| OPOak Point Plant | Belle Chasse | LA | — | ◇ UNVERIFIED |
| OCOccidental Chemical CORP Sauget Plant | Sauget | IL | — | ◇ UNVERIFIED |
| OPOcean Point Terminals (fka Limetree) | Christiansted | VI | — | ◇ UNVERIFIED |
| OTOil Technology, Inc./u.s. Steel Gary | Gary | IN | — | ◇ UNVERIFIED |
| ONOndeo Nalco Energy Services Plant 114 | Odessa | TX | — | ◇ UNVERIFIED |
| OTOtter Tail Power Company | Big Stone City | SD | — | ◇ UNVERIFIED |
| OAOvako Ajax Incorporated | York | SC | — | ◇ UNVERIFIED |
| OTOwens-corning Trumbull Asphalt Linnton Plant | Portland | OR | — | ◇ UNVERIFIED |
| OCOxbow Calcining LLC | Kremlin | OK | — | ◇ UNVERIFIED |
| OCOxbow Calcining LLC - Baton Rouge Calcined Coke Plant | Baton Rouge | LA | — | ◇ UNVERIFIED |
| OMOxbow Midwest Calcining LLC | Lemont | IL | — | ◇ UNVERIFIED |
| OPOxiteno Pasadena Plant | Pasadena | TX | — | ◇ UNVERIFIED |
| PPP4 Production LLC | Rock Springs | WY | — | ◇ UNVERIFIED |
| PBPacific Biodiesel | Keaau | HI | — | ◇ UNVERIFIED |
| PPParallel Products | Louisville | KY | — | ◇ UNVERIFIED |
| PPParamount Petroleum Corporation Refinery | Paramount | CA | — | ◇ UNVERIFIED |
| PHPar Hawaii Refining - Refinery | Kapolei | HI | — | ◇ UNVERIFIED |
| PMPar Montana, LLC - Billings Refinery | Billings | MT | — | ◇ UNVERIFIED |
| PWPar West Refinery | Kapolei | HI | — | ◇ UNVERIFIED |
| PRPasadena Refining System, INC. | Pasadena | TX | — | ◇ UNVERIFIED |
| PCPaseo Cargill Energy | Kansas City | MO | — | ◇ UNVERIFIED |
| POPeerless Oil & Chemicals, INC - Penuelas | Penuelas | PR | — | ◇ UNVERIFIED |
| PPPerstorp Polyols, INC. (0448010133) | Toledo | OH | — | ◇ UNVERIFIED |
| PPPharmco Products | Brookfield | CT | — | ◇ UNVERIFIED |
| P6Phillips 66 Company | Roxana | IL | — | ◇ UNVERIFIED |
| P6Phillips 66 Company Wilmington Plant | Wilmington | CA | — | ◇ UNVERIFIED |
| P6Phillips 66 CO - Sweeny Refinery | Old Ocean | TX | — | ◇ UNVERIFIED |
| P6Phillips 66 - Kansas City Fairfax Terminal | Kansas City | KS | — | ◇ UNVERIFIED |
| PCPiedmont Chemical Industries I, LLC | High Point | NC | — | ◇ UNVERIFIED |
| PLPine Lake Corn Processors, LP | Steamboat Rock | IA | — | ◇ UNVERIFIED |
| PBPlainview Bioenergy, LLC | Plainview | TX | — | ◇ UNVERIFIED |
| PEPlymouth Energy LLC | Merrill | IA | — | ◇ UNVERIFIED |
| PBPoet Biorefing - Coon Rapids LLC | Coon Rapids | IA | — | ◇ UNVERIFIED |
| PBPoet Biorefining - Jewell LLC | Jewell | IA | — | ◇ UNVERIFIED |
| PBPoet Biorefining - Menlo | Menlo | IA | — | ◇ UNVERIFIED |
| PAPolymer Additives - Cleveland Plant | Cleveland | OH | — | ◇ UNVERIFIED |
| PCPolynt Composites USA INC | Valley Park | MO | — | ◇ UNVERIFIED |
| PLPolystar, LLC | Dalton | GA | — | ◇ UNVERIFIED |
| PLPolyventive, LLC | Dalton | GA | — | ◇ UNVERIFIED |
| PLPolyventive, LLC | Calhoun | GA | — | ◇ UNVERIFIED |
| PCPonca City Refinery | Ponca City | OK | — | ◇ UNVERIFIED |
| PAPort Allen Refinery | Port Allen | LA | — | ◇ UNVERIFIED |
| PAPort Arthur Chemicals | Port Arthur | TX | — | ◇ UNVERIFIED |
| PAPort Arthur Manufacturing Complex | Port Arthur | TX | — | ◇ UNVERIFIED |
| PAPort Arthur Tx Calcining Plant | Port Arthur | TX | — | ◇ UNVERIFIED |
| PNPort Neches Terminal | Port Neches | TX | — | ◇ UNVERIFIED |
| POPosco (printers Oil Supply Co) | Wilmington | MA | — | ◇ UNVERIFIED |
| PPotac | Corpus Christi | TX | — | ◇ UNVERIFIED |
| PIPpg Industries - Delaware | Delaware | OH | — | ◇ UNVERIFIED |
| PIPpg Industries INC | La Porte | TX | — | ◇ UNVERIFIED |
