| SBSandhill Bach Rng Facility | Dorchester | WI | — | ◇ UNVERIFIED |
| SFSandhill Five Star Rng | Elk Mound | WI | — | ◇ UNVERIFIED |
| SFSan Francisco Distilling Company Inc | Danville | CA | — | ◇ UNVERIFIED |
| SLSaniones LLC | Detroit | MI | — | ◇ UNVERIFIED |
| SLSaniones LLC | Detroit | MI | — | ◇ UNVERIFIED |
| SJSan Joaquin Refining CO. INC. | North Hollywood | CA | — | ◇ UNVERIFIED |
| SLSan Luis Tank Piping Construct | Sun Valley | CA | — | ◇ UNVERIFIED |
| SLSan Luis Valley Protein Energy CORP | Monte Vista | CO | — | ◇ UNVERIFIED |
| SPSan Pablo Bay Pipeline Company LLC | Tracy | CA | — | ◇ UNVERIFIED |
| SFSanta Fe Springs Refinery | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| SMSanta Maria Asphalt Refinery | Santa Maria | CA | — | ◇ UNVERIFIED |
| SLSantolubes LLC | Saint Charles | MO | — | ◇ UNVERIFIED |
| SBSapp Brothers, INC. | Omaha | NE | — | ◇ UNVERIFIED |
| SCSartomer CO | New Brunswick | NJ | — | ◇ UNVERIFIED |
| SSSa Sanitary Tortilla Company, INC. | San Antonio | TX | — | ◇ UNVERIFIED |
| SCSasol Chem USA Llc/oil City | Oil City | PA | — | ◇ UNVERIFIED |
| SNSasol North America INC - Lab Plant | Westlake | LA | — | ◇ UNVERIFIED |
| SASauget Area 2 Sites Group | Sauget | IL | — | ◇ UNVERIFIED |
| SCSavage & Cook | Vallejo | CA | — | ◇ UNVERIFIED |
| SCSavage & Cooke Distillery | Vallejo | CA | — | ◇ UNVERIFIED |
| SDSazerac Distiller, LLC Db/a Iron Bull Distilert | Halethorpe | MD | — | ◇ UNVERIFIED |
| SNSazerac North America INC | Saint Joseph | KY | — | ◇ UNVERIFIED |
| SNSazerac North America INC Dba the Glenmore Distill | Owensboro | KY | — | ◇ UNVERIFIED |
| SISccs, INC. | New Brockton | AL | — | ◇ UNVERIFIED |
| SLSea Lion Tech INC | Texas City | TX | — | ◇ UNVERIFIED |
| SPSeaport Portland Terminal | Portland | OR | — | ◇ UNVERIFIED |
| SISeptimus INC | Paris | IL | — | ◇ UNVERIFIED |
| SCService Chemical LLC | North Andover | MA | — | ◇ UNVERIFIED |
| SCSettlers Corporate Center Bldg Six | Pittsburgh | PA | — | ◇ UNVERIFIED |
| SCSettlers Corporate Center Bldg Three | Pittsburgh | PA | — | ◇ UNVERIFIED |
| SSSeven Stills, LLC | San Francisco | CA | — | ◇ UNVERIFIED |
| SDSeventy-Eight Distribution, LLC | Lexington | KY | — | ◇ UNVERIFIED |
| SRSgr Railyard | San Patricio | TX | — | ◇ UNVERIFIED |
| SLSheffield Lubricants | Casa Grande | AZ | — | ◇ UNVERIFIED |
| SOShell Oil Company | Shreveport | LA | — | ◇ UNVERIFIED |
| SOShell Oil Company | Carson | CA | — | ◇ UNVERIFIED |
| SOShell Oil Products US | Martinez | CA | — | ◇ UNVERIFIED |
| SOShell Oil Products US Van Nuys Terminal | Van Nuys | CA | — | ◇ UNVERIFIED |
| SLShelly Liquid Division | Gallipolis | OH | — | ◇ UNVERIFIED |
| SSShine Spirits LLC | Portland | OR | — | ◇ UNVERIFIED |
 Shire Distilling, LLC | Brookshire | TX | — | ◇ UNVERIFIED |
| SQSide Quest Seltzer Company | Pittsburgh | PA | — | ◇ UNVERIFIED |
| SASigma - Aldrich Mfg LLC Dekalb Facility | Saint Louis | MO | — | ◇ UNVERIFIED |
| SGSi Group at Bay Logistics | Detroit | MI | — | ◇ UNVERIFIED |
| SGSi Group USA (usaa), LLC - North Plant | Morgantown | WV | — | ◇ UNVERIFIED |
| SESilver Eagle Refining - Woods Cross Inc.- Petroleum Products Refining | Woods Cross | UT | — | ◇ UNVERIFIED |
| SOSinclair Oil Tulsa Refining Tulsa Trucking | Tulsa | OK | — | ◇ UNVERIFIED |
| SSSkeeter Shine, LLC | Manchester | NH | — | ◇ UNVERIFIED |
| SPSk Primacor Americas | Freeport | TX | — | ◇ UNVERIFIED |
| SLSlcc LLC | Kansas City | MO | — | ◇ UNVERIFIED |
