| OEOne Edge, LLC | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| OMOregon Metallurgy LLC | Troutdale | OR | — | ◇ UNVERIFIED |
| ODOutdoor Dimensions | Anaheim | CA | — | ◇ UNVERIFIED |
| OHOwego Heat Treat INC | Apalachin | NY | — | ◇ UNVERIFIED |
| PSPacific Steel Treating CO Incorporated | N Hollywood | CA | — | ◇ UNVERIFIED |
| PCParylene Coating Services | Katy | TX | — | ◇ UNVERIFIED |
| PPPaulo Products Company | Nashville | TN | — | ◇ UNVERIFIED |
| PMPennsylvania Metallurgical INC | Bethlehem | PA | — | ◇ UNVERIFIED |
| PPPerfect Plating | Chatsworth | CA | — | ◇ UNVERIFIED |
| PPermalite | Austin | TX | — | ◇ UNVERIFIED |
| PMPioneer Metal Finishing | Gaffney | SC | — | ◇ UNVERIFIED |
| PBPlymouth Brazing | Westland | MI | — | ◇ UNVERIFIED |
| PBPlymouth Brazing | Plymouth | MI | — | ◇ UNVERIFIED |
| PIPodcon, INC. | Wyndmoor | PA | — | ◇ UNVERIFIED |
 Quick Turn Anodizing, LLC | Clarksville | TN | — | ◇ UNVERIFIED |
| RHRacine Heat Treating CO INC | Racine | WI | — | ◇ UNVERIFIED |
| RIRegal Industrial, LLC | Millville | NJ | — | ◇ UNVERIFIED |
| RMReliable Metallurgical Process | Montebello | CA | — | ◇ UNVERIFIED |
| RMReliable Metallurgical Processes INC | South Gate | CA | — | ◇ UNVERIFIED |
| RPReliable Plating Works-5th St | Milwaukee | WI | — | ◇ UNVERIFIED |
| RARevitalizing Auto Communities Environmental Response Trust | Livonia | MI | — | ◇ UNVERIFIED |
| RHRi Heat Treating Company | Providence | RI | — | ◇ UNVERIFIED |
| RWRmt Woodworth Heat Treat (n7616) | Plymouth | MI | — | ◇ UNVERIFIED |
| RWRmt Woodworth LLC | Plymouth | MI | — | ◇ UNVERIFIED |
| RWRmt Woodworth, Southfield | Southfield | MI | — | ◇ UNVERIFIED |
| RLRoro1, LLC | Green Bay | WI | — | ◇ UNVERIFIED |
| R2Route 247 Powder Coating & Sandblasting, LLC | Clifford Township | PA | — | ◇ UNVERIFIED |
| RERRE Enterprises, Inc. | Detroit | MI | — | ◇ UNVERIFIED |
| SUSaf-holland Usa, INC. | Dumas | AR | — | ◇ UNVERIFIED |
| SOSage of America Company | Ooltewah | TN | — | ◇ UNVERIFIED |
| SHSalskids Holdings, LLC | Waukesha | WI | — | ◇ UNVERIFIED |
| SDSan Diego Powder Coating | El Cajon | CA | — | ◇ UNVERIFIED |
| SIScot Industries | Muscoda | WI | — | ◇ UNVERIFIED |
| SRShew Real Estate Holdings, LLC | Pomona | CA | — | ◇ UNVERIFIED |
| SDShinhan Diamond America, INC | City of Industry | CA | — | ◇ UNVERIFIED |
| SLShriner LLC | Clackamas | OR | — | ◇ UNVERIFIED |
| STSidwell Torching LLC | Cleveland | OH | — | ◇ UNVERIFIED |
| SISimcote INC | Saint Paul | MN | — | ◇ UNVERIFIED |
| SSSl Surface Technologies | Camden | NJ | — | ◇ UNVERIFIED |
| SSSolution Steel Treating, LLC | Shelby Township | MI | — | ◇ UNVERIFIED |
| SCSousa CORP | West Hartford | CT | — | ◇ UNVERIFIED |
| SSSouthern Stress, LLC | Humble | TX | — | ◇ UNVERIFIED |
| SHSpecialty Heat Treating INC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SHSpecialty Heat Treat of Holland INC | Holland | MI | — | ◇ UNVERIFIED |
 Specialty Steel Treating INC | Farmington | MI | — | ◇ UNVERIFIED |
| Specialty Steel Treating INC | Fraser | MI | — | ◇ UNVERIFIED |
| SPS & P Metallurgy Services | Warwick | RI | — | ◇ UNVERIFIED |
| SISpur Industries INC | Spokane | WA | — | ◇ UNVERIFIED |
| SLSpx Lindberg a Division of Spx Corporation | Watertown | WI | — | ◇ UNVERIFIED |
| SHStandard Heat Treating | Cicero | IL | — | ◇ UNVERIFIED |