| PHPrairie Horizon Agri-energy, LLC | Phillipsburg | KS | — | ◇ UNVERIFIED |
| PEPratt Energy, LLC | Pratt | KS | — | ◇ UNVERIFIED |
| PCPressure Chem Co/pgh | Pittsburgh | PA | — | ◇ UNVERIFIED |
| PRPrinceton Refinery | Princeton | LA | — | ◇ UNVERIFIED |
| PCPryor Chem CO | Pryor | OK | — | ◇ UNVERIFIED |
| PCPssi Chemical Innovations | Kieler | WI | — | ◇ UNVERIFIED |
| PTPurification Techs INC | Chester | CT | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC | Purvis | MS | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC | Robinson | IL | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Lake Charles Calcining Plant | Sulphur | LA | — | ◇ UNVERIFIED |
| RFRecycled Fiberized Products | New Philadelphia | OH | — | ◇ UNVERIFIED |
| RTRed Trail Energy, LLC | Richardton | ND | — | ◇ UNVERIFIED |
| RAReeve Agri Energy, INC. | Garden City | KS | — | ◇ UNVERIFIED |
| RAReg - Albert Lea | Albert Lea | MN | — | ◇ UNVERIFIED |
| RDReg Danville LLC | Danville | IL | — | ◇ UNVERIFIED |
| RGReg Grays Harbor, LLC | Hoquiam | WA | — | ◇ UNVERIFIED |
| RNReg Newton, LLC | Newton | IA | — | ◇ UNVERIFIED |
| RBRenewable Bio Fuels | Port Neches | TX | — | ◇ UNVERIFIED |
| ROResearch Organics LLC Dba Safc (1318172081) | Cuyahoga Heights | OH | — | ◇ UNVERIFIED |
| RSResearch Solvents & Chemicals INC | La Vergne | TN | — | ◇ UNVERIFIED |
| RSResin Solutions, LLC | Stratford | CT | — | ◇ UNVERIFIED |
| RMReynolds Metals Company LLC | Lake Charles | LA | — | ◇ UNVERIFIED |
| RCRho Chemicals CO | Joliet | IL | — | ◇ UNVERIFIED |
| RRRobinson Refining Logistics LLC | Robinson | IL | — | ◇ UNVERIFIED |
 Rochester Midland CORP | Montgomery | IL | — | ◇ UNVERIFIED |
| RARohm and Haas Texas Incorporated | Deer Park | TX | — | ◇ UNVERIFIED |
| RURohmax USA LP | Deer Park | TX | — | ◇ UNVERIFIED |
| RRRolls Royce Naval Marine | Walpole | MA | — | ◇ UNVERIFIED |
| RGRousselot Gelatine | Peabody | MA | — | ◇ UNVERIFIED |
| RORoyal Oak Enterprises LLC | Monterey | TN | — | ◇ UNVERIFIED |
| RIRsymrise INC | Brunswick | GA | — | ◇ UNVERIFIED |
| SISachem INC | Cleburne | TX | — | ◇ UNVERIFIED |
| SFSan Francisco Refinery at Rodeo, California | Rodeo | CA | — | ◇ UNVERIFIED |
| SJSan Joaquin Refining CO INC | Bakersfield | CA | — | ◇ UNVERIFIED |
| SMSanta Maria Facility | Arroyo Grande | CA | — | ◇ UNVERIFIED |
| SGSas Global Fka Sure Alloy Steel Corporation | Warren | MI | — | ◇ UNVERIFIED |
| SRSchuylkill River Tank Farm | Philadelphia | PA | — | ◇ UNVERIFIED |
| SPScott Petroleum Greenville Terminal | Greenville | MS | — | ◇ UNVERIFIED |
| STSe Tylose USA INC. and Its Affiliates | Plaquemine | LA | — | ◇ UNVERIFIED |
| SWSeverstal Wheeling INC - Follansbee | Follansbee | WV | — | ◇ UNVERIFIED |
| SEShaw El Dorado, LLC | El Dorado | AR | — | ◇ UNVERIFIED |
| SCShell Chemical | Deer Park | TX | — | ◇ UNVERIFIED |
| SCShell Chemical LP - Martinez Catayst Plant | Martinez | CA | — | ◇ UNVERIFIED |
| SCShell Chemical Yabucoa, Inc.-yabucoa Refinery | Yabucoa | PR | — | ◇ UNVERIFIED |
| SOShell Opus Puget Sound Refinery | Anacortes | WA | — | ◇ UNVERIFIED |
| SASigma - Aldrich Co-sigma Chemical Company | Saint Louis | MO | — | ◇ UNVERIFIED |
| SGSi Group | Rotterdam Junction | NY | — | ◇ UNVERIFIED |
| SGSi Group INC - South Plant | Morgantown | WV | — | ◇ UNVERIFIED |
| SESilver Eagle Refining-woods Cross | Woods Cross | UT | — | ◇ UNVERIFIED |
| SQSkw Quab Chemicals | Theodore | AL | — | ◇ UNVERIFIED |
