| NFNewton Falls Land Reclamation, LLC | Newton Falls | NY | — | ◇ UNVERIFIED |
| NINgc Industries, INC. | Pennsauken | NJ | — | ◇ UNVERIFIED |
| NGNorth Georgia Paperboard, LLC | Chatsworth | GA | — | ◇ UNVERIFIED |
| NINovipax, INC | La Verne | CA | — | ◇ UNVERIFIED |
| OEO E Clark Paper Box CO | Vernon | CA | — | ◇ UNVERIFIED |
| OPOhio Paperboard Corporation a Subsidiary of Caraustar Industries | Baltimore | OH | — | ◇ UNVERIFIED |
| OBOrange Boxer Operations LLC Kap Stone Paper and Packaging Ontario Box | Ontario | CA | — | ◇ UNVERIFIED |
| OMOrange Mill | Orange | TX | — | ◇ UNVERIFIED |
| OMOrbis Manufacturing | Mentor | OH | — | ◇ UNVERIFIED |
| OPOrchids Paper Products Company | Kline | SC | — | ◇ UNVERIFIED |
| OPOx Paperboard LLC | Harpers Ferry | WV | — | ◇ UNVERIFIED |
| OPOx Paperboard Michigan LLC | Constantine | MI | — | ◇ UNVERIFIED |
| PBPabco Bldg Products Llc, Pabco Paper Dba | Vernon | CA | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | Manistee | MI | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | Counce | TN | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America, Active, Off-site Landfill | Counce | TN | — | ◇ UNVERIFIED |
| PCPaper Company | Pasadena | TX | — | ◇ UNVERIFIED |
| PPPaper Pak Industries | La Verne | CA | — | ◇ UNVERIFIED |
| PPaperworks | Wabash | IN | — | ◇ UNVERIFIED |
| PIPaperworks Ind Inc/mill Div | Philadelphia | PA | — | ◇ UNVERIFIED |
| PSPca Southern California Acquisition LLC | City of Industry | CA | — | ◇ UNVERIFIED |
| PIPemco INC. | Sheboygan | WI | — | ◇ UNVERIFIED |
| PRPepperell Realty LLC | Pepperell | MA | — | ◇ UNVERIFIED |
| PFPerfecseal/bustleton Fac | Philadelphia | PA | — | ◇ UNVERIFIED |
| PIPfizer INC | Erie | PA | — | ◇ UNVERIFIED |
| PCPinnacle Coating & Converting, Inc | Spartanburg | SC | — | ◇ UNVERIFIED |
| PNPonderay Newsprint Company | Usk | WA | — | ◇ UNVERIFIED |
| PIPratt Industries Mill Div Conyers | Conyers | GA | — | ◇ UNVERIFIED |
| PPPreferred Printing & Packaging INC | Ontario | CA | — | ◇ UNVERIFIED |
| PFPrint Flex INC | Bensenville | IL | — | ◇ UNVERIFIED |
| PPPutney Paper Company Mill & Lagoons | Putney | VT | — | ◇ UNVERIFIED |
| QCQuality Container Company | Madera | CA | — | ◇ UNVERIFIED |
| QPQuality Packaging CORP | Calhoun | GA | — | ◇ UNVERIFIED |
| RWRand Whitney Container LLC | Worcester | MA | — | ◇ UNVERIFIED |
| RPRepublic Paperboard CO. | Commerce City | CO | — | ◇ UNVERIFIED |
| RFResolute Fp Augusta LLC | Augusta | GA | — | ◇ UNVERIFIED |
| RARevolution Aluminum Propco LLC - Beaver Lake Industrial Park | Pineville | LA | — | ◇ UNVERIFIED |
| RPRichmond Paperboard | Richmond | VA | — | ◇ UNVERIFIED |
| RLRobus Leather CORP. | Madison | IN | — | ◇ UNVERIFIED |
| RRock-tenn | Otsego | MI | — | ◇ UNVERIFIED |
| RTRock Tenn Blue Grass Rd Plt | Phila | PA | — | ◇ UNVERIFIED |
| RTRock Tenn CO. | Deer Park | NY | — | ◇ UNVERIFIED |
| RTRock Tenn Company | Eutaw | AL | — | ◇ UNVERIFIED |
| RCRock-tenn Company (sheldon Springs) | Sheldon Springs | VT | — | ◇ UNVERIFIED |
| RCRock-tenn Converting Company (1431070952)rock-tenn Converting Company (143107095 | Cincinnati | OH | — | ◇ UNVERIFIED |
| RTRock Tenn Corrugated & Consumer Packaging | Montville (uncasville) | CT | — | ◇ UNVERIFIED |
| RTRock Tenn Cp Llc/bluegrass Plt | Philadelphia | PA | — | ◇ UNVERIFIED |
| RSRocktenn (formerly Smurfit-stone Container Corp) | Uncasville | CT | — | ◇ UNVERIFIED |
| RORuetgers Organics Co/state College | State College | PA | — | ◇ UNVERIFIED |
| SCSappi Cloquet LLC | Cloquet | MN | — | ◇ UNVERIFIED |
