| SHSeneca Hardwood Lumber/cranberry | Cranberry | PA | — | ◇ UNVERIFIED |
| SMSeymour Manufacturing Company | Altamont | TN | — | ◇ UNVERIFIED |
| SCShamrock Cabinets INC | Jasper | IN | — | ◇ UNVERIFIED |
| SMSharp Model | Bruce Township | MI | — | ◇ UNVERIFIED |
| SSShenandoah Shutters | Richmond | VA | — | ◇ 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 | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Quincy | 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 |
| 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 |
| SHSnow Hill Chip Mill | Snow Hill | NC | — | ◇ UNVERIFIED |
| SSSoil Solutions CO. | Elkhart | IN | — | ◇ UNVERIFIED |
| SDSole Design Cabinetry | Red Boiling Springs | TN | — | ◇ UNVERIFIED |
| SSSol-pro/lilyblad Site | Tacoma | WA | — | ◇ UNVERIFIED |
| SWSomerset Wood Products in | Burnside | KY | — | ◇ UNVERIFIED |
| SCSonny Clnr/ Lower Gwynedd | Spring House | PA | — | ◇ 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 |
| SWSouthern Wood Chips | Jasper | AL | — | ◇ UNVERIFIED |
| SSSouthport Sawmill | Coos Bay | OR | — | ◇ UNVERIFIED |
| SSSouthport Sawmill | North Bend | OR | — | ◇ UNVERIFIED |
| SLSouthside Lumber Company Incorporated | Emporia | VA | — | ◇ UNVERIFIED |
| SBSpann Brothers Lumber CO INC | White Bluff | TN | — | ◇ UNVERIFIED |
| SWSpecialized Wood Products | Elkhart | IN | — | ◇ UNVERIFIED |
| SHSpecialty Hardwoods of Indiana, INC. (nappanee Plant) | Nappanee | IN | — | ◇ UNVERIFIED |
| SWSpecified Woodworking Corporation | Laurel | MD | — | ◇ UNVERIFIED |
| SLSpencer Lumber LLC | Salem | MO | — | ◇ UNVERIFIED |
| SGSpring Grove Timber & Mat LLC | Claremont | VA | — | ◇ UNVERIFIED |
