| OLOldcastle Lawn & Garden, INC. | Bostwick | FL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden, INC. | Sauget | IL | — | ◇ UNVERIFIED |
| OHOld Harlan Mill | Blodgett | OR | — | ◇ UNVERIFIED |
| OTOld Town Lumber | Old Town | ME | — | ◇ UNVERIFIED |
| OWOld World Classics INC and Provenza Floors INC | Santa Ana | CA | — | ◇ UNVERIFIED |
| OBOlhausen Billiards | Poway | CA | — | ◇ UNVERIFIED |
| OHOlive Hill Hardwoods, INC. | Olivehill | TN | — | ◇ UNVERIFIED |
| OMOlney Mill INC | Astoria | OR | — | ◇ UNVERIFIED |
| OIOlon Industries INC | Jeffersonville | IN | — | ◇ UNVERIFIED |
| OCOlympic Cedar Products INC | Forks | WA | — | ◇ UNVERIFIED |
| OCOmega Case Company INC | Burbank | CA | — | ◇ UNVERIFIED |
| ONOmega National Products LLC | Louisville | KY | — | ◇ UNVERIFIED |
 Onsite Woodwork Corporation | Austell | GA | — | ◇ UNVERIFIED |
| OOO & O Cutstock INC | White City | OR | — | ◇ UNVERIFIED |
| OSOrange Stair & Millwork INC | Riverside | CA | — | ◇ UNVERIFIED |
| OPOrdie Price's Sawmill INC. | South Gibson | PA | — | ◇ UNVERIFIED |
| OCOregon Canadian Forest Products INC | North Plains | OR | — | ◇ UNVERIFIED |
| OPOregon Pacific Bldg Products INC | Dallas | OR | — | ◇ UNVERIFIED |
| OBOrepac Bldg Products | Fresno | CA | — | ◇ UNVERIFIED |
| ODOriginal Display Fixtures | Vallejo | CA | — | ◇ UNVERIFIED |
| OCOrleans Casket Company | Mandeville | LA | — | ◇ UNVERIFIED |
| OMOrnamental Mouldings Incorporated | Archdale | NC | — | ◇ UNVERIFIED |
| OSO' Shea Lumber Company INC | Glen Rock | PA | — | ◇ UNVERIFIED |
| OIOssiriand, Inc. | Creston | NC | — | ◇ UNVERIFIED |
| OFOttley Floor Co. Inc. | Murray | UT | — | ◇ UNVERIFIED |
| ODOutdoor Designs and Service Dba Outdoor Designs Ll | Minnetonka Mills | MN | — | ◇ UNVERIFIED |
| ODOutdoor Designs and Service Dba Outdoor Designs Ll | Hopkins | MN | — | ◇ UNVERIFIED |
| OHOverseas Hardwoods Company, INC. | Lufkin | TX | — | ◇ UNVERIFIED |
| OFOwen Farmwald Sawmill | Jasper | NY | — | ◇ UNVERIFIED |
| OLOwens Lumber Company, INC. | Tallapoosa | GA | — | ◇ UNVERIFIED |
| OLOwens Lumber Company, INC. | Pine Apple | AL | — | ◇ UNVERIFIED |
| OSOwens Saw Mill INC | Arlington | KY | — | ◇ UNVERIFIED |
| OWOwens Wood Products, INC. | Reno | NV | — | ◇ UNVERIFIED |
| OMOzark Mountain Hardwood Inc-ozark Mountain Hardwood INC | Koshkonong | MO | — | ◇ UNVERIFIED |
| OWOzark Wood Fiber | Goodman | MO | — | ◇ UNVERIFIED |
| PCPacific Clears INC. | Arcata | CA | — | ◇ UNVERIFIED |
| PCPacific Coast Door & Millwork | Stockton | CA | — | ◇ UNVERIFIED |
| PCPacific Coast Forest Products | Arvin | CA | — | ◇ UNVERIFIED |
| PCPacific Columns | Clarksville | TX | — | ◇ UNVERIFIED |
| PFPacific Fibre Products INC | Cornelius | OR | — | ◇ UNVERIFIED |
| PMPacific Mdf Products INC | Rocklin | CA | — | ◇ UNVERIFIED |
| PMPacific Mulch, INC. | Henderson | NC | — | ◇ UNVERIFIED |
| PPPacific Pellet LLC | Redmond | OR | — | ◇ UNVERIFIED |
| PRPacific Redwood Products LLC | Crescent City | CA | — | ◇ UNVERIFIED |
| PRPacific Rim Manufacturing LLC | Jasper | OR | — | ◇ UNVERIFIED |
| PSPacific Shingle INC | Forks | WA | — | ◇ UNVERIFIED |
| PSPacific States Industries, INC. | Cloverdale | CA | — | ◇ UNVERIFIED |
 Pacific Timber Products LLC | Molalla | OR | — | ◇ UNVERIFIED |
| PTPacific Trim of Vancouver LLC | Tualatin | OR | — | ◇ UNVERIFIED |
| PWPacific Wall Systems INC | Central Point | OR | — | ◇ UNVERIFIED |
