| SLSands Level & Tool Co., INC. | Neodesha | KS | — | ◇ UNVERIFIED |
| SFSanta Fe Fine Finishing | Santa Fe | NM | — | ◇ UNVERIFIED |
| SLSantiam Lumber | Lebanon | OR | — | ◇ UNVERIFIED |
| SBSaunders Brothers | Westbrook | ME | — | ◇ UNVERIFIED |
| SBSaunders Brothers - Locke Mills Plant | Greenwood | ME | — | ◇ UNVERIFIED |
| SSSaunders Supply CO. | Chuckatuck | VA | — | ◇ UNVERIFIED |
| SSSavage Services Corporation- Coal Operation Stp | Saint Paul | VA | — | ◇ UNVERIFIED |
| SSSavage Services Corporation - Timber Operation | Saint Paul | VA | — | ◇ UNVERIFIED |
| SWSavannah Wood Preserving | Savannah | GA | — | ◇ UNVERIFIED |
| SFSaw Finishing | Shipshewana | IN | — | ◇ UNVERIFIED |
| SFSawmill Furniture Company, INC. | Selmer | TN | — | ◇ UNVERIFIED |
| SVSawmill Valley Hardwoods INC | South Gibson | PA | — | ◇ UNVERIFIED |
| SPScc Pallets INC | Modesto | CA | — | ◇ UNVERIFIED |
| SHSchaller Hardwood Lumber Co-yard 2 | Poplar Bluff | MO | — | ◇ UNVERIFIED |
| SLSchroeder Lumber CO LLC | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SISchroth Industries INC | Indiana | PA | — | ◇ UNVERIFIED |
| SLSchwaller Lumber CO INC | Hays | KS | — | ◇ UNVERIFIED |
| SLScotch Lumber Company | Fulton | AL | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Brent | AL | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Jacksons Gap | AL | — | ◇ UNVERIFIED |
| SCScottie Clnr/ Whitemarsh | Lafayette Hill | PA | — | ◇ UNVERIFIED |
| SMScott Mullins Pallets & Lumber | Grayson | KY | — | ◇ UNVERIFIED |
| SWScott Wood Energy Incorporated | Amelia | VA | — | ◇ UNVERIFIED |
| SLSeaford Lumber Company | Mocksville | NC | — | ◇ UNVERIFIED |
| SLSeago Lumber Company | Mccomb | MS | — | ◇ UNVERIFIED |
| SMSealy Mattress | South Gate | CA | — | ◇ UNVERIFIED |
| SMSeaside Mulch INC | Galivants Ferry | SC | — | ◇ UNVERIFIED |
| SPSees Post & Lumber Superfund Site | Marshfield | MO | — | ◇ UNVERIFIED |
| SFSelect Farms LTD Paint Booth | Spokane | WA | — | ◇ UNVERIFIED |
| SFSelect Frame Shop INC | Biscoe | NC | — | ◇ UNVERIFIED |
| SHSelect Hardwoods | Millers Creek | NC | — | ◇ UNVERIFIED |
| SHSeneca Hardwood Lumber/cranberry | Cranberry | PA | — | ◇ UNVERIFIED |
| SISentinel Industries INC | Tumbling Shoals | AR | — | ◇ UNVERIFIED |
| SMSexton Metalcraft Inc-raytown | Raytown | MO | — | ◇ UNVERIFIED |
| SMSeymour Manufacturing Company | Altamont | TN | — | ◇ UNVERIFIED |
| SLShadybrook Lumber Products | North Plains | OR | — | ◇ UNVERIFIED |
| SCShamrock Cabinets INC | Jasper | IN | — | ◇ UNVERIFIED |
| SMSharp Model | Bruce Township | MI | — | ◇ UNVERIFIED |
| SIShaw Industries Group INC Plant Hi | Pelzer | SC | — | ◇ UNVERIFIED |
| SISheilas INC | Charleston | SC | — | ◇ UNVERIFIED |
| SSShenandoah Shutters | Richmond | VA | — | ◇ UNVERIFIED |
| SWShenandoah Wood Preservers | Scotland Neck | NC | — | ◇ UNVERIFIED |
| SLShomaker Lumber Company, INC. | Mckenzie | TN | — | ◇ UNVERIFIED |
| SLShoun Lumber | Butler | TN | — | ◇ UNVERIFIED |
| SIShowood INC | Ecru | MS | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company Inc, Sawmill Division | Shuqualak | MS | — | ◇ UNVERIFIED |
 Sierra Pacific Industries | Quincy | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Central Valley | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Loyalton | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries (2042-rd) | Red Bluff | CA | — | ◇ UNVERIFIED |
