| OPOakwood Plastics Division | Taylor | MI | — | ◇ UNVERIFIED |
| OCOccidental Chemical Corporation | Jersey City | NJ | — | ◇ UNVERIFIED |
| OFOdom Fiberglass INC. | Milton | FL | — | ◇ UNVERIFIED |
| OAOhio Aluminum Chemicals LLC | Hamilton | OH | — | ◇ UNVERIFIED |
| OMOklahoma Materials Recycling | Atoka | OK | — | ◇ UNVERIFIED |
| OBOld Bridge Chemicals INC | Old Bridge Twp | NJ | — | ◇ UNVERIFIED |
| OIOldcastle Infrastructure | Kennedale | TX | — | ◇ UNVERIFIED |
| OFOlympic Fiberglass Industries | Rochester | IN | — | ◇ UNVERIFIED |
| OIOmar INC | University Park | IL | — | ◇ UNVERIFIED |
| OPOmega Packaging Dba Comar | La Mirada | CA | — | ◇ UNVERIFIED |
| OPOmega Plastics | Knoxville | TN | — | ◇ UNVERIFIED |
| OOOmni Oxide Indiana Oxide | Brazil | IN | — | ◇ UNVERIFIED |
| OMOneida Molded Plastics LLC | Oneida | NY | — | ◇ UNVERIFIED |
| OROneida Rostone Corporation | Siler City | NC | — | ◇ UNVERIFIED |
| OIOno Industries INC | Ono | PA | — | ◇ UNVERIFIED |
| OBOntegra Brighton | Brighton | MI | — | ◇ UNVERIFIED |
| OMOpen Molded Plastics, INC. | Wagoner | OK | — | ◇ UNVERIFIED |
| OCOrbis Corporation | Manchester | IA | — | ◇ UNVERIFIED |
| OPOrc Plastics - Rostone | Lafayette | IN | — | ◇ UNVERIFIED |
| OEOrion Engineered Carbons LLC - Ivanhoe Carbon Black Plant | Franklin | LA | — | ◇ UNVERIFIED |
| OAOrmet Aluminum Mill Products CORP | Hannibal | OH | — | ◇ UNVERIFIED |
| OLOro00002 La Additives Fac | Los Angeles | CA | — | ◇ UNVERIFIED |
| OCOwens Corning Foam Insulation Gresham | Portland | OR | — | ◇ UNVERIFIED |
| OCOwens Corning Reinforcement Solutions, LLC | Concord | NC | — | ◇ UNVERIFIED |
| OEOxbow Energy Solutions | Texas City | TX | — | ◇ UNVERIFIED |
| PPPacemaker Plastics CO. INC. (0679000103) | Newcomerstown | OH | — | ◇ UNVERIFIED |
| PCPacific Coast Chemicals Company | Berkeley | CA | — | ◇ UNVERIFIED |
| PLPacific Light Technologies | Portland | OR | — | ◇ UNVERIFIED |
| PIPackaging Ind Group INC | Barnstable (hyannis) | MA | — | ◇ UNVERIFIED |
| PTPac Tec CORP | Sarasota | FL | — | ◇ UNVERIFIED |
| PIPac-tec INC Ray-o-lite Div | Ripley | TN | — | ◇ UNVERIFIED |
| PCPactiv Corporation - Chippewa Falls | Chippewa Falls | WI | — | ◇ UNVERIFIED |
| PCPactiv Corporation - La Mirada | La Mirada | CA | — | ◇ UNVERIFIED |
| PFPactiv - Frankfort | Frankfort | IL | — | ◇ UNVERIFIED |
| PLPactiv LLC | Grant Park | IL | — | ◇ UNVERIFIED |
| PLPactiv LLC | Bridgeview | IL | — | ◇ UNVERIFIED |
| PLPactiv, LLC | Mulberry | FL | — | ◇ UNVERIFIED |
| PLPactiv LLC - Mooresville | Mooresville | NC | — | ◇ UNVERIFIED |
| PPPactiv Packaging Davisville Recycling Center | Davisville | WV | — | ◇ UNVERIFIED |
| PIPactuco INC - Midwest Div | Rantoul | IL | — | ◇ UNVERIFIED |
 Pajarito Powder | Albuquerque | NM | — | ◇ UNVERIFIED |
| PMPanhandle Marble Company, INC. | Fort Walton Beach | FL | — | ◇ UNVERIFIED |
| PPParadigm Packaging INC | West Valley City | UT | — | ◇ UNVERIFIED |
| PCParagon Custom Plastics | Bryan | OH | — | ◇ UNVERIFIED |
| PPParagon Plastics L L C | Garrett | IN | — | ◇ UNVERIFIED |
| PPParamount Plastics INC | Lockport | IL | — | ◇ UNVERIFIED |
| P1Park 16 Apartments | Federal Way | WA | — | ◇ UNVERIFIED |
| PHParker Hannifin | Slater | MO | — | ◇ UNVERIFIED |
| PPParker-hannifin Parflex Division Texloc Operations | Fort Worth | TX | — | ◇ UNVERIFIED |
| PIPark International Corporation | Long Beach | CA | — | ◇ UNVERIFIED |
