| SESilver Eagle Refining - Woods Cross Inc.- Petroleum Products Refining | Woods Cross | UT | — | ◇ UNVERIFIED |
| SOSinclair Oil Tulsa Refining Tulsa Trucking | Tulsa | OK | — | ◇ UNVERIFIED |
| SPSk Primacor Americas | Freeport | TX | — | ◇ UNVERIFIED |
| SOSlb One Sub Sea | Mobile | AL | — | ◇ UNVERIFIED |
| SLSlcc LLC | Kansas City | MO | — | ◇ UNVERIFIED |
| SFSmarter Fuel | Wind Gap | PA | — | ◇ UNVERIFIED |
| SASmiley's Auto Shop | Greenbrae | CA | — | ◇ UNVERIFIED |
| SESmisson-Mathis Energy, LLC | East Dublin | GA | — | ◇ UNVERIFIED |
| SFSmith Facing & Supply CO. | Cleveland | OH | — | ◇ UNVERIFIED |
| SBSmithfield Bioenergy LLC | Minersville | UT | — | ◇ UNVERIFIED |
| SHSnf Holding Company | Commerce | CA | — | ◇ UNVERIFIED |
| SASnf-riceboro (flocryl - Acrylamide Plant) | Riceboro | GA | — | ◇ UNVERIFIED |
| SPSoap Properties LLC | Gardena | CA | — | ◇ UNVERIFIED |
| SSolcom | Torrance | CA | — | ◇ UNVERIFIED |
| SLSolenis LLC | Gainesville | GA | — | ◇ UNVERIFIED |
| SLSolenis LLC | Carson | CA | — | ◇ UNVERIFIED |
| SASolstice Advanced Materials Us, INC - Hudson | Hudson | CO | — | ◇ UNVERIFIED |
| SMSolugen Minetta Facility | Houston | TX | — | ◇ UNVERIFIED |
| SISolutia, INC. - Linden Facility | Linden | NJ | — | ◇ UNVERIFIED |
| SPSolutia Plant | Trenton | MI | — | ◇ UNVERIFIED |
| SUSolvay USA INC | New Brunswick | NJ | — | ◇ UNVERIFIED |
| SUSolvay USA Snyder | Snyder | TX | — | ◇ UNVERIFIED |
| SLSonneborn LLC | Petrolia | PA | — | ◇ UNVERIFIED |
| SLSonneborn Llc/petrolia Plt | Petrolia | PA | — | ◇ UNVERIFIED |
| SMSoulbrain Mi Incorporated | Kokomo | IN | — | ◇ UNVERIFIED |
| SBSouth Bay Salt Works | Chula Vista | CA | — | ◇ UNVERIFIED |
| SESouthern Energy CO INC | Shelbyville | TN | — | ◇ UNVERIFIED |
 Southern States Chemical, INC. | Savannah | GA | — | ◇ UNVERIFIED |
| SSSouth Shore Coke CO | South Shore | KY | — | ◇ UNVERIFIED |
| SGSouthwest Georgia Ethanol, LLC | Pelham | GA | — | ◇ UNVERIFIED |
| SOSouthwest Oil Recycling INC | Corpus Christi | TX | — | ◇ UNVERIFIED |
| SPSpecialty Products - Institute | Institute | WV | — | ◇ UNVERIFIED |
| SPSpecialty Products Us, LLC | Institute | WV | — | ◇ UNVERIFIED |
| SPSpecialty Products Us, LLC - Glutaraldehyde Plant | Institute | WV | — | ◇ UNVERIFIED |
| SPSpecialty Products Us, LLC - Polyox Plant | Institute | WV | — | ◇ UNVERIFIED |
| SESpencer Environmental | Portland | OR | — | ◇ UNVERIFIED |
| SPSpi Polyols INC. | New Castle | DE | — | ◇ UNVERIFIED |
| SPSplash Products INC | Ayer | MA | — | ◇ UNVERIFIED |
| SISpontex INC | Columbia | TN | — | ◇ UNVERIFIED |
| SASRD Automotive, LLC | Wauregan | CT | — | ◇ UNVERIFIED |
| SVS.s.i. Vital Wheat Gluten Project | Phillipsburg | KS | — | ◇ UNVERIFIED |
| SCStallings Chemical Inc. | Pocatello | ID | — | ◇ UNVERIFIED |
| SCStallings Chemical Inc. | Pocatello | ID | — | ◇ UNVERIFIED |
| SIStarcon International | Artesia | NM | — | ◇ UNVERIFIED |
| SIStarcon International | Lemont | IL | — | ◇ UNVERIFIED |
| STStar Thermoplastic Alloys & Rubbers INC | Broadview | IL | — | ◇ UNVERIFIED |
| SBStein Bros. Oil, INC. | Belleville | IL | — | ◇ UNVERIFIED |
| SJSt Jude Medical Puerto Rico LLC | Arecibo | PR | — | ◇ UNVERIFIED |
| SMSt. Mary's Refinery CO. | Saint Marys | WV | — | ◇ UNVERIFIED |
| SMStoltz Metals INC | Richmond | CA | — | ◇ UNVERIFIED |
