| SCScooter City | Sacramento | CA | — | ◇ UNVERIFIED |
| SHScott Hollingsworth Equipment Company | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SMScranton Manufacturing | Carroll | IA | — | ◇ UNVERIFIED |
| SMScranton Manufacturing Company INC Dba Mclaughlin Family Companies Inc, Newway | Booneville | MS | — | ◇ UNVERIFIED |
| SSSean Stevens Dba Vellano Forged Wheels | Ontario | CA | — | ◇ UNVERIFIED |
| SASelective Auto Services, INC. | Leeds | AL | — | ◇ UNVERIFIED |
| STSeneca Tank, INC | Des Moines | IA | — | ◇ UNVERIFIED |
| SESeoyon E-hwa Interior Systems Georgia, INC. | Lagrange | GA | — | ◇ UNVERIFIED |
 Sewer Equipment Co. of America | Lancaster | TX | — | ◇ UNVERIFIED |
| SMSharma Motors LLC | Montclair | CA | — | ◇ UNVERIFIED |
| STSignature Truck Systems LLC | Houghton Lake | MI | — | ◇ UNVERIFIED |
| SESimmons Equipment CO | Richlands | VA | — | ◇ UNVERIFIED |
| SFSimplified Fabricators Inc. | West Palm Beach | FL | — | ◇ UNVERIFIED |
| STSkaug Truck Body Wks | San Fernando | CA | — | ◇ UNVERIFIED |
| STSkaug Truck Body Works | San Fernando | CA | — | ◇ UNVERIFIED |
| STSl Tennessee, LLC | Clinton | TN | — | ◇ UNVERIFIED |
| SSSmeal Sfa LLC - Neligh | Neligh | NE | — | ◇ UNVERIFIED |
| STSmith Truck Body LLC | Rosebush | MI | — | ◇ UNVERIFIED |
| STSmith Truck Body, LLC , | Rosebush | MI | — | ◇ UNVERIFIED |
| SASmp Automotive Systems Plant 3 | Cottondale | AL | — | ◇ UNVERIFIED |
| SISolid Industrial Design INC | Troutdale | OR | — | ◇ UNVERIFIED |
| SCSouthern California Gold Products Inc. | Oxnard | CA | — | ◇ UNVERIFIED |
| SFSpartan Fire, LLC | Charlotte | MI | — | ◇ UNVERIFIED |
| SMSpartan Motors Gtb LLC Dba Utilimaster | Montebello | CA | — | ◇ UNVERIFIED |
| SMSpartan Motors USA Incorporated | Bristol | IN | — | ◇ UNVERIFIED |
| STSpartan Truck Company | Sun Valley | CA | — | ◇ UNVERIFIED |
| STSpartan Truck Manufacturing INC | Vernon | CA | — | ◇ UNVERIFIED |
| SESpeciality Equipment | Santa Ana | CA | — | ◇ UNVERIFIED |
| STSpecialized Truck Equipment LLC | Eden Valley | MN | — | ◇ UNVERIFIED |
| SCSpectrum Cubic Incorporated | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SWSportsmobile West, INC. | Fresno | CA | — | ◇ UNVERIFIED |
| SCSpx Corporation | Lugoff | SC | — | ◇ UNVERIFIED |
| SAStahl a Scott Fetzer CO | Wooster | OH | — | ◇ UNVERIFIED |
| SMStahl Manufacturing | Cardington | OH | — | ◇ UNVERIFIED |
| SMStahl Manufacturing (0159000135)stahl Manufacturing (0159000135) | Cardington | OH | — | ◇ UNVERIFIED |
| SSStahl Scott Fetzer CO (0285030144) | Wooster | OH | — | ◇ UNVERIFIED |
| SMStamm Manufacturing | Fort Pierce | FL | — | ◇ UNVERIFIED |
| SBStarcraft Bus Division of Forest River | Goshen | IN | — | ◇ UNVERIFIED |
| SHSte Hackney INC. (0285000032) | Kidron | OH | — | ◇ UNVERIFIED |
| SPStemco Products Inc-millington | Millington | MI | — | ◇ UNVERIFIED |
| SESt Engineering Hackney INC | Independence | KS | — | ◇ UNVERIFIED |
| SESt Engineering Hackney, INC. | Washington | NC | — | ◇ UNVERIFIED |
| SBSummit Bodyworks Truck & Van Bodies | Henderson | CO | — | ◇ UNVERIFIED |
| SBSummit Bodyworks Truck & Van Bodies | Fort Lupton | CO | — | ◇ UNVERIFIED |
| STSummit Truck Body | Ridgefield | WA | — | ◇ UNVERIFIED |
| SCSupreme Corporation | Goshen | IN | — | ◇ UNVERIFIED |
| SCSupreme Corporation | Griffin | GA | — | ◇ UNVERIFIED |
| SCSupreme Corporation | Harrisville | RI | — | ◇ UNVERIFIED |
| SMSupreme Mid-atlantic Plant 2 | Jonestown | PA | — | ◇ UNVERIFIED |
| SMSupreme / Murphy Truck Bodies | Wilson | NC | — | ◇ UNVERIFIED |
