| MSMittal Steel USA Weirton INC | Weirton | WV | — | ◇ UNVERIFIED |
| MIMK Industries, LLC | Seattle | WA | — | ◇ UNVERIFIED |
| MMM & M Precision LLC | Lockport | NY | — | ◇ UNVERIFIED |
| MCMountainside Coal CO INC - Coal Briquetting Plant | Barbourville | KY | — | ◇ UNVERIFIED |
| MIMro INC | Cottondale | FL | — | ◇ UNVERIFIED |
| MIMtm Industrial | Oceanside | CA | — | ◇ UNVERIFIED |
| MEMvi Engineering & Manufacturing INC | Ontario | CA | — | ◇ UNVERIFIED |
| MCMwc Commercial | San Clemente | CA | — | ◇ UNVERIFIED |
| MAMzg Associates Ii LLC | Chicago Heights | IL | — | ◇ UNVERIFIED |
| NPNamco Precision Corp | Seattle | WA | — | ◇ UNVERIFIED |
| NGNational Grid - K-nassau Works Mgp | Brooklyn | NY | — | ◇ UNVERIFIED |
| NMNational Material Processing, LLC | Chicago | IL | — | ◇ UNVERIFIED |
| NPNational Petroleum Transporters INC | Riverhead | NY | — | ◇ UNVERIFIED |
| NANew Age Design & Tool, Inc. | Lagrange | OH | — | ◇ UNVERIFIED |
| NBNew Boston Coke CORP | New Boston | OH | — | ◇ UNVERIFIED |
| NCNew Castle Stainless Plate LLC | New Castle | IN | — | ◇ UNVERIFIED |
| NHNew Horizons LLC | Irvine | KY | — | ◇ UNVERIFIED |
| NBNibco - Blytheville Division | Blytheville | AR | — | ◇ UNVERIFIED |
| NANorth American Stainless | Ghent | KY | — | ◇ UNVERIFIED |
| NCNorth Central Processing | Jefferson Hills | PA | — | ◇ UNVERIFIED |
| NBNortheast Biodiesel Company LLC | Greenfield | MA | — | ◇ UNVERIFIED |
| NPNorth Park Advantage - North Park Plant | Walden | CO | — | ◇ UNVERIFIED |
| NSNorth South Machinery INC. | La Mirada | CA | — | ◇ UNVERIFIED |
| NSNorth Star Steel Arizona | Golden Valley | AZ | — | ◇ UNVERIFIED |
| NNNortrak North America | Chicago Heights | IL | — | ◇ UNVERIFIED |
| NCNucor Castrip Arkansas, LLC | Blytheville | AR | — | ◇ UNVERIFIED |
| NCNucor Cold Finishing | Darlington | SC | — | ◇ UNVERIFIED |
| NCNucor Corporation Steel Mill | Plymouth | UT | — | ◇ UNVERIFIED |
| NDNucor Dc Warehouse | Birmingham | AL | — | ◇ UNVERIFIED |
| NGNucor Gallatin Steel LLC | Ghent | KY | — | ◇ UNVERIFIED |
| NSNucor Steel Birmingham, INC. | Birmingham | AL | — | ◇ UNVERIFIED |
| NSNucor Steel Fl INC | Avon Park | FL | — | ◇ UNVERIFIED |
| NSNucor Steel Longview | Longview | TX | — | ◇ UNVERIFIED |
| NSNucor Steel West Virginia LLC | Apple Grove | WV | — | ◇ UNVERIFIED |
| NNysdot | Silver Creek | NY | — | ◇ UNVERIFIED |
| OCOhio Cold Rolling Company LLC | Yorkville | OH | — | ◇ UNVERIFIED |
| OFOil Field Pipe and Supply CO. | Springfield | MO | — | ◇ UNVERIFIED |
| OROil Recycling Facility | Salt Lake City | UT | — | ◇ UNVERIFIED |
| OTOil Technology INC | Granite City | IL | — | ◇ UNVERIFIED |
| OPOldcastle Precast - Kerr Concrete Pipe Div | Freehold | NJ | — | ◇ UNVERIFIED |
| OGOld Guard Industrial Group, LLC | Indianapolis | IN | — | ◇ UNVERIFIED |
| OAOlin Ave., LLC | San Jose | CA | — | ◇ UNVERIFIED |
| OMOlympic Metal Cutting | Montebello | CA | — | ◇ UNVERIFIED |
| OPOmni Products, INC. | Lincolnton | NC | — | ◇ UNVERIFIED |
| OSOps Sales Company | Birmingham | AL | — | ◇ UNVERIFIED |
| OUOpta USA Inc/affival INC | New Kensington | PA | — | ◇ UNVERIFIED |
| OROttawa River Steel | Detroit | MI | — | ◇ UNVERIFIED |
| OSOutokumpu Stainless USA LLC | Haverhill | MA | — | ◇ UNVERIFIED |
| PPP4 Production, LLC | Rock Springs | WY | — | ◇ UNVERIFIED |
