| PJPatrick James Finerty | Portland | OR | — | ◇ UNVERIFIED |
| PLPaul L. Jansen & Son, INC. | Oshkosh | WI | — | ◇ UNVERIFIED |
| PPPeter Pepper Products | Compton | CA | — | ◇ UNVERIFIED |
| PKPhilip Kraus and Vera Kraus, Trustees of the Kraus Family Trust dated December 1 | San Fernando | CA | — | ◇ UNVERIFIED |
| PMPhoenix Mattress Factory | Phoenix | AZ | — | ◇ UNVERIFIED |
| PTPicture This Framing INC | Fullerton | CA | — | ◇ UNVERIFIED |
| PCPine Crafter Furniture, INC. | Haleyville | AL | — | ◇ UNVERIFIED |
 Playpower Lt Farmington Inc-iron Mountain Forge CORP | Farmington | MO | — | ◇ UNVERIFIED |
| PMPompanoosuc Mills Corporation | East Thetford | VT | — | ◇ UNVERIFIED |
| PMPortland Matters Makers | Biddeford | ME | — | ◇ UNVERIFIED |
| PMPP&C Management Holdings LLC | Vero Beach | FL | — | ◇ UNVERIFIED |
| PDPremier Design NJ LLC | Linden | NJ | — | ◇ UNVERIFIED |
| PFPrestige Furniture Sales CORP. | Brooklyn | NY | — | ◇ UNVERIFIED |
| PIPurple Innovation LLC | Grantsville | UT | — | ◇ UNVERIFIED |
| PIPurple Innovations, LLC | Alpine | UT | — | ◇ UNVERIFIED |
| PIPurple Innovations, LLC | Grantsville | UT | — | ◇ UNVERIFIED |
| QFQuaker Furniture, INC. Dba Studio Q Furniture | Hickory | NC | — | ◇ UNVERIFIED |
| QIQual-furn INC | Portland | OR | — | ◇ UNVERIFIED |
| QGQuin Global US INC | Omaha | NE | — | ◇ UNVERIFIED |
| RCRainbow Classic Furniture, INC | Claremont | NC | — | ◇ UNVERIFIED |
| RNRandstad North America | Lavonia | GA | — | ◇ UNVERIFIED |
| RSRattan Specialties INC | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| RCR C Furniture | Industry | CA | — | ◇ UNVERIFIED |
| RFRegeneration Factory LLC | Iowa City | IA | — | ◇ UNVERIFIED |
 Reliable Bedding Company | High Point | NC | — | ◇ UNVERIFIED |
| RBReliance Bedding Corporation | Philadelphia | PA | — | ◇ UNVERIFIED |
| RMRelief mart | Agoura Hills | CA | — | ◇ UNVERIFIED |
| RIRelief-mart INC | Westlake Village | CA | — | ◇ UNVERIFIED |
| RVRelief Ventures LLC | Goshen | NY | — | ◇ UNVERIFIED |
| RFRepublic Furniture Mfg INC | Vernon | CA | — | ◇ UNVERIFIED |
| RMRest Masters Bedding | North Augusta | SC | — | ◇ UNVERIFIED |
| RHRestoration Hardware | Patterson | CA | — | ◇ UNVERIFIED |
| RSRestoration Sleep, LLC | Atlanta | GA | — | ◇ UNVERIFIED |
| RRh | Patterson | CA | — | ◇ UNVERIFIED |
| RIRhodes, INC. | La Vergne | TN | — | ◇ UNVERIFIED |
| RFRichardson Furniture Manufacturing, INC. | Phoenix | AZ | — | ◇ UNVERIFIED |
| RERivers Edge Furniture Company | Lynchburg | VA | — | ◇ UNVERIFIED |
| RFRiverside Furniture - #2 3 6 & 7 | Fort Smith | AR | — | ◇ UNVERIFIED |
| RCRocmar Corp. | Gardena | CA | — | ◇ UNVERIFIED |
| RDRonnie Dick Installation LLC | Sanford | FL | — | ◇ UNVERIFIED |
| RFRowe Furniture Corporation | Salem | VA | — | ◇ UNVERIFIED |
| RCRoyal Custom Designs, LLC | Covina | CA | — | ◇ UNVERIFIED |
| RKRoyale Komfort Bedding, INC. | Taylorsville | NC | — | ◇ UNVERIFIED |
| RJRoyal Jamestown Furniture INC. | Jamestown | NY | — | ◇ UNVERIFIED |
| RMRoyal Marine Upholstery, LLC | Boca Raton | FL | — | ◇ UNVERIFIED |
| RHRsi Home Products | Anaheim | CA | — | ◇ UNVERIFIED |
| RTR & T Enterprises | Kelso | WA | — | ◇ UNVERIFIED |
| RLRuthern, LLC | Whittier | CA | — | ◇ UNVERIFIED |
| SPSafe Place Bedding, LLC | Newark | OH | — | ◇ UNVERIFIED |
| SVSaint Vincent De Paul Dr3 | Woodland | CA | — | ◇ UNVERIFIED |
| SUSandalyeci USA LLC (Twelve Twelve LLC) | Dulles | VA | — | ◇ UNVERIFIED |
