| SCShmeker Construction | Libertyville | IL | — | ◇ UNVERIFIED |
| SOShoppes of Kildeer | Palatine | IL | — | ◇ UNVERIFIED |
| SCShowcase Clnr/bensalem | Bensalem | PA | — | ◇ UNVERIFIED |
 Siemens Industry INC | El Paso | TX | — | ◇ UNVERIFIED |
| SESigma Equipment | Evansville | IN | — | ◇ UNVERIFIED |
| SOSigma Ohio Industries Plant 3 | Jefferson | OH | — | ◇ UNVERIFIED |
| SASignet Armorlite INC | San Marcos | CA | — | ◇ UNVERIFIED |
| SJSigrist Jason | Farina | IL | — | ◇ UNVERIFIED |
| SSSika Sarnafil | Cambridge, Town of | MA | — | ◇ UNVERIFIED |
| SPSilgan Plastic Closure Solutions | Tolleson | AZ | — | ◇ UNVERIFIED |
| SWSilgan White Cap CORP | Champaign | IL | — | ◇ UNVERIFIED |
| SWSilgan White Cap Corporation | Athens | GA | — | ◇ UNVERIFIED |
| SLSilver Line Windows - Aluminum Div | Middlesex | NJ | — | ◇ UNVERIFIED |
| SSSilver State Plastics INC | Greeley | CO | — | ◇ UNVERIFIED |
| SWSimonton Windows | Paris | IL | — | ◇ UNVERIFIED |
 Sinicon Plastics INC | Dalton | MA | — | ◇ UNVERIFIED |
| SSSir Speedy | Parkersburg | WV | — | ◇ UNVERIFIED |
| SASkc America INC. | Sunnyvale | CA | — | ◇ UNVERIFIED |
| SGSkf Gastonia Facility | Gastonia | NC | — | ◇ UNVERIFIED |
| SVSkokie, Village of | Skokie | IL | — | ◇ UNVERIFIED |
| SUSkulls Unlimited | Oklahoma City | OK | — | ◇ UNVERIFIED |
| SISledgecraft, INC. | Murfreesboro | TN | — | ◇ UNVERIFIED |
| SJSlm Jetran Mfg CORP | Franklin Twp | NJ | — | ◇ UNVERIFIED |
| SGSloan Glass INC | Culloden | WV | — | ◇ UNVERIFIED |
| SASmall Assemblies INC | Chicago | IL | — | ◇ UNVERIFIED |
| SCSmall CORP INC | Greenfield | MA | — | ◇ UNVERIFIED |
| SPSmall Paper CO. | Huntington Park | CA | — | ◇ UNVERIFIED |
| SMSmart Metals | Lawrence | MA | — | ◇ UNVERIFIED |
| SISmf INC | Minonk | IL | — | ◇ UNVERIFIED |
| SESmithco Engineering INC | Tulsa | OK | — | ◇ UNVERIFIED |
| SUSmithers-oasis USA | Dayton | NV | — | ◇ UNVERIFIED |
| SMSmith Mountain Industries INC | Forest | VA | — | ◇ UNVERIFIED |
| SMS & Molders, INC | Manalapan | NJ | — | ◇ UNVERIFIED |
| SISmt Incorporated - Raleigh Plant | Raleigh | NC | — | ◇ UNVERIFIED |
| SKSmurfit Kappa North America LLC | La Puente | CA | — | ◇ UNVERIFIED |
| SSSmurfit Stone Container CORP | Chesterfield | MO | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container CORP | Philadelphia | PA | — | ◇ UNVERIFIED |
| SSSmurfit Stone Container Ent | Louisville | KY | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container Enterprises | Covington | GA | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container/jersey Shore Plt | Jersey Shore | PA | — | ◇ UNVERIFIED |
| SASnappy Adp Div of Standex International | Detroit Lakes | MN | — | ◇ UNVERIFIED |
| SISnyder Industries | Lincoln | NE | — | ◇ UNVERIFIED |
| SISnyder Industries,inc. | Marked Tree | AR | — | ◇ UNVERIFIED |
| SMSocati Montana | Missoula | MT | — | ◇ UNVERIFIED |
| SLSoft-lite LLC | Streetsboro | OH | — | ◇ UNVERIFIED |
| SCSokol & Company | Countryside | IL | — | ◇ UNVERIFIED |
| SCSollid Cabinetry | Tempe | AZ | — | ◇ UNVERIFIED |
| SCSolo Cup CO | Highland Park | IL | — | ◇ UNVERIFIED |
| SCSolo Cup CO | Wheeling | IL | — | ◇ UNVERIFIED |
| SCSolo Cup Operating CORP | Urbana | IL | — | ◇ UNVERIFIED |
| SCSolo Cup Operating Corporation - Thomaston Facility | Thomaston | GA | — | ◇ UNVERIFIED |
| SOSomerset Office Condominium | Boston | MA | — | ◇ UNVERIFIED |
