| HSHeritage Sleep Products | Orwell | OH | — | ◇ UNVERIFIED |
| HSHeritage Sleep Products, LLC | Orwell | OH | — | ◇ UNVERIFIED |
| HEHester Enterprises, LLC | Phoenix | AZ | — | ◇ UNVERIFIED |
| HSHickory Springs Manufacturing Company | High Point | NC | — | ◇ UNVERIFIED |
| HSHickory Springs Manufacturing Company Dba Hsm Solu | Charlotte | NC | — | ◇ UNVERIFIED |
| HUHickory Upholstering Company | Hickory | NC | — | ◇ UNVERIFIED |
| HPHigh Point Quilting, INC | High Point | NC | — | ◇ UNVERIFIED |
| HPHigh Point Seating LLC | Thomasville | NC | — | ◇ UNVERIFIED |
| HFHilde-brand Furniture INC. | San Francisco | CA | — | ◇ UNVERIFIED |
| HFHm Frame Company, INC. | Newton | NC | — | ◇ UNVERIFIED |
| HRH.m. Richards, INC. | Guntown | MS | — | ◇ UNVERIFIED |
| HFHmt Furniture, INC. | Salt Lake City | UT | — | ◇ UNVERIFIED |
| HCHollywood Chairs | North Hollywood | CA | — | ◇ UNVERIFIED |
| HBHot Box Sauna LLC | Reno | NV | — | ◇ UNVERIFIED |
| HOHouse of Vonne LLC | Portland | OR | — | ◇ UNVERIFIED |
| HFHughes Furniture Industries, INC. - Motion Eaze | Randleman | NC | — | ◇ UNVERIFIED |
| HFHughes Furniture Industries, INC. / Plant 17 | Randleman | NC | — | ◇ UNVERIFIED |
| HWH.w. Woodwork CO. INC | Milwaukee | WI | — | ◇ UNVERIFIED |
| INIdea Nuova | New York | NY | — | ◇ UNVERIFIED |
| INIdea Nuova, INC | Brooklyn | NY | — | ◇ UNVERIFIED |
| IMI. M. Ginsburg Furniture CO in | Gardena | CA | — | ◇ UNVERIFIED |
| IOImperial of Morristown | Morristown | TN | — | ◇ UNVERIFIED |
| IFIndustrial Farmhouse, LLC | Chattanooga | TN | — | ◇ UNVERIFIED |
| JFJackson Furniture Company of Virginia | Front Royal | VA | — | ◇ UNVERIFIED |
| JFJackson Furniture Industries INC | Cleveland | TN | — | ◇ UNVERIFIED |
| JFJackson Furniture Industries INC | Cleveland | TN | — | ◇ UNVERIFIED |
| JWJacobs Woodworks | San Diego | CA | — | ◇ UNVERIFIED |
| JAJ & a Hospitality Furniture CORP. | La Puente | CA | — | ◇ UNVERIFIED |
| JAJ Alexander Collection INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| JVJayCar Ventures, LLC | Houston | TX | — | ◇ UNVERIFIED |
| JSJefferson Square Land LLC | Palm Desert | CA | — | ◇ UNVERIFIED |
| JCJenson Custom Furniture INC | Anaheim | CA | — | ◇ UNVERIFIED |
| JFJ Furniture | Amory | MS | — | ◇ UNVERIFIED |
| JDJg Designs | Dallas | TX | — | ◇ UNVERIFIED |
| JIJiudicy, INC. | Lavonia | GA | — | ◇ UNVERIFIED |
| JFJl Furnishings LLC | Rancho Dominguez | CA | — | ◇ UNVERIFIED |
| JBJohn Beck Paper and Steel, LLC | Collinsville | IL | — | ◇ UNVERIFIED |
| JCJohnson Custom Covers | Jamestown | NY | — | ◇ UNVERIFIED |
| JFJohnson Furniture Manufacturing CO INC | Conway | SC | — | ◇ UNVERIFIED |
| JSJomel Seams Reasonable | Waterview | KY | — | ◇ UNVERIFIED |
| JLJonathan Louis Intl | Gardena | CA | — | ◇ UNVERIFIED |
| JDJr Designs | Los Angeles | CA | — | ◇ UNVERIFIED |
| JLJulien L INC Dba Classic Design | Torrance | CA | — | ◇ UNVERIFIED |
| JBJustice Bedding Company | Lebanon | MO | — | ◇ UNVERIFIED |
| KFKanowsky Furniture INC | Sacramento | CA | — | ◇ UNVERIFIED |
| KCKay Chesterfield Mfg | Oakland | CA | — | ◇ UNVERIFIED |
| KCKen's Custom Upholstery INC | Frankfort | IL | — | ◇ UNVERIFIED |
| KWKidz World Furniture | Calhoun City | MS | — | ◇ UNVERIFIED |
| KMKingdom Manufacturing LLC | Houston | TX | — | ◇ UNVERIFIED |
| KHKing Hickory Furniture Company | Hickory | NC | — | ◇ UNVERIFIED |