| PPParkway Plastics INC | Piscataway | NJ | — | ◇ UNVERIFIED |
| PPParkway Prods INC | Cincinnati | OH | — | ◇ UNVERIFIED |
| PPParkway Products INC | Seneca | SC | — | ◇ UNVERIFIED |
| PVParkway Ventures LLC | Marietta | GA | — | ◇ UNVERIFIED |
| PSParticle Solutions LLC | Alachua | FL | — | ◇ UNVERIFIED |
| PCPaslode CO | Covington | TN | — | ◇ UNVERIFIED |
| PIPatrick Industries - Adorn | Mount Joy | PA | — | ◇ UNVERIFIED |
| PIPatrick Industries INC. Dba Baymont Composites | Burnsville | MS | — | ◇ UNVERIFIED |
| PBP. B. Fiberglass Products INC | Sun Valley | CA | — | ◇ UNVERIFIED |
| PPPdq Plastics INC | Bayonne | NJ | — | ◇ UNVERIFIED |
| PPPeace Prod CO Inc/malvern Boro | Malvern | PA | — | ◇ UNVERIFIED |
| PRPechiney Rolled Products LLC | Mccook | IL | — | ◇ UNVERIFIED |
| PPPelican Products INC | South Deerfield | MA | — | ◇ UNVERIFIED |
| PSPencco Sealy | Sealy | TX | — | ◇ UNVERIFIED |
| PPPen-cell Plastics INC | Rocky Mount | NC | — | ◇ UNVERIFIED |
| PCPeninsula Chemical CO. | San Mateo | CA | — | ◇ UNVERIFIED |
| PPPeninsula Plastics Recycling INC | Turlock | CA | — | ◇ UNVERIFIED |
| PIPennco, INC. | Ashland | KY | — | ◇ UNVERIFIED |
| PVPenn Ventilation INC | Tabor City | NC | — | ◇ UNVERIFIED |
| PWPentair Water Purification | Chardon | OH | — | ◇ UNVERIFIED |
| PSPercy S Optical Plastics LLC | Linn Creek | MO | — | ◇ UNVERIFIED |
| PMPerformance Materials CORP Dba Toray Performance Composite | Camarillo | CA | — | ◇ UNVERIFIED |
| PPPerformance Plastic Produ | Houston | TX | — | ◇ UNVERIFIED |
| PIPerkasie Industries Corporation | Perkasie | PA | — | ◇ UNVERIFIED |
| PFPermian Fiberglass Facility | Odessa | TX | — | ◇ UNVERIFIED |
| PFPerry Fiberglass Products INC | Avon Lake | OH | — | ◇ UNVERIFIED |
| PPPerstorp Plastic Systems Site | Lakewood | WA | — | ◇ UNVERIFIED |
| PPPeterson Products, INC | Belmont | CA | — | ◇ UNVERIFIED |
| PFPetro Fiberglass INC | Charlotte | NC | — | ◇ UNVERIFIED |
| PCPetroleum Containment, INC. | Jacksonville | FL | — | ◇ UNVERIFIED |
| PPPexco Packaging CORP (0448011635) | Toledo | OH | — | ◇ UNVERIFIED |
| PIPhenova INC | Golden | CO | — | ◇ UNVERIFIED |
| PCPhil Carter System Incorporated | Newport News | VA | — | ◇ UNVERIFIED |
| PDPhillips Diversified Manufacturing (pdm) INC | Manchester | KY | — | ◇ UNVERIFIED |
| PIPhillips Industries INC | Hastings | NE | — | ◇ UNVERIFIED |
| PPPhillips Plastics CORP Custom Ii | Phillips | WI | — | ◇ UNVERIFIED |
| PIPhoenix Industries of Crookston LTD | Crookston | MN | — | ◇ UNVERIFIED |
| PPPhoenix Packaging Operations, LLC | Chandler | AZ | — | ◇ UNVERIFIED |
| PSPhoto Systems INC | Dexter | MI | — | ◇ UNVERIFIED |
| PSPhoto Systems INC Bottcher America INC | Dexter | MI | — | ◇ UNVERIFIED |
| PFPiedmont Fiberglass INC. | Mooresville | NC | — | ◇ UNVERIFIED |
| PIPi, INC. | Athens | TN | — | ◇ UNVERIFIED |
| PIPi INC. Dba Hydra Pools, INC. | Sweetwater | TN | — | ◇ UNVERIFIED |
| PCPilgrim Canopy CO | Spokane | WA | — | ◇ UNVERIFIED |
| PIP I Liquidating, INC. | Prospect | CT | — | ◇ UNVERIFIED |
| PFPillings Frp/white Deer Plt | New Columbia | PA | — | ◇ UNVERIFIED |
| PGPine Grove Composites INC | Freetown | MA | — | ◇ UNVERIFIED |
| PRPkg Resources INC | Mount Carmel | PA | — | ◇ UNVERIFIED |
| PMPlano Molding CO | Sandwich | IL | — | ◇ UNVERIFIED |
| PMPlano Molding CO | Plano | IL | — | ◇ UNVERIFIED |
