| RRR & R Custom Woodworking, INC. | Nappanee | IN | — | ◇ UNVERIFIED |
| RFRsg Forest Products Molalla Division | Molalla | OR | — | ◇ UNVERIFIED |
| RFRusco Fixture Company, INC. | Oakboro | NC | — | ◇ UNVERIFIED |
| RMRustic Marlin | Hanover | MA | — | ◇ UNVERIFIED |
| SPSanderson Plumbing Products, INC. | Columbus | MS | — | ◇ UNVERIFIED |
| 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 |
| SSSavage Services Corporation- Coal Operation Stp | Saint Paul | VA | — | ◇ UNVERIFIED |
| SSSavage Services Corporation - Timber Operation | Saint Paul | VA | — | ◇ 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 |
| SLSchwaller Lumber CO INC | Hays | KS | — | ◇ UNVERIFIED |
| SLScotch Lumber Company | Fulton | AL | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Jacksons Gap | AL | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Brent | 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 |
| SFSelect Farms LTD Paint Booth | Spokane | WA | — | ◇ UNVERIFIED |
| SHSelect Hardwoods | Millers Creek | NC | — | ◇ UNVERIFIED |
| SHSeneca Hardwood Lumber/cranberry | Cranberry | PA | — | ◇ 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 |
| SISheilas INC | Charleston | SC | — | ◇ UNVERIFIED |
| SLShomaker Lumber Company, INC. | Mckenzie | TN | — | ◇ UNVERIFIED |
| SLShoun Lumber | Butler | TN | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company Inc, Sawmill Division | Shuqualak | MS | — | ◇ UNVERIFIED |
 Sierra Pacific Industries | Loyalton | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Central Valley | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Quincy | 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 |
| 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 |