| SCStoney Creek Technologies LLC | Marcus Hook | PA | — | ◇ UNVERIFIED |
| SPStreamline Polymers | Houston | TX | — | ◇ UNVERIFIED |
| SIStronghold Inspection, LLC | Texas City | TX | — | ◇ UNVERIFIED |
| SRSt. Rose Refinery LLC | Saint Rose | LA | — | ◇ UNVERIFIED |
| SRSt Rose Refinery LLC - St Rose Refinery | Saint Rose | LA | — | ◇ UNVERIFIED |
| SSudoc | Pittsburgh | PA | — | ◇ UNVERIFIED |
| SWSuez Wts | San Marcos | CA | — | ◇ UNVERIFIED |
| SCSummit Clinical Laboratories | Brookfield | WI | — | ◇ UNVERIFIED |
| SBSumo Biosciences | Pasadena | CA | — | ◇ UNVERIFIED |
| SASun Air Jets | Van Nuys | CA | — | ◇ UNVERIFIED |
| SRSunbelt Refining CO. | Coolidge | AZ | — | ◇ UNVERIFIED |
| SESuncoke Energy | Franklin Furnace | OH | — | ◇ UNVERIFIED |
| SCSun Coke Energy Indiana Harbor Operations | East Chicago | IN | — | ◇ UNVERIFIED |
| SESuncoke Energy Indiana Harbor Operations | East Chicago | IN | — | ◇ UNVERIFIED |
| SRSunland Refining | Bakersfield | CA | — | ◇ UNVERIFIED |
| SISunoco INC Eagle Point Refinery | Westville | NJ | — | ◇ UNVERIFIED |
| SISunoco INC (r&m) Eagle Point Facility | Westville | NJ | — | ◇ UNVERIFIED |
| SNSunoco Nlr - North Little Rock Terminal | North Little Rock | AR | — | ◇ UNVERIFIED |
| SPSunoco Partners Mkt & Term LP Darby Creek Tank Farm | Darby | PA | — | ◇ UNVERIFIED |
| SPSunoco Philadelphia Refinery | Philadelphia | PA | — | ◇ UNVERIFIED |
| SRSunpol Resins & Polymers INC | Fairfield | CA | — | ◇ UNVERIFIED |
| SGSuperior Graphite CO | Hopkinsville | KY | — | ◇ UNVERIFIED |
| SGSuperior Graphite CO | Chicago | IL | — | ◇ UNVERIFIED |
| SISuperior Industries International | Pittsburg | KS | — | ◇ UNVERIFIED |
| SOSustainable Organic Solution | Santa Clara | CA | — | ◇ UNVERIFIED |
| SESutherland Ethanol CO LLC | Sutherland | NE | — | ◇ UNVERIFIED |
| SRSweeny Refinery Petrochem | Sweeny | TX | — | ◇ UNVERIFIED |
| SISymrise, INC. | Jacksonville | FL | — | ◇ UNVERIFIED |
| SRSynergy Research Group | North Hollywood | CA | — | ◇ UNVERIFIED |
| SSyngenta | Bucks | AL | — | ◇ UNVERIFIED |
| SCSyntec CORP | New Castle | DE | — | ◇ UNVERIFIED |
| SLSynthcon LLC | Colorado Springs | CO | — | ◇ UNVERIFIED |
| SLSynthepor LLC | Nampa | ID | — | ◇ UNVERIFIED |
| TITakasago International CORP (usa) | University Park | IL | — | ◇ UNVERIFIED |
| TATalley Asphalt Products Company, INC. | Taft | CA | — | ◇ UNVERIFIED |
| THTaminco Higher Amines Inc/st. Gabriel | Saint Gabriel | LA | — | ◇ UNVERIFIED |
| TSTangible Science | Menlo Park | CA | — | ◇ UNVERIFIED |
| TPTb Philly | Carrollton | TX | — | ◇ UNVERIFIED |
| TITeam Industrial Services INC | Rodeo | CA | — | ◇ UNVERIFIED |
| TCTedia Company INC (1409030683) | Fairfield | OH | — | ◇ UNVERIFIED |
| TLTef Labs | Austin | TX | — | ◇ UNVERIFIED |
| TATeknor Apex CO | Attleboro | MA | — | ◇ UNVERIFIED |
| TTeknos | Charlotte | NC | — | ◇ UNVERIFIED |
| TITeksonix INC Gary Ref Fruita CO | Fruita | CO | — | ◇ UNVERIFIED |
| TOTelfer Oil Company | Martinez | CA | — | ◇ UNVERIFIED |
| TPTelfer Pavement Technologies LLC Martinez | Martinez | CA | — | ◇ UNVERIFIED |
| TPTennessee Products | Chattanooga | TN | — | ◇ UNVERIFIED |
| TTesoro | Salt Lake City | UT | — | ◇ UNVERIFIED |
| T9Tesoro 9610-1917 | Lancaster | CA | — | ◇ UNVERIFIED |
| TBTesoro - Barbers Point Marine Loading | Kapolei | HI | — | ◇ UNVERIFIED |
