| SMSteel Management Services, INC. | College Park | GA | — | ◇ UNVERIFIED |
| SRSteel Ridge Enterprises, Inc. | Ridgely | TN | — | ◇ UNVERIFIED |
| SSSteel Services, INC. | Macon | GA | — | ◇ UNVERIFIED |
| SSSteel Summit Tennessee | La Vergne | TN | — | ◇ UNVERIFIED |
| SCSteffes Corporation-grand for | Grand Forks | ND | — | ◇ UNVERIFIED |
| SIStellar Industries LLC | Bremen | IN | — | ◇ UNVERIFIED |
| SMStellar Machine, INC | Concord | CA | — | ◇ UNVERIFIED |
| STStellar Tent, Inc. | Humble | TX | — | ◇ UNVERIFIED |
| SPStephens Pipe and Steel, LLC | Montoursville | PA | — | ◇ UNVERIFIED |
| SPSterling Plumbing Group INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| STSterling Trophy INC | Anoka | MN | — | ◇ UNVERIFIED |
| SLSternschnuppe, LLC | Las Vegas | NV | — | ◇ UNVERIFIED |
| SAStertil Alm CORP. | Streator | IL | — | ◇ UNVERIFIED |
| STStevenson Tractor INC | Chesapeake | VA | — | ◇ UNVERIFIED |
| STStewart Tool Company, INC. | Rancho Cordova | CA | — | ◇ UNVERIFIED |
| SFSt Fabrication | Orting | WA | — | ◇ UNVERIFIED |
| STS T G Machine CORP | Santa Clara | CA | — | ◇ UNVERIFIED |
| SEStiles Enterprises, INC. | Rockaway | NJ | — | ◇ UNVERIFIED |
| SMStirrup Metal Products CORP | Newark | NJ | — | ◇ UNVERIFIED |
| SMSTMW Manufacturing LLC | Taylor | TX | — | ◇ UNVERIFIED |
| SEStone Enterprises | Omaha | NE | — | ◇ UNVERIFIED |
| SVStone Valley Welding - Mcalevys Fort Mfg | Huntingdon | PA | — | ◇ UNVERIFIED |
| SPStorage Products Group | Aurora | CO | — | ◇ UNVERIFIED |
| SMStorch Magnetics | Livonia | MI | — | ◇ UNVERIFIED |
| SIStoutco, INC. | Bristol | IN | — | ◇ UNVERIFIED |
| SPSt. Paul's Manor | San Diego | CA | — | ◇ UNVERIFIED |
| SPStraightline Performance Products INC | Forest Lake | MN | — | ◇ UNVERIFIED |
| SIStraitline, INC. | Okarche | OK | — | ◇ UNVERIFIED |
 Streamline Tool & Engineering LLC | Grain Valley | MO | — | ◇ UNVERIFIED |
| SDStreator Dependable Mfg INC | Streator | IL | — | ◇ UNVERIFIED |
| SFStreet Factory Media | Bloomington | MN | — | ◇ UNVERIFIED |
| SRSt Regis Manufacturing LLC Trading /rs Owens | Itasca | IL | — | ◇ UNVERIFIED |
| SAStrickland Agriculture Services Incorporated | Spring Hope | NC | — | ◇ UNVERIFIED |
| SOStripmasters of Illinois | Granite City | IL | — | ◇ UNVERIFIED |
| SBStrong Built, INC | Waterproof | LA | — | ◇ UNVERIFIED |
| SMSTS Machine Incorporated | Tomball | TX | — | ◇ UNVERIFIED |
| SDStull Design and Manufactruring LLC | Burlington | KY | — | ◇ UNVERIFIED |
| SLSturdy Lantern Manufacturing | Franklin | MA | — | ◇ UNVERIFIED |
| SBSudbury Brass Goods Company Incorporated | Chelsea | MA | — | ◇ UNVERIFIED |
| SBSudbury Brass Goods Company Incorporated | Malden | MA | — | ◇ UNVERIFIED |
| SSSudden Service, Inc., Philadelphia Reman | Philadelphia | MS | — | ◇ UNVERIFIED |
| SSSudden Services, Remanufacturing Center | Carthage | MS | — | ◇ UNVERIFIED |
| SCSufrank Corporation | Lawton | OK | — | ◇ UNVERIFIED |
| SISulvan Industrial Piping | Perth Amboy | NJ | — | ◇ UNVERIFIED |
| SASun Architectural Products, LLC | Cumming | GA | — | ◇ UNVERIFIED |
| SMSuncoast Metal LLC | Sarasota | FL | — | ◇ UNVERIFIED |
| SASundrella Aluminum Products CO. | Phoenix | AZ | — | ◇ UNVERIFIED |
| SMSunlast Metal, INC. | Palm City | FL | — | ◇ UNVERIFIED |
| SWSunshine Welding, Scallop | Port Canaveral | FL | — | ◇ UNVERIFIED |
| SVSun Valley Bronze, Inc. | Bellevue | ID | — | ◇ UNVERIFIED |
