| 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 | Central Valley | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Quincy | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Loyalton | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries (2042-rd) | Red Bluff | CA | — | ◇ UNVERIFIED |
| SBSilver Bay Logging Wrangell Sawmill | Wrangell | AK | — | ◇ UNVERIFIED |