| SCSonoco Corrflex York | York | PA | — | ◇ UNVERIFIED |
| SDSonoco Display and Packaging | Winston Salem | NC | — | ◇ UNVERIFIED |
| SPSonoco Products Company INC Molded Plastics Division | Union | SC | — | ◇ UNVERIFIED |
| SPSonoco Protective Solutions INC | Hayward | CA | — | ◇ UNVERIFIED |
| SPSorbent Products CO INC | Somerset | NJ | — | ◇ UNVERIFIED |
| SSorma | Visalia | CA | — | ◇ UNVERIFIED |
| SSSouthbridge Sheet Metal | Southbridge | MA | — | ◇ UNVERIFIED |
| SCSouth Chicago Property Mgmt LTD | Chicago | IL | — | ◇ UNVERIFIED |
| SMSoutheastern Metals | Jacksonville | FL | — | ◇ UNVERIFIED |
| SSSoutheastern Stud & Components, INC. | Montgomery | AL | — | ◇ UNVERIFIED |
| STSoutheastern Tool & Die | Aberdeen | NC | — | ◇ UNVERIFIED |
| SCSouthern Champion Tray, L.p. -- Precision Packaging Division | Chattanooga | TN | — | ◇ UNVERIFIED |
| SCSouthern Container | Ayer | MA | — | ◇ UNVERIFIED |
| SCSouthern Converters INC. | Charlotte | NC | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems | Mcbee | SC | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems | Waukesha | WI | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems INC | Brooklyn Park | MN | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems INC | Richmond | VA | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems INC | Phoenix | NY | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems, INC. | Greensboro | NC | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems, Incorporated - Reidsville Facility | Reidsville | NC | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems LLC | Tampa | FL | — | ◇ UNVERIFIED |
| SGSouthern Graphic Systems LLC | West Monroe | LA | — | ◇ UNVERIFIED |
| SLSouthern Lithoplate INC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SLSouthern Lithoplate Incorporated | Youngsville | NC | — | ◇ UNVERIFIED |
| SMSouthern Marble Mfg INC | Ocala | FL | — | ◇ UNVERIFIED |
| SSSouthern Sales | Travelers Rest | SC | — | ◇ UNVERIFIED |
| SISouthtech INC | Tappahannock | VA | — | ◇ UNVERIFIED |
| SMSouthwest Management CO | Alsip | IL | — | ◇ UNVERIFIED |
| SMSouthwest Mill & Lumber Incorporated | N Hollywood | CA | — | ◇ UNVERIFIED |
| SISpacesonic INC | Union City | CA | — | ◇ UNVERIFIED |
| SPSpartech Plastic | Cape Girardeau | MO | — | ◇ UNVERIFIED |
| SVSpartech Vy-cal Plastics CORP | Conshohocken | PA | — | ◇ UNVERIFIED |
 Special-lite, INC. - | Benton Harbor | MI | — | ◇ UNVERIFIED |
| SESpecial-t Engraving & Gifts | Rockford | IL | — | ◇ UNVERIFIED |
| SLSpecialty Lens Corporation | Salt Lake City | UT | — | ◇ UNVERIFIED |
| SSSpecialty Steel Services Facility | Philadelphia | PA | — | ◇ UNVERIFIED |
| SYSpecialty Yarns and Converting | Porterdale | GA | — | ◇ UNVERIFIED |
| SWSpecified Woodworking Corporation | Laurel | MD | — | ◇ UNVERIFIED |
| SBSpectrum Brands Pet Group INC | Blacksburg | VA | — | ◇ UNVERIFIED |
| SISpeedling, INC. | Ruskin | FL | — | ◇ UNVERIFIED |
| SBSplendor Boats, INC. | Silver Lake | IN | — | ◇ UNVERIFIED |
| SRSpoon Ridge Landfill | Fairview | IL | — | ◇ UNVERIFIED |
| SRSport Redi-mix LLC | Mahomet | IL | — | ◇ UNVERIFIED |
| SWSpringbrook Waste Facility & Compost Site | Naperville | IL | — | ◇ UNVERIFIED |
| SCSpringdale Complex | Springdale | AR | — | ◇ UNVERIFIED |
| SFSpringfield Ford Inc/springfield | Springfield | PA | — | ◇ UNVERIFIED |
| SASr - Arkansas | Wilson | AR | — | ◇ UNVERIFIED |
