| KEKentucky Electric Steel Company | Ashland | KY | — | ◇ UNVERIFIED |
| KOKentucky Oil & Refinery CO INC | Floyd County | KY | — | ◇ UNVERIFIED |
| KOKern Oil & Refining CO. | Bakersfield | CA | — | ◇ UNVERIFIED |
| KEKey Energy Services | Pecos | TX | — | ◇ UNVERIFIED |
| KBKeystone Biofuels | Shiremanstown | PA | — | ◇ UNVERIFIED |
| KMKimmels Metalurgical Products [kmp] | Warsaw | KY | — | ◇ UNVERIFIED |
| KMKinder Morgan | Watford City | ND | — | ◇ UNVERIFIED |
| KMKinder Morgan Baltimore Transload Terminal | Baltimore | MD | — | ◇ UNVERIFIED |
| KCKinder-morgan Company-indianola Refinery | Indianola | PA | — | ◇ UNVERIFIED |
| KMKinder Morgan Operating LP a -bickerstaff Rd | Richmond | VA | — | ◇ UNVERIFIED |
| KMKinder Morgan Transmix CO LLC | Hartford | IL | — | ◇ UNVERIFIED |
| KCKingsburg Cogeneration Facility | Kingsburg | CA | — | ◇ UNVERIFIED |
| KIKoenig-stimens, INC. | Kiln | MS | — | ◇ UNVERIFIED |
| KRKohler Rental Power | Lombard | IL | — | ◇ UNVERIFIED |
| KFKoppers Follansbee Tar Plant | Follansbee | WV | — | ◇ UNVERIFIED |
| KMKorall Marine Facility | Lemont | IL | — | ◇ UNVERIFIED |
| KFK-solv Fuel Services | Anahuac | TX | — | ◇ UNVERIFIED |
| LPLandmark Petroleum INC | Fruita | CO | — | ◇ UNVERIFIED |
| LSLandry Service CO INC | Martinez | CA | — | ◇ UNVERIFIED |
| LPLas Palmas Oil & Dehydration (sabre Oil) | Bakersfield | CA | — | ◇ UNVERIFIED |
| LVLaurel Valley Metals | Blairsville | PA | — | ◇ UNVERIFIED |
| LLLaxmi LLC | Lynn Haven | FL | — | ◇ UNVERIFIED |
| LELazarus Energy LLC | Nixon | TX | — | ◇ UNVERIFIED |
| LWLea Win INC | Fort Lupton, 6.8 Mi Ne of | CO | — | ◇ UNVERIFIED |
| LOLiberty of Vero Beach | Vero Beach | FL | — | ◇ UNVERIFIED |
| LTLiquid Titan Transmix Facility | Parker | AZ | — | ◇ UNVERIFIED |
| LPLisbon Processing LLC - Lisbon Refinery J V LLC Facility | Lisbon | LA | — | ◇ UNVERIFIED |
| LPLMW Partners, LLC | Roanoke | TX | — | ◇ UNVERIFIED |
| LLLoma Linda Oil CO | Loma Linda | CA | — | ◇ UNVERIFIED |
| LOLone Oak Large Animal Veterinary Services, INC | Visalia | CA | — | ◇ UNVERIFIED |
| LCLongmont Co-op | Longmont | CO | — | ◇ UNVERIFIED |
| LRLouisiana Research and Engineering | Vicksburg | MS | — | ◇ UNVERIFIED |
| LOLuebbering Oil CO | Hartsburg | MO | — | ◇ UNVERIFIED |
| LBLupton Bulk Plant | Lupton | AZ | — | ◇ UNVERIFIED |
| MCMagellan Corpus Christi Terminal | Corpus Christi | TX | — | ◇ UNVERIFIED |
| MIMake It Fit Motorsports LLC | The Colony | TX | — | ◇ UNVERIFIED |
| MHMandan, Hidatsa, and Arikara (mha) Nation Clean Fuels Refinery | Plaza | ND | — | ◇ UNVERIFIED |
| MEMarathon El Paso Refinery | El Paso | TX | — | ◇ UNVERIFIED |
| MOMarathon Oil CO | Eastpointe | MI | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company LP | Saint Elmo | IL | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company LP | Kuttawa | KY | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company LP | Robinson | IL | — | ◇ UNVERIFIED |
| MPMarathon Petroleum Company, LP | Texas City | TX | — | ◇ UNVERIFIED |
| MPMarathon Petroleum CORP Garyville | Garyville | LA | — | ◇ UNVERIFIED |
| MPMarathon Petroleum - Neal Propane Cavern | Kenova | WV | — | ◇ UNVERIFIED |
| MRMarathon Refinery | Mandan | ND | — | ◇ UNVERIFIED |
| MMMarkwest Michigan Pipeline CO LLC | Johannesburg | MI | — | ◇ UNVERIFIED |
| MUMarkwest Utica Emg, LLC | Cadiz | OH | — | ◇ UNVERIFIED |
| MRMartinez Refining Company LLC (previously Shell Oil Products Us, Martinez Ref.) | Martinez | CA | — | ◇ UNVERIFIED |
| MHMarysville Hydrocarbons | Marysville | MI | — | ◇ UNVERIFIED |