| SHSanders Holding Company LLC | Elko | NV | — | ◇ UNVERIFIED |
| SCSawdust Creations LLC | Santa Fe | NM | — | ◇ UNVERIFIED |
| SFSchmidt Furniture & Music, LLC | Wakarusa | IN | — | ◇ UNVERIFIED |
| SUSciacca's Upholstering & Design Center | Riverside | NJ | — | ◇ UNVERIFIED |
| STSeacross Trading Co, INC. | Carrollton | TX | — | ◇ UNVERIFIED |
| SMSealy Mattress Company | Phoenix | AZ | — | ◇ UNVERIFIED |
| SMSealy Mattress Company of Pr INC | Carolina | PR | — | ◇ UNVERIFIED |
| SMSealy Mattress Manufacturing Company, LLC | Kansas City | KS | — | ◇ UNVERIFIED |
| SMSealy Mattress Manufacturing Company, LLC a Delaware Limited Liability Company | Hagerstown | MD | — | ◇ UNVERIFIED |
| SMSealy Mattress Manufacturing Company LLC Dba Sealy | Saint Paul | MN | — | ◇ UNVERIFIED |
| SMSealy Mattress Mfg CO INC | Richmond | CA | — | ◇ UNVERIFIED |
| SMSealy Mattress Mfg Company LLC | City of Industry | CA | — | ◇ UNVERIFIED |
| SOSealy Orlando Plant | Orlando | FL | — | ◇ UNVERIFIED |
| SCSelect Comfort | Irmo | SC | — | ◇ UNVERIFIED |
| SFSeminole Furniture, LLC | Okolona | MS | — | ◇ UNVERIFIED |
| SMSerta Mattress Company | Puyallup | WA | — | ◇ UNVERIFIED |
| SMSerta Mattress Company | Clear Lake | IA | — | ◇ UNVERIFIED |
| SMSerta Mattress Company L.l.c. | Glendale | AZ | — | ◇ UNVERIFIED |
| SSSerta Simmons Bedding, LLC | Monroe | OH | — | ◇ UNVERIFIED |
| SSSerta Simmons Bedding, LLC | Salt Lake City | UT | — | ◇ UNVERIFIED |
| SSSerta Simmons Bedding, LLC | Cullman | AL | — | ◇ UNVERIFIED |
| SFSexton Furniture CO | Bean Station | TN | — | ◇ UNVERIFIED |
| SFSexton Furniture Manufacturing, LLC | Bean Station | TN | — | ◇ UNVERIFIED |
| SGS. G. Associates of Miami INC. | Miami | FL | — | ◇ UNVERIFIED |
| SIShahrooz INC | Gardena | CA | — | ◇ UNVERIFIED |
| SWShelby Williams | Morristown | TN | — | ◇ UNVERIFIED |
| SFShenandoah Furniture INC. | Mount Airy | NC | — | ◇ UNVERIFIED |
| SFSherrill Furniture Company - Hickory White CO | High Point | NC | — | ◇ UNVERIFIED |
| SBSimmons Bedding Company | Aurora | CO | — | ◇ UNVERIFIED |
| SBSimmons Bedding Company | Shawnee | KS | — | ◇ UNVERIFIED |
| SBSimmons Bedding Company LLC | Kapolei | HI | — | ◇ UNVERIFIED |
| SESinomax East, INC. | La Vergne | TN | — | ◇ UNVERIFIED |
| SKS & K Manufacturing CO | Cleveland | TN | — | ◇ UNVERIFIED |
| SLSleepyhead, LLC | Shreveport | LA | — | ◇ UNVERIFIED |
| SPSlumber Products CORP | Memphis | TN | — | ◇ UNVERIFIED |
| SNSmith Novelty CO Incorporated | Albemarle | NC | — | ◇ UNVERIFIED |
| SSSopo Sofa And Upholstery LLC | South Portland | ME | — | ◇ UNVERIFIED |
| SDSotirkos Designs | San Leandro | CA | — | ◇ UNVERIFIED |
| SLSo-Too LLC | Los Angeles | CA | — | ◇ UNVERIFIED |
| SFSouthern Furniture CO of Conover Catawba Plt | Claremont | NC | — | ◇ UNVERIFIED |
| SFSouthern Furniture CO - Plant 1 | Conover | NC | — | ◇ UNVERIFIED |
| SFSouthern Furniture Co-plant 2 | Conover | NC | — | ◇ UNVERIFIED |
| SFSouthwood Furniture Corporation | Newton | NC | — | ◇ UNVERIFIED |
| SMSpecialty Mattress, Inc. | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| SASpring Air Mattress CORP. | Greensboro | NC | — | ◇ UNVERIFIED |
| SMSsb Manufacturing | Moreno Valley | CA | — | ◇ UNVERIFIED |
| SHStage House Interiors | Santa Clara | CA | — | ◇ UNVERIFIED |
| SFStanford Furniture Mfg., INC. | Sacramento | CA | — | ◇ UNVERIFIED |
| SLStephenkenn LLC | Los Angeles | CA | — | ◇ UNVERIFIED |