| KIKingsdown INC. | Winchester | VA | — | ◇ UNVERIFIED |
| KIKingsdown, Incorporated | Mebane | NC | — | ◇ UNVERIFIED |
| KFKlaussner Furniture Industries, INC. | Asheboro | NC | — | ◇ UNVERIFIED |
| KBKnickerbocker Bed Company | Ithaca | NY | — | ◇ UNVERIFIED |
| KCKohler CO. Dba the Mcguire Furniture Company | San Francisco | CA | — | ◇ UNVERIFIED |
| KFKosuga Furniture INC | Torrance | CA | — | ◇ UNVERIFIED |
| KSKrauses Sofa Factory Denver Dist Cntr | Adams Cnty | CO | — | ◇ UNVERIFIED |
| KEKreiss Enterprises INC | San Diego | CA | — | ◇ UNVERIFIED |
| KFKroehler Furniture Manufacturing Company, INC | Conover | NC | — | ◇ UNVERIFIED |
| KFKroll Furniture | San Francisco | CA | — | ◇ UNVERIFIED |
| KFKroll Furniture, INC. | San Francisco | CA | — | ◇ UNVERIFIED |
| KFKt Furniture CORP | Gardena | CA | — | ◇ UNVERIFIED |
| LFLacrosse Furniture CO. | La Crosse | KS | — | ◇ UNVERIFIED |
| LLLamont Limited | Fresno | CA | — | ◇ UNVERIFIED |
| LFLane Furniture, Belden Plant | Belden | MS | — | ◇ UNVERIFIED |
| LSLa Scala Bedding & Furniture CO INC Serta Mattress | San Lorenzo | PR | — | ◇ UNVERIFIED |
| LILazar Industries INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| LCLa-z-boy Casegoods, INC. Dba Kincaid Furn. Upholstery Div. | Taylorsville | NC | — | ◇ UNVERIFIED |
| LSLB Structural Inc. | Temecula | CA | — | ◇ UNVERIFIED |
| LMLeader Mattress, Inc. | Los Angeles | CA | — | ◇ UNVERIFIED |
| LCLeather Creations, Inc. | Auburn | GA | — | ◇ UNVERIFIED |
| LPLeggett Partners L P | Winchester | KY | — | ◇ UNVERIFIED |
 Leggett & Platt INC | Chino | CA | — | ◇ UNVERIFIED |
| Leggett & Platt INC | Newark | NJ | — | ◇ UNVERIFIED |
| Leggett - Platt, INC. | High Point | NC | — | ◇ UNVERIFIED |
| LVLeJeune Ventures LLC | Des Moines | IA | — | ◇ UNVERIFIED |
| LFLexington Furniture Industries INC. - Plant 5 | Lexington | NC | — | ◇ UNVERIFIED |
| LFLindsay Ferrari/one Workplace | Milpitas | CA | — | ◇ UNVERIFIED |
| LFLinrene Furniture, INC. | Siler City | NC | — | ◇ UNVERIFIED |
 Lippert Components, INC. | Nampa | ID | — | ◇ UNVERIFIED |
| LSLiving Spaces Manufacturing | La Mirada | CA | — | ◇ UNVERIFIED |
| LILonghorn Imports | Irving | TX | — | ◇ UNVERIFIED |
| LLLowcountry Legends LLC | Conway | SC | — | ◇ UNVERIFIED |
| LLLowcountry Legends LLC | Hilton Head Island | SC | — | ◇ UNVERIFIED |
| LHLowe's Hiw INC | Sunnyvale | CA | — | ◇ UNVERIFIED |
| LALuis Alcala | Dallas | TX | — | ◇ UNVERIFIED |
| LSLuis Sifuentes Dba Luis Finisher | Costa Mesa | CA | — | ◇ UNVERIFIED |
| LMLzb Manufacturing INC | Monroe | MI | — | ◇ UNVERIFIED |
| MSM4 Specialties | Guerneville | CA | — | ◇ UNVERIFIED |
| MOMac Operations LLC | Cincinnati | OH | — | ◇ UNVERIFIED |
| MWMagic Woods INC | Phoenix | AZ | — | ◇ UNVERIFIED |
| MSMain Street Collectors, INC | Hesperia | CA | — | ◇ UNVERIFIED |
| MSManicini's Sleepworld | Livermore | CA | — | ◇ UNVERIFIED |
| MFMansfield Furniture Mfg. | Baldwin Park | CA | — | ◇ UNVERIFIED |
| MPMarc Pridmore Designs | Costa Mesa | CA | — | ◇ UNVERIFIED |
| MMMardav Manufacturing, INC. | Union City | CA | — | ◇ UNVERIFIED |
| MAMark Anthony INC Dino of Cali | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| MDMark David, a Division of Baker, Knapp and Tu | High Point | NC | — | ◇ UNVERIFIED |
| MCMarquis Contract Corporation | High Point | NC | — | ◇ UNVERIFIED |
| MLMarvin L. Oates Trust, Et. Al. | Vacaville | CA | — | ◇ UNVERIFIED |
