| SWSteel Warehouse of Tennessee LLC | Chattanooga | TN | — | ◇ UNVERIFIED |
| SSSterling Stainless Tube CORP | Englewood | CO | — | ◇ UNVERIFIED |
| SFStewart Felty | Williamsburg | VA | — | ◇ UNVERIFIED |
| STS & T International, INC. | Orange | TX | — | ◇ UNVERIFIED |
| SCStone City Ironworks INC | Bedford | IN | — | ◇ UNVERIFIED |
| SIStrand Industries | Riverside | CA | — | ◇ UNVERIFIED |
| SIStripco, INC. | Mishawaka | IN | — | ◇ UNVERIFIED |
| SEStrom Engineering Corporation | New Bedford | MA | — | ◇ UNVERIFIED |
| SBStudco Building Systems | Webster | NY | — | ◇ UNVERIFIED |
| SOSunrise of Carmichael | Carmichael | CA | — | ◇ UNVERIFIED |
| SFSuperb Fabricating LLC | New Hudson | MI | — | ◇ UNVERIFIED |
| SFSuperb Fabricating LLC | South Lyon | MI | — | ◇ UNVERIFIED |
| SMSupreme Manufacutring, INC. | Stoneboro | PA | — | ◇ UNVERIFIED |
| SSSvp Steel LLC | Phoenix | AZ | — | ◇ UNVERIFIED |
| SSSwedish Steel | Pittsburgh | PA | — | ◇ UNVERIFIED |
| TETayson Enterprises Holding LLC | Whitney Point | NY | — | ◇ UNVERIFIED |
| TPTheis Precision Steel CORP | Bristol | CT | — | ◇ UNVERIFIED |
 The Worthington Steel Company (1318178701) | Cuyahoga Heights | OH | — | ◇ UNVERIFIED |
| TSThomas Steel Strip Corporation Tata Steel Plating | Warren | OH | — | ◇ UNVERIFIED |
| TFThompson Fabricated Steel Products, INC. | Center Point | AL | — | ◇ UNVERIFIED |
| TFThompson Fabricated Steel Products, INC. | Trussville | AL | — | ◇ UNVERIFIED |
| TSThompson Steel CO INC | Franklin Park | IL | — | ◇ UNVERIFIED |
| TTimet | Vallejo | CA | — | ◇ UNVERIFIED |
| TKTmk-ipsco Koppel Tubulars, LLC | Ambridge | PA | — | ◇ UNVERIFIED |
| TToolmax | Latrobe | PA | — | ◇ UNVERIFIED |
| TMTpc Metals LLC | Bryan | OH | — | ◇ UNVERIFIED |
| TMTpc Metals, LLC | Canton | OH | — | ◇ UNVERIFIED |
| TMTrinity Machne & Fabrication | Palestine | TX | — | ◇ UNVERIFIED |
| TSTri-state Shearing and Bending INC. | Brooklyn | NY | — | ◇ UNVERIFIED |
| TST S a Manufacturing | Omaha | NE | — | ◇ UNVERIFIED |
| TPTsk Partners, INC. | Erie | PA | — | ◇ UNVERIFIED |
| UUlbrich | Pico Rivera | CA | — | ◇ UNVERIFIED |
| UPUltra Play Systems, INC | Red Bud | IL | — | ◇ UNVERIFIED |
| UPUnited Power Generation INC | Riverside | CA | — | ◇ UNVERIFIED |
| UPUniversal Pipe & Steel Supply, INC | Fort Myers | FL | — | ◇ UNVERIFIED |
| UFUS Fabrication of East Texas Incorporated | Tyler | TX | — | ◇ UNVERIFIED |
| USUS Steel Gary Complex | Gary | IN | — | ◇ UNVERIFIED |
| UTU.s. Tubular Products | Mckeesport | PA | — | ◇ UNVERIFIED |
| VPValley Plating and Fabricating | Green Bay | WI | — | ◇ UNVERIFIED |
 Wakefield Thermal Solutions INC | Fall River | MA | — | ◇ UNVERIFIED |
| WTWallner Tooling/expac, INC. | Kennesaw | GA | — | ◇ UNVERIFIED |
| WCWendt Corporation | Buffalo | NY | — | ◇ UNVERIFIED |
| WEWest End Fabricators Incorporated | Richmond | VA | — | ◇ UNVERIFIED |
| WMWestern Metal Enterprises, INC. | Montebello | CA | — | ◇ UNVERIFIED |
| WHWest Homestead Engineering & Machine | Pittsburgh | PA | — | ◇ UNVERIFIED |
| WSWolf Steel U.s.a. INC. | Crittenden | KY | — | ◇ UNVERIFIED |
| WAWorthington Armstron/wave - Malvern | Malvern | PA | — | ◇ UNVERIFIED |
| WIWorthington Industries | Cleveland | OH | — | ◇ UNVERIFIED |
| WIWorthington Industries - Cleveland | Cuyahoga Heights | OH | — | ◇ UNVERIFIED |
| WSWorthington Samuel Coil Processing, LLC. (1318007554) | Cleveland | OH | — | ◇ UNVERIFIED |
