| RRRock Run Industries LLC | Millersburg | IN | — | ◐ LIKELY ACTIVE |
| RPRocksmith Precision Machining INC | Los Alamos | NM | — | ◐ LIKELY ACTIVE |
| RMRoembke Mfg. & Design, Inc. | Ossian | IN | 20–99 | ◐ LIKELY ACTIVE |
| RMRolls-royce Marine North America INC. | Walpole | MA | 100–499 | ◐ LIKELY ACTIVE |
| RTRoss Technology CORP | Leola | PA | — | ◐ LIKELY ACTIVE |
| RRotochopper | Saint Martin | MN | 100–499 | ◐ LIKELY ACTIVE |
| RSR & S Godwin Truck Body CO LLC | Ivel | KY | — | ◐ LIKELY ACTIVE |
| RPRussel Pass Landfill | Fallon | NV | — | ◐ LIKELY ACTIVE |
| SLSalt Lake City Fabrication | Tooele | UT | 20–99 | ◐ LIKELY ACTIVE |
| SSSamuel, Son & Company (usa) INC. | Birmingham | AL | — | ◐ LIKELY ACTIVE |
| SDSan Diego | San Diego | CA | 1–19 | ◐ LIKELY ACTIVE |
| SRSa Recycling | Anaheim | CA | — | ◐ LIKELY ACTIVE |
| SPSavage Precision Fabrication, INC | Wylie | TX | — | ◐ LIKELY ACTIVE |
Scelzi Enterprises INC | Fresno | CA | — | ◐ LIKELY ACTIVE |
| STSchodorf Truck Body & Equipment CO | Columbus | OH | — | ◐ LIKELY ACTIVE |
| SMScranton Manufacturing Company INC Dba Mclaughlin Family Companies Inc, Newway | Booneville | MS | — | ◐ LIKELY ACTIVE |
| SASelective Auto Services, INC. | Leeds | AL | — | ◐ LIKELY ACTIVE |
| SISemco INC | Marion | OH | — | ◐ LIKELY ACTIVE |
| SFSenior Flexonics Pathway - Texas | New Braunfels | TX | 100–499 | ◐ LIKELY ACTIVE |
| SESeoyon E-HWA Interior Systems Alabama, LLC. Montgomery | Montgomery | AL | 100–499 | ◐ LIKELY ACTIVE |
| STService Trucks International, Inc. 877 | Sioux Center | IA | 20–99 | ◐ LIKELY ACTIVE |
| SASewon America INC. Sare Location | Rincon | GA | 100–499 | ◐ LIKELY ACTIVE |
| SIShells Incorporated | Bourbon | IN | 20–99 | ◐ LIKELY ACTIVE |
| SPShield Pattern Works INC | Blaine | MN | 1–19 | ◐ LIKELY ACTIVE |
| SNSHIROKI North America - Smithville | Smithville | TN | 100–499 | ◐ LIKELY ACTIVE |
| SIShumaker Ind/northumberland Plt | Northumberland | PA | — | ◐ LIKELY ACTIVE |
| SASimwon America CORP | Lathrop | CA | 20–99 | ◐ LIKELY ACTIVE |
| STSjoberg Tool & Manufacturing Corp. North Facility | Hartland | WI | 100–499 | ◐ LIKELY ACTIVE |
| SSSliding Systems INC | Haslett | MI | 20–99 | ◐ LIKELY ACTIVE |
| SSmith+Griffin | Byhalia | MS | 20–99 | ◐ LIKELY ACTIVE |
| SISmith Industries | Midland | TX | 100–499 | ◐ LIKELY ACTIVE |
| SWSomerset Welding and Steel Company - Truck Equipment | Somerset | PA | 20–99 | ◐ LIKELY ACTIVE |
| SWSomerset Welding & Steel | Somerset | PA | — | ◐ LIKELY ACTIVE |
| SASoutheast Apparatus LLC | Corbin | KY | — | ◐ LIKELY ACTIVE |
| SPSouthern Pride Distributing, LLC | Alamo | TN | 1–19 | ◐ LIKELY ACTIVE |
| SMSpartan Motors USA Incorporated | Bristol | IN | — | ◐ LIKELY ACTIVE |
| SBSpecialty Bar Products Company | Blairsville | PA | — | ◐ LIKELY ACTIVE |
| SISpecsys INC - New Ulm | New Ulm | MN | 20–99 | ◐ LIKELY ACTIVE |
| SAStahl, a Scott Fetzer Co-stahl/scott Fetzer CO | Wooster | OH | — | ◐ LIKELY ACTIVE |
| SMStalcop Metal Forming LLC | Thorntown | IN | — | ◐ LIKELY ACTIVE |
| SIStandard Iron & Wire Works | Thomson | GA | — | ◐ LIKELY ACTIVE |
| SMStar Manufacturing INC | Lexington | KY | 100–499 | ◐ LIKELY ACTIVE |
| SMStateside Manufacturing INC | Bradenton | FL | — | ◐ LIKELY ACTIVE |
| SPSteel Plus INC Dba Flintwood Metals INC | Lebanon | PA | 20–99 | ◐ LIKELY ACTIVE |
| SSSteel Summit Tennessee | La Vergne | TN | — | ◐ LIKELY ACTIVE |
| SSSteffes Solutions LLC - Dickinson | Dickinson | ND | 100–499 | ◐ LIKELY ACTIVE |
| SSStrait Steel INC | Greencastle | PA | — | ◐ LIKELY ACTIVE |
| SOSubaru of Indiana Automotive Incorporated | Lafayette | IN | 500+ | ◐ LIKELY ACTIVE |
| SSSummit Steel Fabricating Group, INC. | Reading | PA | — | ◐ LIKELY ACTIVE |
| SSSummit Steel, INC. | New Castle | DE | — | ◐ LIKELY ACTIVE |