| JCJohnson Controls, INC | Livermore | CA | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises | San Antonio | TX | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises Dba San Antonio Foam Fabric | San Antonio | TX | — | ◇ UNVERIFIED |
| JIJsp International, INC. | Butler | PA | — | ◇ UNVERIFIED |
| KIKingspan Insulated Panels | Mattoon | IL | — | ◇ UNVERIFIED |
| LTL-3 Technologies, INC. | Goleta | CA | — | ◇ UNVERIFIED |
| LCLear CORP Detroit | Detroit | MI | — | ◇ UNVERIFIED |
| LCLear Corporation, Farwell Plant (b7294) | Farwell | MI | — | ◇ UNVERIFIED |
| LILeon Interiors INC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| LCLucky Container INC | Vernon | CA | — | ◇ UNVERIFIED |
| MFMarco Foam Products INC | Santa Ana | CA | — | ◇ UNVERIFIED |
 Marine Fenders International INC | Wilmington | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products INC | Corona | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products INC | Hayward | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products- Packaging & Other Foam Products Manufacturing | Salt Lake City | UT | — | ◇ UNVERIFIED |
| MIMastercraft Industries | Berlin | OH | — | ◇ UNVERIFIED |
| MCMaxwell Chase Technologies, LLC | Atlanta | GA | — | ◇ UNVERIFIED |
| MSM.h. Stallman | Providence | RI | — | ◇ UNVERIFIED |
| MTMickey Truck Bodies | High Point | NC | — | ◇ UNVERIFIED |
| MUMidwest Urethane Processing Company | Tulsa | OK | — | ◇ UNVERIFIED |
| MMM & M Cone, INC. | Chatsworth | GA | — | ◇ UNVERIFIED |
| MPMoldrite Products, INC. | Waukesha | WI | — | ◇ UNVERIFIED |
| MCMonsanto Company | Anaheim | CA | — | ◇ UNVERIFIED |
| MGMy Guy & I, INC. | Delray Beach | FL | — | ◇ UNVERIFIED |
| NPNatural Polymers LLC | Cortland | IL | — | ◇ UNVERIFIED |
| NPNcfi Polyurethanes Slc | Clearfield | UT | — | ◇ UNVERIFIED |
| NINebraska Inds | Wauseon | OH | — | ◇ UNVERIFIED |
| NBNoa Brands America - 1460 Overlook Dr | Lafayette | CO | — | ◇ UNVERIFIED |
| NINomaco Incorporated | Youngsville | NC | — | ◇ UNVERIFIED |
| NINordock Incorporated | Westerville | OH | — | ◇ UNVERIFIED |
| NPNorthern Products CO | Alsip | IL | — | ◇ UNVERIFIED |
| NFNorthwest Foam Products, INC | Twin Falls | ID | — | ◇ UNVERIFIED |
| OCOklahoma City Polyethylene Foam Extrusion Plant | Yukon | OK | — | ◇ UNVERIFIED |
| OPOlympic Products, LLC | Greensboro | NC | — | ◇ UNVERIFIED |
| OAOtb Architectural Elements, INC. | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| OCOwens Corning Insulating Systems | Cortland | IL | — | ◇ UNVERIFIED |
| PMPacific Miniatures | Fullerton | CA | — | ◇ UNVERIFIED |
| PUPacific Urethanes, LLC | Ontario | CA | — | ◇ UNVERIFIED |
| PDPackage Design and Mfg | Independence | OH | — | ◇ UNVERIFIED |
| PDPackage Design and Mfg | Cincinnati | OH | — | ◇ UNVERIFIED |
| PDPackage Design and Mfg | San Antonio | TX | — | ◇ UNVERIFIED |
| PDPackage Design & Mfg INC | Brighton | MI | — | ◇ UNVERIFIED |
| PSPackaging Solutions INC | Bayamon | PR | — | ◇ UNVERIFIED |
| PTPackaging Technology, INC. | Exton | PA | — | ◇ UNVERIFIED |
| PCPactiv Corporation - La Mirada | La Mirada | CA | — | ◇ UNVERIFIED |
| PIPactuco, Incorporated | Lompoc | CA | — | ◇ UNVERIFIED |
| PIPak-lite, INC. | Mebane | NC | — | ◇ UNVERIFIED |
| PIPak-lite, INC. | Suwanee | GA | — | ◇ UNVERIFIED |
| PNPalziv North America, INC. | Louisburg | NC | — | ◇ UNVERIFIED |
| PDParamount Die Corporation | Edinboro | PA | — | ◇ UNVERIFIED |
