| 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 |
| SMSouthland Manufacturing INC | Douglasville | GA | — | ◇ UNVERIFIED |
 Southwest Mobile Storage INC | San Diego | CA | — | ◇ UNVERIFIED |
| SMSouthwind Milling Company, LLC | Pine Bluff | AR | — | ◇ UNVERIFIED |
| SFSpecialty Frabricators and Erectors, INC. | Hammond | LA | — | ◇ UNVERIFIED |
| SFSpeeler Foundations INC. | Clearwater | FL | — | ◇ UNVERIFIED |
| SMSpg Mechanical | Pocatello | ID | — | ◇ UNVERIFIED |
| SMSquires Metal Fabrication INC. | Tyler | TX | — | ◇ UNVERIFIED |
| SMSsab Minnesota INC | Saint Paul | MN | — | ◇ UNVERIFIED |
| SSS & S Custom Iron Works Llc | Redmond | WA | — | ◇ UNVERIFIED |
| SDStainless Designs Inc.cn | Fort Collins | CO | — | ◇ UNVERIFIED |
| SSStainless Steel Concepts | Amarillo | TX | — | ◇ UNVERIFIED |
| SSStainless Steel Fabrications | West Milford | NJ | — | ◇ UNVERIFIED |
| SSStainless Steel Tanks, INC. | Saint Mary | MO | — | ◇ UNVERIFIED |
| STStandard Tool and Manufacturing | Grain Valley | MO | — | ◇ UNVERIFIED |
| STStandard Tube Sales CORP of Ne | Perth Amboy | NJ | — | ◇ UNVERIFIED |
| SBStar Building (formerly Ceco Buildings) | Lockeford | CA | — | ◇ UNVERIFIED |
| SBStar Building Sys | Elizabethton | TN | — | ◇ UNVERIFIED |
| SCStarcco Company, INC. | Maryland Heights | MO | — | ◇ UNVERIFIED |
| SSStarflite Systems INC. | Connoquenessing | PA | — | ◇ UNVERIFIED |
| SSStarflite Systems INC. | Saxonburg | PA | — | ◇ UNVERIFIED |
| SSStar Storage Solutions LLC | Lafayette | IN | — | ◇ UNVERIFIED |
| SSStar Storage Solutions LLC | Lafayette | IN | — | ◇ UNVERIFIED |
| SSState Steel of South Dakota, INC. | Sioux Falls | SD | — | ◇ UNVERIFIED |
| SSStation Steel Services, Inc | Milford | PA | — | ◇ UNVERIFIED |
| SEStatoil - Eisenbarth Pad | Clarington | OH | — | ◇ UNVERIFIED |
| SBSteel Buildings and Structures | Mount Airy | NC | — | ◇ UNVERIFIED |
| SISteelcase INC | Athens | AL | — | ◇ UNVERIFIED |
| SCSteel Ceilings INC | Johnstown | OH | — | ◇ UNVERIFIED |
| SCSteel Cell of North America INC. | Cornelia | GA | — | ◇ UNVERIFIED |
| SUSteelco U.S.A; Great Pacific Elbow Company; Deluxe Building Products | Chino | CA | — | ◇ UNVERIFIED |
| SCSteel Craft Rolling Door | New York | NY | — | ◇ UNVERIFIED |
| SDSteel Dynamics, INC. | Lake City | FL | — | ◇ UNVERIFIED |
| SDSteel Dynamics, INC. (sdi), Structural | Columbia City | IN | — | ◇ UNVERIFIED |
| SDSteel Dynamics, INC. - Swva, INC. | Huntington | WV | — | ◇ UNVERIFIED |
| SFSteel Fab | Lebanon | VA | — | ◇ UNVERIFIED |
| SMSteel & Metal Systems, INC. | Blackshear | GA | — | ◇ UNVERIFIED |
| SMSteel Mill Components INC | Warren | MI | — | ◇ UNVERIFIED |
| SSSteelox Systems, INC. | Washington Court House | OH | — | ◇ UNVERIFIED |
| SRSteel Resources Unlimited, INC. | Miami | FL | — | ◇ UNVERIFIED |
| SRSteel Resources Unlimited, INC. | Miramar | FL | — | ◇ UNVERIFIED |
| SSSteel Services, INC. | Weirton | WV | — | ◇ UNVERIFIED |
| SCSteelstar Corporation | Dacono | CO | — | ◇ UNVERIFIED |
| SSSteel Surplus, INC. | Houston | TX | — | ◇ UNVERIFIED |
| STSteel Tech Industrial CORP | Corona | CA | — | ◇ UNVERIFIED |
| STSteel Technologies LLC | Greensburg | IN | — | ◇ UNVERIFIED |
| STSteel Technologies LLC | Murfreesboro | TN | — | ◇ UNVERIFIED |
