| PBPanel Built | Blairsville | GA | — | ◇ UNVERIFIED |
| PMParamount Metals & Supply CO | Paramount | CA | — | ◇ UNVERIFIED |
| PRPathway Richland Division | Pulaski | TN | — | ◇ UNVERIFIED |
| PIPaughco, INC | Mound House | NV | — | ◇ UNVERIFIED |
| PSPhoenix Services LLC Georgetown | Georgetown | SC | — | ◇ UNVERIFIED |
| PSPhoenix Svc LLC - Johnstown Slag Prep Facility | Johnstown | PA | — | ◇ UNVERIFIED |
| PIPowell Industries Offshore | Houston | TX | — | ◇ UNVERIFIED |
| PPPrecision Powdered Metal Parts | Pomona | CA | — | ◇ UNVERIFIED |
| PSPrecision Specialty Metals INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PIPriddys INC | Sophia | WV | — | ◇ UNVERIFIED |
| PIProfiles INC | Palmer | MA | — | ◇ UNVERIFIED |
| PIPtmw INC - Topeka (air) | Topeka | KS | — | ◇ UNVERIFIED |
| PMPyron Metal | Niagara Falls | NY | — | ◇ UNVERIFIED |
 Quality Metal Works | Plant City | FL | — | ◇ UNVERIFIED |
| RSRecticon/allied Steel CORP. | Parker Ford | PA | — | ◇ UNVERIFIED |
| RERepublic Engineered Products, LLC - Gary Dunes Plant | Gary | IN | — | ◇ UNVERIFIED |
| RTRepublic Technologies International LLC | Harvey | IL | — | ◇ UNVERIFIED |
| RMReserve Marine Terminal | Chicago | IL | — | ◇ UNVERIFIED |
| RMReynolds Metals CO | Eastman | GA | — | ◇ UNVERIFIED |
| RPRidgway Powdered Metals | Ridgway | PA | — | ◇ UNVERIFIED |
| RPRiw Plan of Steel, LP | Raleigh | NC | — | ◇ UNVERIFIED |
| RJR J R Drying, INC. | East Chicago | IN | — | ◇ UNVERIFIED |
| RIRobertson-ceco Ii Corporation - Nci Building Systems Dba Star Building Systems | Elizabethton | TN | — | ◇ UNVERIFIED |
| RWRoyal Wolf Storage Containers | Commerce City | CO | — | ◇ UNVERIFIED |
| SSSamuel Steel Pickling CO * | Cleveland | OH | — | ◇ UNVERIFIED |
| SISamuel-whittar INC | Detroit | MI | — | ◇ UNVERIFIED |
| SMSandvik Materials Technology | Houston | TX | — | ◇ UNVERIFIED |
| SRSa Recycling - Knoxville Central F.k.a. Psc Metals, INC. | Knoxville | TN | — | ◇ UNVERIFIED |
| SISchrupp Industries INC | Parker | PA | — | ◇ UNVERIFIED |
| SSSchultz & Sons Salvage INC | Denton | MD | — | ◇ UNVERIFIED |
| SISelf Industries, INC. | Trussville | AL | — | ◇ UNVERIFIED |
| STSequoia Tool INC | Clinton Township | MI | — | ◇ UNVERIFIED |
| SISeville Industries | Abbeville | LA | — | ◇ UNVERIFIED |
| SVShady Vent Aluminum Products INC | Powder Springs | GA | — | ◇ UNVERIFIED |
| SPShaw Power Services | Vacaville | CA | — | ◇ UNVERIFIED |
| SLSlater Lemont CORP | Lemont | IL | — | ◇ UNVERIFIED |
| SSSmith System Manfacturing CO | Princeton | MN | — | ◇ UNVERIFIED |
| STSms Technical Services LLC Taylor Division | Taylor | MI | — | ◇ UNVERIFIED |
| SSSouthern Steel Products CO | Clarksburg | WV | — | ◇ UNVERIFIED |
| SMSouthwind Milling Company, LLC | Pine Bluff | AR | — | ◇ UNVERIFIED |
| SDStainless Designs Inc.cn | Fort Collins | CO | — | ◇ UNVERIFIED |
| SBStar Building (formerly Ceco Buildings) | Lockeford | CA | — | ◇ UNVERIFIED |
| SBStar Building Sys | Elizabethton | TN | — | ◇ UNVERIFIED |
| SEStatoil - Eisenbarth Pad | Clarington | OH | — | ◇ UNVERIFIED |
| SBSteel Buildings and Structures | Mount Airy | NC | — | ◇ UNVERIFIED |
| SISteelcase INC | Athens | AL | — | ◇ UNVERIFIED |
| SSSteelox Systems, INC. | Washington Court House | OH | — | ◇ UNVERIFIED |
| SSSteel Service Building CO / Steel Building and Structure Mfg | Claremore | OK | — | ◇ UNVERIFIED |
| SCSteelstar Corporation | Dacono | CO | — | ◇ UNVERIFIED |
| STSteel Technologies | Mission | TX | — | ◇ UNVERIFIED |
