| RORoyal Oak Enterprises LLC | West Plains | MO | — | ◇ UNVERIFIED |
| RORoyal Oak Enterprises LLC Branson | Branson | MO | — | ◇ UNVERIFIED |
| RPR P M Centerless Grinding CO | Norco | CA | — | ◇ UNVERIFIED |
| RTRr Traders & Import Export LLC | Lewis Center | OH | — | ◇ UNVERIFIED |
| RCRussell County Reclamation LLC | Cleveland | VA | — | ◇ UNVERIFIED |
| RIRusselloy Iron Foundry, LLC | Coralville | IA | — | ◇ UNVERIFIED |
| SKSafety Kleen Sys INC - Kuhnsville Facility | Allentown | PA | — | ◇ UNVERIFIED |
| SISamuel-whittar INC | Detroit | MI | — | ◇ UNVERIFIED |
| SCSand Creek Energy LLC | Commerce City | CO | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Dept | Los Gatos | CA | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Protection District | Los Altos | CA | — | ◇ UNVERIFIED |
| SCSanta Clara County Fire Dept | Cupertino | CA | — | ◇ UNVERIFIED |
| SVSan Vicente Mobile Home Park | Santa Barbara | CA | — | ◇ UNVERIFIED |
| SCSchc CO INC CORP Office | Syracuse | NY | — | ◇ UNVERIFIED |
 Schlosser Forge Company Rancho Plant #2 | Fontana | CA | — | ◇ UNVERIFIED |
| SSSchultz & Sons Salvage INC | Denton | MD | — | ◇ UNVERIFIED |
| SCScurry County Former Basin Wax | — | TX | — | ◇ UNVERIFIED |
| SOSea-3 of Florida, INC. Lpg Facility | Tampa | FL | — | ◇ UNVERIFIED |
| SCSeadrift Coke | Port Lavaca | TX | — | ◇ UNVERIFIED |
| SISearing Ind | Rancho Cucamonga | CA | — | ◇ UNVERIFIED |
| SESecure Energy Paducah Gasification Plant | West Paducah | KY | — | ◇ UNVERIFIED |
| SFSefi Fabricators; IMC Teddy; Bayone Stainless Products | Amityville | NY | — | ◇ UNVERIFIED |
| STSelma Terminal | Selma | NC | — | ◇ UNVERIFIED |
| SPSeneca Petroleum CO INC | Lemont | IL | — | ◇ UNVERIFIED |
| SMSextet Mining CORP | Madisonville | KY | — | ◇ UNVERIFIED |
| SSSharon Steel CORP Steel Div | Farrell | PA | — | ◇ UNVERIFIED |
| SPShawcor Pipe Protection LLC. | Fontana | CA | — | ◇ UNVERIFIED |
| SSSheffield Steel Products INC | Macedonia | OH | — | ◇ UNVERIFIED |
| SMShieldalloy Metallurgical | Newfield | NJ | — | ◇ UNVERIFIED |
| SRShipping Rail Red Line | Blytheville | AR | — | ◇ UNVERIFIED |
| SDSigma DG Corporation Inc. | Vancouver | WA | — | ◇ UNVERIFIED |
 Skyline Steel CORP | Brooklyn | NY | — | ◇ UNVERIFIED |
| SLSlater Lemont CORP | Lemont | IL | — | ◇ UNVERIFIED |
| SOSlb One Sub Sea | Mobile | AL | — | ◇ UNVERIFIED |
| SESmisson-Mathis Energy, LLC | East Dublin | GA | — | ◇ UNVERIFIED |
| SSSmi Steel Arkansas (dba Cmc Steel Ar) | Magnolia | AR | — | ◇ UNVERIFIED |
| SFSmith Facing & Supply CO. | Cleveland | OH | — | ◇ UNVERIFIED |
| SMSms Mill Services LLC Contractor of Ace | Burns Harbor | IN | — | ◇ UNVERIFIED |
| SMSnl-iov Montclair Owner LLC | Montclair | CA | — | ◇ UNVERIFIED |
| SISolsil Incorporated (0684000225) | Beverly | OH | — | ◇ UNVERIFIED |
| SLSonneborn LLC | Petrolia | PA | — | ◇ UNVERIFIED |
| SLSonneborn Llc/petrolia Plt | Petrolia | PA | — | ◇ UNVERIFIED |
| SPSouthern Perfection Fabrication Holdings, INC. | Byron | GA | — | ◇ UNVERIFIED |
| SSSouthern Star Steel Services LLC | Lorena | TX | — | ◇ UNVERIFIED |
| SSSouthern Steel Fabricators | Metairie | LA | — | ◇ UNVERIFIED |
| SSSouthern Steel Products CO | Clarksburg | WV | — | ◇ UNVERIFIED |
| SSSouth Shore Coke CO | South Shore | KY | — | ◇ UNVERIFIED |
| SOSouthwest Oil Recycling INC | Corpus Christi | TX | — | ◇ UNVERIFIED |
| SMSouthwind Milling Company, LLC | Pine Bluff | AR | — | ◇ UNVERIFIED |
| SESpencer Environmental | Portland | OR | — | ◇ UNVERIFIED |
