitchfield | KY | — | ◇ UNVERIFIED |
| OBOfs Brands INC Plant 23 | Archdale | NC | — | ◇ UNVERIFIED |
| OIOhio INC | San Francisco | CA | — | ◇ UNVERIFIED |
| OMOhio Mulch Supply, INC. | Homerville | GA | — | ◇ UNVERIFIED |
| OMOhio Mulch Supply INC. (0125042476) | Columbus | OH | — | ◇ UNVERIFIED |
| OVOhio Valley Barn Salvage LLC | Mount Gilead | OH | — | ◇ UNVERIFIED |
| ODOkey Dokey & Company | Sailsbury | NC | — | ◇ UNVERIFIED |
| OMOlaf M Oja Lumber CO | Sandy | OR | — | ◇ UNVERIFIED |
| OOldcastle | Emlenton | PA | — | ◇ UNVERIFIED |
| OOldcastle | Abbeville | AL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden | Spring Grove | PA | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden INC. | Nampa | ID | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden, INC. | Suffield, Township of | OH | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden, INC. | Hartville | OH | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Stilwell | KS | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Dallas | TX | — | ◇ UNVERIFIED |
| OCOld Castle Lawn & Garden INC | Cross City | FL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden, INC | Nampa | ID | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden, INC. | Bostwick | FL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden, INC. | Sauget | IL | — | ◇ UNVERIFIED |
| ODOld Durham Wood | Durham | CA | — | ◇ UNVERIFIED |
| OHOld Hickory Tannery INC | Newton | NC | — | ◇ UNVERIFIED |
| OLOld Lane Plant | Rocky Mount | VA | — | ◇ UNVERIFIED |
| OVOld Virginia Furniture Company Dba Water | Lynchburg | VA | — | ◇ UNVERIFIED |
| OWOld World Antique Reproductions, INC | Salt Lake City | UT | — | ◇ UNVERIFIED |
| OBOlhausen Billiards | Poway | CA | — | ◇ UNVERIFIED |
| OROliver Restoration Inc | Ponchatoula | LA | — | ◇ UNVERIFIED |
| OCOlmos Custom Furniture | Los Angeles | CA | — | ◇ UNVERIFIED |
| OCOmega Case Company INC | Burbank | CA | — | ◇ UNVERIFIED |
| ONOmega National Products Company | Louisville | KY | — | ◇ UNVERIFIED |
| ONOmega National Products, LLC | Elkhart | IN | — | ◇ UNVERIFIED |
| OIOmnia Italian Design INC | Chino | CA | — | ◇ UNVERIFIED |
 Onsite Woodwork Corporation | Austell | GA | — | ◇ UNVERIFIED |
| OBOrepac Bldg Products | Fresno | CA | — | ◇ UNVERIFIED |
| OCOrleans Casket Company | Mandeville | LA | — | ◇ UNVERIFIED |
| OFOrleans Furniture INC | Columbia | MS | — | ◇ UNVERIFIED |
| OIO'sullivan Industries | South Boston | VA | — | ◇ UNVERIFIED |
| OIO'sullivan Industries INC | Lamar | MO | — | ◇ UNVERIFIED |
| ODOutdoor Designs and Service Dba Outdoor Designs Ll | Minnetonka Mills | MN | — | ◇ UNVERIFIED |
| ODOutdoor Designs and Service Dba Outdoor Designs Ll | Hopkins | MN | — | ◇ UNVERIFIED |
| ODOutdoor Dimensions | Anaheim | CA | — | ◇ UNVERIFIED |
| OHOutdoor Heritage Ranch & Lodge Furniture | Canton | TX | — | ◇ UNVERIFIED |
| OBOuter Banks Outdoor Furniture Company LLC | Kinston | NC | — | ◇ UNVERIFIED |
| OWOwens Wood Products, INC. | Reno | NV | — | ◇ UNVERIFIED |
| ODOxylus Designs LLC | Burghill | OH | — | ◇ UNVERIFIED |
| OBOyster Bed Sleep Shop | San Francisco | CA | — | ◇ UNVERIFIED |
| OHOzark Hardwood Products | Seymour | MO | — | ◇ UNVERIFIED |
| PCPacific Coast Forest Products | Arvin | CA | — | ◇ UNVERIFIED |
| PDPacific Designs INC | Phoenix | AZ | — | ◇ UNVERIFIED |
| PFPacific Furniture Warehous | Los Angeles | CA | — | ◇ UNVERIFIED |
| PMPacific Motion LLC | Tualatin | OR | — | ◇ UNVERIFIED |
| PPPacific Pellet LLC | Redmond | OR | — | ◇ UNVERIFIED |
| PRPacific Rim Woodworking INC | Eugene | OR | — | ◇ UNVERIFIED |
| PSPacific Sales Kitchen and Bath Centers, LLC | Torrance | CA | — | ◇ UNVERIFIED |
| PSPacific Seasons, Inc. | Phoenix | AZ | — | ◇ UNVERIFIED |
| PMPadgett Manufacturing Company INC | Bridgewater | VA | — | ◇ UNVERIFIED |
| PFPadilla's Furniture INC. | Los Angeles | CA | — | ◇ UNVERIFIED |
| PHPa House/lewisburg (east Buffalo) Furni | Lewisburg | PA | — | ◇ UNVERIFIED |
| PHPa House/white Deer Furniture Plt | White Deer | PA | — | ◇ UNVERIFIED |
| PMPallet Management Services of Ca LLC | Tracy | CA | — | ◇ UNVERIFIED |
| PSPallet Services INC | Pasco | WA | — | ◇ UNVERIFIED |
| PWPallet World Inc. | Perrysburg | OH | — | ◇ UNVERIFIED |
| PBPalm Beach Home Furnishings Inc | Lake Worth Beach | FL | — | ◇ UNVERIFIED |
| PPPanacea Products | Mount Ayr | IA | — | ◇ UNVERIFIED |
| PIPanolam Industries INC | Albany | OR | — | ◇ UNVERIFIED |
| PSParagon Store Fixtures INC | Big Lake | MN | — | ◇ UNVERIFIED |
| PHParker House Manufacturing Company, Inc. | Eastvale | CA | — | ◇ UNVERIFIED |
| PSParker Southern, INC. | Maiden | NC | — | ◇ UNVERIFIED |
| PFParkland Furniture INC | Science Hill | KY | — | ◇ UNVERIFIED |