| SBSilver Bay Logging Wrangell Sawmill | Wrangell | AK | — | ◇ UNVERIFIED |
| SWSimcoe Wood Products INC. | Cullman | AL | — | ◇ UNVERIFIED |
| SISimonds International CORP | Fitchburg | MA | — | ◇ UNVERIFIED |
| SCSimpson County Wood Products CO | Franklin | KY | — | ◇ UNVERIFIED |
| STSimpson Timber CO Commencement Bay Opr | Tacoma | WA | — | ◇ UNVERIFIED |
| STSimpson Timber CO St Yd Sawmill 5 | Shelton | WA | — | ◇ UNVERIFIED |
| SBSims Bark Company INC | Brent | AL | — | ◇ UNVERIFIED |
| SMSingleton Mouldings | Breckenridge | TX | — | ◇ UNVERIFIED |
| SLSipe Lumber CO | Taylorsville | NC | — | ◇ UNVERIFIED |
| SKS & K Industries INC - Bldg #2 | Lexington | MO | — | ◇ UNVERIFIED |
| SLSkookum Lumber Plant | Shelton | WA | — | ◇ UNVERIFIED |
| SMSkyjack Mfg | Glendale | AZ | — | ◇ UNVERIFIED |
| SLSmallwood Lumber CO LLC | Frenchburg | KY | — | ◇ UNVERIFIED |
| SBSmith Brothers Lumber | Hartford | KY | — | ◇ UNVERIFIED |
| SCSmith Cabinet Works | Dyersville | IA | — | ◇ UNVERIFIED |
| SCSmith County | Forest | MS | — | ◇ UNVERIFIED |
| SFSmith Flooring INC | Winona | MO | — | ◇ UNVERIFIED |
| STSmith-turner Tie Company, LLC | Taylor | AR | — | ◇ UNVERIFIED |
| SPSmitty's Pallet Service | West Sacramento | CA | — | ◇ UNVERIFIED |
| SHSnow Hill Chip Mill | Snow Hill | NC | — | ◇ UNVERIFIED |
| SSSoil Solutions CO. | Elkhart | IN | — | ◇ UNVERIFIED |
| SDSole Design Cabinetry | Red Boiling Springs | TN | — | ◇ UNVERIFIED |
| SMSolon Manufacturing | Solon | ME | — | ◇ UNVERIFIED |
| SSSol-pro/lilyblad Site | Tacoma | WA | — | ◇ UNVERIFIED |
| SMSolvay - Maiden Rock Mine | Melrose | MT | — | ◇ UNVERIFIED |
| SWSomerset Wood Products in | Burnside | KY | — | ◇ UNVERIFIED |
| SCSonny Clnr/ Lower Gwynedd | Spring House | PA | — | ◇ UNVERIFIED |
| SPSonoco Products CO. - Baker Division | Granite Falls | NC | — | ◇ UNVERIFIED |
| SPSonoco Products - Temple | Temple | GA | — | ◇ UNVERIFIED |
| SRSonoco Reels | Hartselle | AL | — | ◇ UNVERIFIED |
| SSSorrells Sawmill | Sparkman | AR | — | ◇ UNVERIFIED |
| SCSouth Central Pallets, INC D/b/a Smith Pallet Company, INC | Hatfield | AR | — | ◇ UNVERIFIED |
| STSoutheastern Timber Products - Ackerman Mill | Ackerman | MS | — | ◇ UNVERIFIED |
| SLSouth-east Lumber CO | Kernersville | NC | — | ◇ UNVERIFIED |
| SPSoutheast Pallet Recycling CO | Louisville | KY | — | ◇ UNVERIFIED |
| SWSoutheast Wood Products INC. Dba Ramer Wood Products | Ramer | TN | — | ◇ UNVERIFIED |
| SMSouthern Maryland Wood Treatment | Hollywood | MD | — | ◇ UNVERIFIED |
| SVSouthern Veneer Company Incorporated | Thomasville | NC | — | ◇ UNVERIFIED |
| SWSouthern Wood Chips | Jasper | AL | — | ◇ UNVERIFIED |
| SWSouthern Wood Piedmont CO | Gulf | NC | — | ◇ UNVERIFIED |
| SWSouthern Wood Treating, INC. | Guayanilla | PR | — | ◇ UNVERIFIED |
| SWSouthern Wood Treatment CO INC | Winchester | KY | — | ◇ UNVERIFIED |
| SSSouthport Sawmill | Coos Bay | OR | — | ◇ UNVERIFIED |
| SSSouthport Sawmill | North Bend | OR | — | ◇ UNVERIFIED |
| SLSouthside Lumber Company Incorporated | Emporia | VA | — | ◇ UNVERIFIED |
| SLSouthwood Lumber & Pallet INC | Orrville | OH | — | ◇ UNVERIFIED |
| SBSpann Brothers Lumber CO INC | White Bluff | TN | — | ◇ UNVERIFIED |
| SWSpecialized Wood Products | Elkhart | IN | — | ◇ UNVERIFIED |
| SASpecialloy Acquisition Company | New Madrid | MO | — | ◇ UNVERIFIED |
