| OLOldcastle Lawn & Garden | Oskaloosa | IA | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Elk River | MN | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Hartville | OH | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Tylertown | MS | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Cleveland | TX | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Elgin | TX | — | ◇ UNVERIFIED |
| OCOld Castle Lawn & Garden INC | Cross City | FL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden INC | Wauchula | FL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden INC | Marseilles | IL | — | ◇ UNVERIFIED |
| ODOld Durham Wood | Durham | CA | — | ◇ UNVERIFIED |
| OMOld Mill Building Site | Bend | OR | — | ◇ UNVERIFIED |
| ONOmega National Products Company | Louisville | KY | — | ◇ UNVERIFIED |
| OOOregon Overseas Timber | Bandon | OR | — | ◇ UNVERIFIED |
| OIO'sullivan Industries INC | Lamar | MO | — | ◇ UNVERIFIED |
| OHOwens & Hurst Lumber CO | Eureka | MT | — | ◇ UNVERIFIED |
| OHOzark Hardwood Products | Seymour | MO | — | ◇ UNVERIFIED |
| OSOzark Structures | Springfield | MO | — | ◇ UNVERIFIED |
| OWOzark Wood | Salem | MO | — | ◇ UNVERIFIED |
| PHPacific Hardwoods LLC - Raymond | Raymond | WA | — | ◇ UNVERIFIED |
| PMPacific Mdf Products | Rocklin | CA | — | ◇ UNVERIFIED |
| PMPaddy Mountain Lumber CO Incorporated | Jefferson | NC | — | ◇ UNVERIFIED |
| PMPadgett Manufacturing Company INC | Bridgewater | VA | — | ◇ UNVERIFIED |
| POPallet One, Inc.-treatment Plant #2 | Shipshewana | IN | — | ◇ UNVERIFIED |
| PIPanolam Industries INC | Albany | OR | — | ◇ UNVERIFIED |
| PWPaone Woodworking CORP | Philadelphia | PA | — | ◇ UNVERIFIED |
| PPParalell Pine Industries Ltd, INC. | Hatchechubbee | AL | — | ◇ UNVERIFIED |
| PPParkland Plastics, INC. | Middlebury | IN | — | ◇ UNVERIFIED |
 Patrick Industries INC | Decatur | AL | — | ◇ UNVERIFIED |
| Patrick Industries, INC. | New London | NC | — | ◇ UNVERIFIED |
| PHPatterson Hardwoods, INC. | Des Arc | AR | — | ◇ UNVERIFIED |
| PLPaxman Logging Sawmill | Collins | MO | — | ◇ UNVERIFIED |
| PWPeachey Wood Products | Reedsville | PA | — | ◇ UNVERIFIED |
| PIPearlworks INC | Tustin | CA | — | ◇ UNVERIFIED |
| PEP E Barnes CO INC | Hamburg | AR | — | ◇ UNVERIFIED |
| PWPeerless Woodworking CORP | Bristol | TN | — | ◇ UNVERIFIED |
| PCPenn Cherry Llc/mercersburg | Mercersburg | PA | — | ◇ UNVERIFIED |
| PSPenn Sylvan Intl | Spartansburg | PA | — | ◇ UNVERIFIED |
| PIPergo, INC. | Garner | NC | — | ◇ UNVERIFIED |
| PTPerma Treat Co-generation Plant | Mattawamkeag | ME | — | ◇ UNVERIFIED |
| PWPerrotte Wood Finishing Co/pgh | Pittsburgh | PA | — | ◇ UNVERIFIED |
| PBPeterboro Basket Company | Peterborough | NH | — | ◇ UNVERIFIED |
| PGP. Graham Dunn, INC. (0285000461) | Dalton | OH | — | ◇ UNVERIFIED |
| PBPhillips Bark Processing Company Inc, Processing Facility | Brookhaven | MS | — | ◇ UNVERIFIED |
| PPhillips (sawmill) | Jasper | AR | — | ◇ UNVERIFIED |
| PHPiedmont Hardwood Dry Kiln Company | Greensboro | NC | — | ◇ UNVERIFIED |
| PHPiedmont Hardwood Lumber | Mount Pleasant | NC | — | ◇ UNVERIFIED |
| PHPiedmont Hardwood Lumber Company, INC. | Gold Hill | NC | — | ◇ UNVERIFIED |
| PWPiedmont Wood Products, INC. | Taylorsville | NC | — | ◇ UNVERIFIED |
| PLPierce Lumber INC | Belle Plaine | IA | — | ◇ UNVERIFIED |
| PLPike Lumber Bin Sorting Building Addition | Akron | IN | — | ◇ UNVERIFIED |
