| SMSharma Motors LLC | Montclair | CA | — | ◇ UNVERIFIED |
| 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 |
