| MTMonroe Truck Equipment | Janesville | WI | — | ◇ UNVERIFIED |
 Monroe Truck Equipment, INC. | Louisville | KY | — | ◇ UNVERIFIED |
| MAMonty's Auto Salvage | Cullman | AL | — | ◇ UNVERIFIED |
| MCMorgan Corporation | Denver | CO | — | ◇ UNVERIFIED |
| MTMorgan Truck Body, LLC - Fab | Morgantown | PA | — | ◇ UNVERIFIED |
| NUNeoplan USA CORP | Lamar | CO | — | ◇ UNVERIFIED |
| NLNewf LLC Dba Delta - Waseca | Waseca | MN | — | ◇ UNVERIFIED |
| NWNew Way Trucks - the Arsenal | Booneville | MS | — | ◇ UNVERIFIED |
| NMNikola Motor Company | Coolidge | AZ | — | ◇ UNVERIFIED |
| NTNorms Truck and Equipment | Pacific | WA | — | ◇ UNVERIFIED |
| OSOmaha Standard INC | Council Bluffs | IA | — | ◇ UNVERIFIED |
| OSOmaha Standard INC | Hamilton | NJ | — | ◇ UNVERIFIED |
| OIOsage Industries INC | Linn | MO | — | ◇ UNVERIFIED |
| PBPaccar Building | Bellevue | WA | — | ◇ UNVERIFIED |
| PMParamount Manufacturing CO 445 | Long Beach | CA | — | ◇ UNVERIFIED |
| PMParkhurst Manufacturing | Sedalia | MO | — | ◇ UNVERIFIED |
| PTParks Truck Center | Ellijay | GA | — | ◇ UNVERIFIED |
| PMPeterbilt Motors CO | Newark | CA | — | ◇ UNVERIFIED |
| PMPeterbilt Motors Company (closed) | Madison | TN | — | ◇ UNVERIFIED |
| PNPetermann Northwest | Seattle | WA | — | ◇ UNVERIFIED |
| PMPierce Manufacturing - Fabrication Plant | Appleton | WI | — | ◇ UNVERIFIED |
| PMPierce Manufacturing, INC. - Neenah | Neenah | WI | — | ◇ UNVERIFIED |
| PDPlastech Decorating Systems, INC. | Elwood | IN | — | ◇ UNVERIFIED |
| PCProto Crafts INC | Deckerville | MI | — | ◇ UNVERIFIED |
| PSP Street Wastewater Treatment Facility | Fort Smith | AR | — | ◇ UNVERIFIED |
| QIQuoin INC | Owosso | MI | — | ◇ UNVERIFIED |
| RMRaleigh Mine and Industrial Supply Dba Ds Parts | Bluefield | VA | — | ◇ UNVERIFIED |
| RARdk Assets INC | Tampa | FL | — | ◇ UNVERIFIED |
| RRR&d Racing Products USA INC | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| RMReading Midwest Distribution, LLC | Saint Clair | MO | — | ◇ UNVERIFIED |
| RTReading Truck Equipment | West Palm Beach | FL | — | ◇ UNVERIFIED |
| RTReading Truck Equipment | Tarpon Springs | FL | — | ◇ UNVERIFIED |
| RTReading Truck Equipment - Caldwell | Caldwell | ID | — | ◇ UNVERIFIED |
| RCRene Composite Materials CORP | Pearisburg | VA | — | ◇ UNVERIFIED |
| RRRev Rtc, INC | Ocala | FL | — | ◇ UNVERIFIED |
| RPRhg Properties LLC | Muskegon | MI | — | ◇ UNVERIFIED |
| RARobbins Auto Top | Oxnard | CA | — | ◇ UNVERIFIED |
| RSRocore Southwest INC | Dallas | TX | — | ◇ UNVERIFIED |
 Saf-holland, INC. | Holland | MI | — | ◇ UNVERIFIED |
| SFSan Francisco Muni Marin Div | San Francisco | CA | — | ◇ UNVERIFIED |
| SPSedalia Pelham | Sedalia | MO | — | ◇ UNVERIFIED |
| SESeoyon E-hwa Interior Systems Georgia | Lagrange | GA | — | ◇ UNVERIFIED |
| SDSiemens Diesel Systems Technology | Blythewood | SC | — | ◇ UNVERIFIED |
| STSignature Truck Systems LLC | Houghton Lake | MI | — | ◇ UNVERIFIED |
| SESimmons Equipment CO | Richlands | VA | — | ◇ UNVERIFIED |
| SSSmeal Sfa LLC - Snyder | Snyder | NE | — | ◇ UNVERIFIED |
| SMSmith Metal Works of Newark INC | Newark | NY | — | ◇ UNVERIFIED |
| SASmp Automotive Systems Plant 3 | Cottondale | AL | — | ◇ UNVERIFIED |
| SESpartan Erv | Brandon | SD | — | ◇ UNVERIFIED |
| SFSpartan Fire, LLC | Charlotte | MI | — | ◇ UNVERIFIED |
