| SLSherptek, LLC | Prineville | OR | — | ◇ UNVERIFIED |
| SHS & H Trailer Manufacturing CO (inc) | Madill | OK | — | ◇ UNVERIFIED |
| SDSidhu Diesel Repair INC | Bakersfield | CA | — | ◇ UNVERIFIED |
| STSierra Truck Body & Equipment | North Las Vegas | NV | — | ◇ UNVERIFIED |
| STSignature Truck Systems LLC | Houghton Lake | MI | — | ◇ UNVERIFIED |
| SESilano Enterprises LLC | Phoenix | AZ | — | ◇ UNVERIFIED |
| SESimmons Equipment CO | Richlands | VA | — | ◇ UNVERIFIED |
| SFSimplified Fabricators Inc. | West Palm Beach | FL | — | ◇ UNVERIFIED |
| STSingh Truck Services LLC | Fresno | CA | — | ◇ UNVERIFIED |
| STSkaug Truck Body Wks | San Fernando | CA | — | ◇ UNVERIFIED |
| STSkaug Truck Body Works | San Fernando | CA | — | ◇ UNVERIFIED |
| STSmith Truck Body LLC | Rosebush | MI | — | ◇ UNVERIFIED |
| STSmith Truck Body, LLC , | Rosebush | MI | — | ◇ UNVERIFIED |
| SASmp Automotive Systems Plant 3 | Cottondale | AL | — | ◇ UNVERIFIED |
| SRSnk Repair LLC | Tracy | CA | — | ◇ UNVERIFIED |
| SISolid Industrial Design INC | Troutdale | OR | — | ◇ UNVERIFIED |
 Southern States Utility Trailer Sales, INC | Jackson | MS | — | ◇ 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 |
| SMSpector Manufacturing Incorporated | Saint Clair | PA | — | ◇ UNVERIFIED |
| SCSpectrum Cubic Incorporated | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SWSportsmobile West, INC. | Fresno | CA | — | ◇ UNVERIFIED |
| SCSpx Corporation | Lugoff | SC | — | ◇ UNVERIFIED |
| SPSrc Power Systems INC | Marshfield | MO | — | ◇ UNVERIFIED |
| SRS & R Specialty Equipment CO | Corcoran | CA | — | ◇ UNVERIFIED |
| SISs1 INC Dba Brock's Trailers | Bakersfield | CA | — | ◇ UNVERIFIED |
| STSsg Truck and Trailer Repair | Bakersfield | CA | — | ◇ 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 |
| SIStandard Iron - Wire Works INC | Sauk Centre | MN | — | ◇ UNVERIFIED |
| SBStarcraft Bus Division of Forest River | Goshen | IN | — | ◇ UNVERIFIED |
| SMStar Metal Fabrication, INC. | Wharton | TX | — | ◇ UNVERIFIED |
| SRStcici (10 Roads Express) | San Francisco | CA | — | ◇ UNVERIFIED |
| SEStealth Enterprise LLC | Bristol | IN | — | ◇ UNVERIFIED |
| STSteel Trailer, INC. | Cynthiana | KY | — | ◇ UNVERIFIED |
| SHSte Hackney INC. (0285000032) | Kidron | OH | — | ◇ UNVERIFIED |
| STStellar Trailers CORP | Riverside | CA | — | ◇ UNVERIFIED |
| SPStemco Products Inc-millington | Millington | MI | — | ◇ UNVERIFIED |
| SESt Engineering Hackney INC | Independence | KS | — | ◇ UNVERIFIED |
| SESt Engineering Hackney, INC. | Washington | NC | — | ◇ UNVERIFIED |
| STStoughton Trailers, LLC | Stoughton | WI | — | ◇ UNVERIFIED |
| SIStranco INC | Abita Springs | LA | — | ◇ UNVERIFIED |
| SIStroman Industries, LLC | Tyler | TX | — | ◇ UNVERIFIED |
| SLStromco LLC | Castle | OK | — | ◇ UNVERIFIED |
| SOSTS Operations Holdings LLC | Lexington | NC | — | ◇ UNVERIFIED |
| SBSummit Bodyworks Truck & Van Bodies | Henderson | CO | — | ◇ UNVERIFIED |
| SBSummit Bodyworks Truck & Van Bodies | Fort Lupton | CO | — | ◇ UNVERIFIED |
