| LLLoma Linda Oil CO | Loma Linda | CA | — | ◇ UNVERIFIED |
| LCLongmont Co-op | Longmont | CO | — | ◇ UNVERIFIED |
| LRLouisiana Research and Engineering | Vicksburg | MS | — | ◇ UNVERIFIED |
| LOLuebbering Oil CO | Hartsburg | MO | — | ◇ UNVERIFIED |
| LBLupton Bulk Plant | Lupton | AZ | — | ◇ UNVERIFIED |
| MCMagellan Corpus Christi Terminal | Corpus Christi | TX | — | ◇ UNVERIFIED |
| MIMake It Fit Motorsports LLC | The Colony | TX | — | ◇ UNVERIFIED |
| MHMandan, Hidatsa, and Arikara (mha) Nation Clean Fuels Refinery | Plaza | ND | — | ◇ UNVERIFIED |
| MEMarathon El Paso Refinery | El Paso | TX | — | ◇ UNVERIFIED |
| MOMarathon Oil CO | Eastpointe | MI | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company LP | Saint Elmo | IL | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company LP | Kuttawa | KY | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company LP | Robinson | IL | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company, LP | Texas City | TX | — | ◇ UNVERIFIED |
| MPMarathon Petroleum CORP Garyville | Garyville | LA | — | ◇ UNVERIFIED |
| MPMarathon Petroleum - Neal Propane Cavern | Kenova | WV | — | ◇ UNVERIFIED |
| MRMarathon Refinery | Mandan | ND | — | ◇ UNVERIFIED |
| MMMarkwest Michigan Pipeline CO LLC | Johannesburg | MI | — | ◇ UNVERIFIED |
| MUMarkwest Utica Emg, LLC | Cadiz | OH | — | ◇ UNVERIFIED |
| MRMartinez Refining Company LLC (previously Shell Oil Products Us, Martinez Ref.) | Martinez | CA | — | ◇ UNVERIFIED |
| MHMarysville Hydrocarbons | Marysville | MI | — | ◇ UNVERIFIED |
| MOMatrix Oil Corporation - Rideout Heights | Whittier | CA | — | ◇ UNVERIFIED |
| MPMattiace Petrochemical Co., INC. | Glen Cove | NY | — | ◇ UNVERIFIED |
| MNMbt Nevada LLC | Henderson | NV | — | ◇ UNVERIFIED |
| MRMcgregor Rd | Coahoma | TX | — | ◇ UNVERIFIED |
| M1Mckittrick 17z Gas Plant | Mckittrick | CA | — | ◇ UNVERIFIED |
| MAMcpherson Agricultural Products LLC | Mcpherson | KS | — | ◇ UNVERIFIED |
| MOMerchants Oil - Merchants Oil - | Denver | CO | — | ◇ UNVERIFIED |
| MOMesa Oil INC | Golden | CO | — | ◇ UNVERIFIED |
| MAMid America Agriproducts-haxtun | Haxtun Area | CO | — | ◇ UNVERIFIED |
| MEMidland Estates LLC | Crockett | TX | — | ◇ UNVERIFIED |
| MFMillennium Fuels Ii | Albany | KY | — | ◇ UNVERIFIED |
| MPMilne Point Unit | Prudhoe Bay | AK | — | ◇ UNVERIFIED |
| MCMKAW Consulting, LLC | Columbus | OH | — | ◇ UNVERIFIED |
| MIMl&l INC D/b/a Necessary Oil Company | Bristol | TN | — | ◇ UNVERIFIED |
| MIMorton International Incorporated | Taylors | SC | — | ◇ UNVERIFIED |
| MEMotiva Enterprises LLC | Convent | LA | — | ◇ UNVERIFIED |
| MTMplx Terminal and Storage Llc, Neal | Neal | WV | — | ◇ UNVERIFIED |
| MPMt Poso Tank Farm | Oildale | CA | — | ◇ UNVERIFIED |
| MTMultiple Tank Hydrostatic Testing Project | Smackover | AR | — | ◇ UNVERIFIED |
| NRNavajo Refining | Lovington | NM | — | ◇ UNVERIFIED |
| NONecessary Oil CO | Bristol | TN | — | ◇ UNVERIFIED |
| NONecessary Oil & Trucking CO | Bristol | TN | — | ◇ UNVERIFIED |
| NRNewcastle Refinery | Weston | WY | — | ◇ UNVERIFIED |
| NLNew Leaf Bio-fuel for Separation By Design | Fontana | CA | — | ◇ UNVERIFIED |
| NCNorphlet Chemical, INC. | Norphlet | AR | — | ◇ UNVERIFIED |
| NBNortheast Biodiesel Company LLC | Greenfield | MA | — | ◇ UNVERIFIED |
| NFNorthway Fuel LLC | Yonkers | NY | — | ◇ UNVERIFIED |
| NDNotre Dame Investors INC - Jennings Refinery | Jennings | LA | — | ◇ UNVERIFIED |
