| PCParamit Corporation | Morgan Hill | CA | — | ◇ UNVERIFIED |
| PMParker Metals | Worcester | MA | — | ◇ UNVERIFIED |
| PTPatterson Tubular Services | Liberty | TX | — | ◇ UNVERIFIED |
| PWPaul Wilke & Son, INC. | Cincinnati | OH | — | ◇ UNVERIFIED |
| PSPennsylvania Sintered Metals INC | Emporium | PA | — | ◇ UNVERIFIED |
| PUPetmin USA Incorporated (0204012023) | Ashtabula | OH | — | ◇ 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 |
| PAPosco - Aapc | Jeffersonville | IN | — | ◇ UNVERIFIED |
| PMPrecision Machine Shop Inc | Houston | TX | — | ◇ UNVERIFIED |
| PSPrecision Specialty Metals INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PSPrecision Steel LLC | Calvert City | KY | — | ◇ UNVERIFIED |
| PTPrecision Tooling Technologies, LLC | Zeeland | MI | — | ◇ UNVERIFIED |
| PWPrecision Wire Cut, INC. | Waterbury | CT | — | ◇ UNVERIFIED |
 Prentex Alloy Fabricators, Incorporated | Dallas | TX | — | ◇ UNVERIFIED |
| PDProtech Design | Anaheim | CA | — | ◇ UNVERIFIED |
| PSPte Systems International LLC | Hialeah | FL | — | ◇ UNVERIFIED |
| PMPyron Metal | Niagara Falls | NY | — | ◇ UNVERIFIED |
| QWQuality Wire Processing INC | Taylor | MI | — | ◇ UNVERIFIED |
| QQQuick Quack Car Wash Coe | Roseville | CA | — | ◇ UNVERIFIED |
| RFRebellion Fabrication LLC | Wahoo | NE | — | ◇ UNVERIFIED |
| RSRecticon/allied Steel CORP. | Parker Ford | PA | — | ◇ UNVERIFIED |
| RSRepublic Steel, Lackawanna | Blasdell | NY | — | ◇ UNVERIFIED |
| RMReserve Marine Terminal | Chicago | IL | — | ◇ UNVERIFIED |
| RPRiw Plan of Steel, LP | Raleigh | NC | — | ◇ UNVERIFIED |
| RJR J R Drying, INC. | East Chicago | IN | — | ◇ UNVERIFIED |
| RSRouge Steel CO | Dearborn | MI | — | ◇ UNVERIFIED |
| RPR P M Centerless Grinding CO | Norco | CA | — | ◇ UNVERIFIED |
| RTRr Traders & Import Export LLC | Lewis Center | OH | — | ◇ UNVERIFIED |
| RIRusselloy Iron Foundry, LLC | Coralville | IA | — | ◇ UNVERIFIED |
| SISamuel-whittar INC | Detroit | MI | — | ◇ UNVERIFIED |
| SWSandvik Wire and Heating Technologies | Bethel | CT | — | ◇ UNVERIFIED |
 Schlosser Forge Company Rancho Plant #2 | Fontana | CA | — | ◇ UNVERIFIED |
| SSSchultz & Sons Salvage INC | Denton | MD | — | ◇ UNVERIFIED |
| SISearing Ind | Rancho Cucamonga | CA | — | ◇ UNVERIFIED |
| SFSefi Fabricators; IMC Teddy; Bayone Stainless Products | Amityville | NY | — | ◇ UNVERIFIED |
| SWSeneca Wire & Mfg CO * | Fostoria | OH | — | ◇ UNVERIFIED |
| SPShawcor Pipe Protection LLC. | Fontana | CA | — | ◇ UNVERIFIED |
| SSSheffield Steel Products INC | Macedonia | OH | — | ◇ UNVERIFIED |
| SWSherman Wire CO East Pl Ant | Sherman | TX | — | ◇ UNVERIFIED |
| SWSherman Wire West Plant | Sherman | TX | — | ◇ UNVERIFIED |
| SMShieldalloy Metallurgical | Newfield | NJ | — | ◇ UNVERIFIED |
| SRShipping Rail Red Line | Blytheville | AR | — | ◇ UNVERIFIED |
| SDSigma DG Corporation Inc. | Vancouver | WA | — | ◇ UNVERIFIED |
| SMSiri Manufacturing Company, INC. | Danielson | CT | — | ◇ UNVERIFIED |
 Skyline Steel CORP | Brooklyn | NY | — | ◇ UNVERIFIED |
| SLSlater Lemont CORP | Lemont | IL | — | ◇ UNVERIFIED |
| SSSmi Steel Arkansas (dba Cmc Steel Ar) | Magnolia | AR | — | ◇ UNVERIFIED |
