| LBLasalle Bioenergy LLC | Urania | LA | — | ◇ UNVERIFIED |
| LLLasalle Lumber CO LLC - Urania Sawmill | Urania | LA | — | ◇ UNVERIFIED |
| LCLavelle Company | Fargo | ND | — | ◇ UNVERIFIED |
| LLLevesque Landfill | Ashland | ME | — | ◇ UNVERIFIED |
| LMLexington Manufacturing | Prineville | OR | — | ◇ UNVERIFIED |
| LLLong Life Treated Wood | Hebron | MD | — | ◇ UNVERIFIED |
 Louisiana Pacific CORP. Silsbee Tx | Silsbee | TX | — | ◇ UNVERIFIED |
| MTMaderas Tratadas (former Boricua Wood) | Toa Baja | PR | — | ◇ UNVERIFIED |
| MLManke Lumber / Superior Wood Treating | Sumner | WA | — | ◇ UNVERIFIED |
| MCMarquis CORP. Dba Marquis Spas | Independence | OR | — | ◇ UNVERIFIED |
| MLMartco LLC - Chopin Mill | Chopin | LA | — | ◇ UNVERIFIED |
| MPMartco Partnership | Morrow | LA | — | ◇ UNVERIFIED |
| MLMcarthur Lumber and Post | Mc Arthur | OH | — | ◇ UNVERIFIED |
| MCMcfarland Cascade Pole and Lumber | Eugene | OR | — | ◇ UNVERIFIED |
| MCMcfarland Cascade Pole and Lumber CO | Tacoma | WA | — | ◇ UNVERIFIED |
| MIMenard INC Midwest Mfg & Dist | Eau Claire | WI | — | ◇ UNVERIFIED |
| MCMerillat Corporation | Mount Jackson | VA | — | ◇ UNVERIFIED |
| MEMerit Energy Company, LLC - Tobey Compressor Station | Charleston | AR | — | ◇ UNVERIFIED |
| MSMid South Lumber INC | Meridian | MS | — | ◇ UNVERIFIED |
| MWMid-states Wood Preservers LLC | Simsboro | LA | — | ◇ UNVERIFIED |
| MMMidwest Manufacturing Treating Plant | Plano | IL | — | ◇ UNVERIFIED |
| MMMidwest Mfg Holiday City Treating Plant | Holiday City | OH | — | ◇ UNVERIFIED |
| MMMidwest Mfg Valley Treating Plant | Valley | NE | — | ◇ UNVERIFIED |
| MTMidwest Timber INC | Edwardsburg | MI | — | ◇ UNVERIFIED |
| MBMiles Bogalusa Mill | Bogalusa | LA | — | ◇ UNVERIFIED |
 Missouri Tie LLC | Reynolds | MO | — | ◇ UNVERIFIED |
| MWMissouri Walnut LLC | Neosho | MO | — | ◇ UNVERIFIED |
| MPMurphy Plywood (prairie Road) | Eugene | OR | — | ◇ UNVERIFIED |
| NANaval Air Station Pensacola | Pensacola | FL | — | ◇ UNVERIFIED |
| NBNew Boston Lumber Mill | New Boston | TX | — | ◇ UNVERIFIED |
| NTNortheast Treaters INC | Belchertown | MA | — | ◇ UNVERIFIED |
| NHNorth Hudson Woodcraft Corporation | Dolgeville | NY | — | ◇ UNVERIFIED |
| NBNorthwest Building Tech | Seattle | WA | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, INC. - Dailey Yard | Dailey | WV | — | ◇ UNVERIFIED |
| NPNorthwood Panelboard Company | Solway | MN | — | ◇ UNVERIFIED |
| NCNu-wood Company, LLC | Goshen | IN | — | ◇ UNVERIFIED |
| ODOilfield Division | Lufkin | TX | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden | Cedartown | GA | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden | Tulia | TX | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden | Bruceton Mills | WV | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden-aber | Aberdeen | NC | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden Elmer | Elmer | NJ | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden INC | Doswell | VA | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden, INC. | Davenport | FL | — | ◇ UNVERIFIED |
| OCOld Castle Lawn and Garden INC - Pageland Plant | Pageland | SC | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Gdns | Paola | KS | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Louisburg | NC | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Powderly | TX | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Noblesville | IN | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Elk River | MN | — | ◇ UNVERIFIED |