| NLNustar Logistics L P | Pittsburg | CA | — | ◇ UNVERIFIED |
| NFNwpmg00002 Former Texaco Sunburst Works | Sunburst | MT | — | ◇ UNVERIFIED |
| OTOdessa Terminal | Odessa | TX | — | ◇ UNVERIFIED |
| OPOffen Petroleum INC | Commerce City | CO | — | ◇ UNVERIFIED |
| ODOffsite Demolition Charlton Pollard Neighborhood | Beaumont | TX | — | ◇ UNVERIFIED |
| OROlein Recovery CORP | Yabucoa | PR | — | ◇ UNVERIFIED |
| OHOmega Henderson Terminal | Henderson | KY | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | CA | — | ◇ UNVERIFIED |
| OBOrigin Baltimore Recycling, LLC | Curtis Bay | MD | — | ◇ UNVERIFIED |
| OOOxy Occidental Petroleum Corporation | Denver | CO | — | ◇ UNVERIFIED |
| PPPalmer Paving CORP | Springfield | MA | — | ◇ UNVERIFIED |
| PPPalmer Paving CORP | Palmer | MA | — | ◇ UNVERIFIED |
| PPParamount Petr CORP | Long Beach | CA | — | ◇ UNVERIFIED |
| PCPass Canyon | Prescott Valley | AZ | — | ◇ UNVERIFIED |
| PTPaulsboro Technical Center | Paulsboro | NJ | — | ◇ UNVERIFIED |
| PRPelican Refining CO LLC | Lake Charles | LA | — | ◇ UNVERIFIED |
| PPPennzoil Products CO. | Dickinson | TX | — | ◇ UNVERIFIED |
| PPPennzoil Products Company | Roosevelt | UT | — | ◇ UNVERIFIED |
| PQPennzoil Quaker State | Rouseville | PA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State CO Dba Sopus Products-portland | Portland | OR | — | ◇ UNVERIFIED |
| PRPetroleum Refinery | Kirtland | NM | — | ◇ UNVERIFIED |
| PCPetromax Carnegie Plt | Carnegie | PA | — | ◇ UNVERIFIED |
| PSPetro Star INC North Pole Refinery | North Pole | AK | — | ◇ UNVERIFIED |
| PSPetro Star INC Valdez Refinery | Valdez | AK | — | ◇ UNVERIFIED |
| PEPhiladelphia Energy Solutions | Philadelphia | PA | — | ◇ UNVERIFIED |
| P6Philips 66 Gulf Coast Properties LLC | Nederland | TX | — | ◇ UNVERIFIED |
| P6Phillips 66 | Wilmington | CA | — | ◇ UNVERIFIED |
| P6Phillips 66 CO - Lake Charles Refinery | Westlake | LA | — | ◇ UNVERIFIED |
| P6Phillips 66 CO Lar - Trapac Line Inspections | Wilmington | CA | — | ◇ UNVERIFIED |
| P6Phillips 66 - Former Oriental Refinery | Alamosa Area | CO | — | ◇ UNVERIFIED |
| P6Phillips 66 Pipeline LLC | Linden | NJ | — | ◇ UNVERIFIED |
| PSPineview Station | Coalville | UT | — | ◇ UNVERIFIED |
| PCPonica City Refinery | Ponca City | OK | — | ◇ UNVERIFIED |
| PHPort Hamilton Refining and Transportation, Lllp | Christiansted | VI | — | ◇ UNVERIFIED |
| PLPotac, LLC | Corpus Christi | TX | — | ◇ UNVERIFIED |
| POPowerine Oil Company | Long Beach | CA | — | ◇ UNVERIFIED |
| PSPraxair Services INC. | Burlington Township | NJ | — | ◇ UNVERIFIED |
| PSProducer S Choice Soy Ene | Moberly | MO | — | ◇ UNVERIFIED |
| PIPs126 Investments LLC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PCPurecycle CORP | Commerce City | CO | — | ◇ UNVERIFIED |
| QEQuickheet Energy & P | Chesterfield | MO | — | ◇ UNVERIFIED |
| QHQuincy Humane Society | Quincy | IL | — | ◇ UNVERIFIED |
| RGRanger Gas Gathering LLC | Ranger | TX | — | ◇ UNVERIFIED |
| RLRaven Labs | Wellington | FL | — | ◇ UNVERIFIED |
| REReg Emporia LLC | Emporia | KS | — | ◇ UNVERIFIED |
| RERenewable Energy Group, LLC | De Forest | WI | — | ◇ UNVERIFIED |
| RORex Oil | Denver | CO | — | ◇ UNVERIFIED |
| RORex Oil CO | Golden | CO | — | ◇ UNVERIFIED |
| RORex Oil CO INC | Lyons | CO | — | ◇ UNVERIFIED |
| RLRichard Lee Tabor - Rl Tabor Transportation | Bakersfield | CA | — | ◇ UNVERIFIED |
 Rio Valley Biofuels Facility, LLC | Anthony | NM | — | ◇ UNVERIFIED |