| STSummit Trailer Sales INC | Summit Station | PA | — | ◇ UNVERIFIED |
| STSummit Truck Body | Ridgefield | WA | — | ◇ UNVERIFIED |
| SMSumter Material Handling INC | Sumter | SC | — | ◇ UNVERIFIED |
| STSundowner Trailers of California | Auburn | CA | — | ◇ UNVERIFIED |
| SMSuperior Mfg. CORP. Dba A-j Sales | Commerce City | CO | — | ◇ UNVERIFIED |
| STSuperior Tank Lines | Los Angeles | CA | — | ◇ UNVERIFIED |
| STSuperior Trailer Work | Fontana | CA | — | ◇ UNVERIFIED |
| STSuperior Trailer Works | Hesperia | CA | — | ◇ UNVERIFIED |
| SCSupreme Corporation | Cleburne | TX | — | ◇ UNVERIFIED |
| SCSupreme Corporation | Harrisville | RI | — | ◇ UNVERIFIED |
| SCSupreme Corporation | Goshen | IN | — | ◇ UNVERIFIED |
| SCSupreme Corporation | Griffin | GA | — | ◇ UNVERIFIED |
| SMSupreme Mid-atlantic Plant 2 | Jonestown | PA | — | ◇ UNVERIFIED |
| SMSupreme / Murphy Truck Bodies | Wilson | NC | — | ◇ UNVERIFIED |
| STSupreme Truck Bodie | Perris | CA | — | ◇ UNVERIFIED |
| STSupreme Truck Bodies of Cal | Fontana | CA | — | ◇ UNVERIFIED |
| STSupreme Truck Bodies of California | Moreno Valley | CA | — | ◇ UNVERIFIED |
| SPSure Power Industries | Tualatin | OR | — | ◇ UNVERIFIED |
| SHSwitzerland Hills | Patriot | IN | — | ◇ UNVERIFIED |
| SLSw Logistical Services | South Houston | TX | — | ◇ UNVERIFIED |
| STSypris Technologies - Kenton INC | Kenton | OH | — | ◇ UNVERIFIED |
| TDTafco Div8 | Algona | IA | — | ◇ UNVERIFIED |
| TRTakata Restraint Systems Incorporated | Cheraw | SC | — | ◇ UNVERIFIED |
 Talbert Manufacturing Incorporated | Francesville | IN | — | ◇ UNVERIFIED |
| TITallman Independent Truck Service LLC | Shandon | CA | — | ◇ UNVERIFIED |
| TETaurus Equipment & Trailer Repair LLC | Salt Lake City | UT | — | ◇ UNVERIFIED |
| TMTaylor Made Ambulance | Newport | AR | — | ◇ UNVERIFIED |
| TTTbdn Tennessee Company | Jackson | TN | — | ◇ UNVERIFIED |
| TTTB Transportation Inc | Framingham | MA | — | ◇ UNVERIFIED |
| THTC Holdings Group, Inc | Marion | TX | — | ◇ UNVERIFIED |
| TOTebco of Kentucky | Richmond | KY | — | ◇ UNVERIFIED |
| TOTebco of Ky | Stanton | KY | — | ◇ UNVERIFIED |
| TOTebco of Ky | Richmond | KY | — | ◇ UNVERIFIED |
| TATenneco Automotive Operating CO INC | Cozad | NE | — | ◇ UNVERIFIED |
| TITenneco Incorporated | Watson | IN | — | ◇ UNVERIFIED |
| TUTerex Utilities | Birmingham | AL | — | ◇ UNVERIFIED |
| TUTerex Utilities, INC. | Aurora | CO | — | ◇ UNVERIFIED |
| TITerminal Investment Corporation - Ridgeland | Ridgeland | SC | — | ◇ UNVERIFIED |
| TITesla INC. | Lathrop | CA | — | ◇ UNVERIFIED |
| TITesla, INC. | Lathrop | CA | — | ◇ UNVERIFIED |
| TITesla, INC. - Ca-hawthorne 3203 Jack Northrop Ave | Hawthorne | CA | — | ◇ UNVERIFIED |
| TTTeton Trailer Manufacturing LLC | Idaho Falls | ID | — | ◇ UNVERIFIED |
| TTTexan Truck Body CO | Anaheim | CA | — | ◇ UNVERIFIED |
| TBTexas Built Food Trailers INC | Salado | TX | — | ◇ UNVERIFIED |
| TETexas Express Surplus Steel | Mount Pleasant | TX | — | ◇ UNVERIFIED |
| TMTexas Motor Depot INC | Houston | TX | — | ◇ UNVERIFIED |