| PPPalouse Producers | Palouse | WA | — | ◇ UNVERIFIED |
| PCParamit Corporation | Morgan Hill | CA | — | ◇ UNVERIFIED |
| PPParent Petroleum | Saint Charles | IL | — | ◇ UNVERIFIED |
| PTPatterson Tubular Services | Liberty | TX | — | ◇ UNVERIFIED |
| PIPC Indiana Synthetic Fuel #2, L.l.c. | Lynnville | IN | — | ◇ UNVERIFIED |
| PWPC West Virginia Synthetic Fuel #3 LLC | Eckman | WV | — | ◇ UNVERIFIED |
| PWPeak Well Service, LLC | Altamont | UT | — | ◇ UNVERIFIED |
| PSPennsylvania Sintered Metals INC | Emporium | PA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State CO | Reno | PA | — | ◇ UNVERIFIED |
| PPenreco | Elyria | OH | — | ◇ UNVERIFIED |
| PUPetmin USA Incorporated (0204012023) | Ashtabula | OH | — | ◇ UNVERIFIED |
| P6Phillips 66 | Richmond | CA | — | ◇ UNVERIFIED |
| PRPhillips Research Center | Bartlesville | OK | — | ◇ UNVERIFIED |
| POPhlebotomists on Wheels | Pompano Beach | FL | — | ◇ UNVERIFIED |
| PSPhoenix Services LLC Georgetown | Georgetown | SC | — | ◇ UNVERIFIED |
| PSPhoenix Services LLC Pig Iron Caster | Gary | IN | — | ◇ UNVERIFIED |
| PSPhoenix Svc LLC - Johnstown Slag Prep Facility | Johnstown | PA | — | ◇ UNVERIFIED |
| POPlastic2oil of Ny | Niagara Falls | NY | — | ◇ UNVERIFIED |
| PHPleasant Hill Star Smog | Pleasant Hill | CA | — | ◇ UNVERIFIED |
| PPPower Plus | Oak Run | CA | — | ◇ UNVERIFIED |
| PMPrecision Machine Shop Inc | Houston | TX | — | ◇ UNVERIFIED |
| PSPrecision Specialty Metals INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PTPrecision Tooling Technologies, LLC | Zeeland | MI | — | ◇ UNVERIFIED |
 Prentex Alloy Fabricators, Incorporated | Dallas | TX | — | ◇ UNVERIFIED |
| PHPrime Heat INC | El Cajon | CA | — | ◇ UNVERIFIED |
| PNProject No 7ot-92-48001 | Cedar Hill | TN | — | ◇ UNVERIFIED |
| PDProtech Design | Anaheim | CA | — | ◇ UNVERIFIED |
| PMPyron Metal | Niagara Falls | NY | — | ◇ UNVERIFIED |
| QQQuick Quack Car Wash Coe | Roseville | CA | — | ◇ UNVERIFIED |
| RFRadiant Fuel Corporation | Newton | MA | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC | Moundsville | WV | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Moundsville Calcining Plant | Moundsville | WV | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Moundsville Calcining Plant | Moundsville | WV | — | ◇ UNVERIFIED |
| RERay E Toney | Orland | CA | — | ◇ UNVERIFIED |
| RFRebellion Fabrication LLC | Wahoo | NE | — | ◇ UNVERIFIED |
| RSRecticon/allied Steel CORP. | Parker Ford | PA | — | ◇ UNVERIFIED |
| RRReladyne Reliability Services INC | Canton | OH | — | ◇ UNVERIFIED |
| RFReliable Funding INC | Vernon | CA | — | ◇ UNVERIFIED |
| RERentech Energy Technology Center, LLC | Commerce City | CO | — | ◇ UNVERIFIED |
| RSRepublic Steel, Lackawanna | Blasdell | NY | — | ◇ UNVERIFIED |
| RMReserve Marine Terminal | Chicago | IL | — | ◇ UNVERIFIED |
| RPRes Polyflow Ashley | Ashley | IN | — | ◇ UNVERIFIED |
| RERiverview Energy Corporation | Dale | IN | — | ◇ UNVERIFIED |
| RPRiw Plan of Steel, LP | Raleigh | NC | — | ◇ UNVERIFIED |
| RJR J R Drying, INC. | East Chicago | IN | — | ◇ UNVERIFIED |
| RSRock Springs Coal Calcining Plant | Sweetwater | WY | — | ◇ UNVERIFIED |
| RCRoman Catholic Diocese San Diego | San Diego | CA | — | ◇ UNVERIFIED |
| RSRouge Steel CO | Dearborn | MI | — | ◇ UNVERIFIED |
| 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 |
