 Skyline Steel CORP | Brooklyn | NY | — | ◇ UNVERIFIED |
| SLSlater Lemont CORP | Lemont | IL | — | ◇ UNVERIFIED |
| SASlob and Sons Pipe & Casing, INC. | Marion | OH | — | ◇ UNVERIFIED |
| SSSmi Steel Arkansas (dba Cmc Steel Ar) | Magnolia | AR | — | ◇ UNVERIFIED |
| SMSms Mill Services LLC Contractor of Ace | Burns Harbor | IN | — | ◇ UNVERIFIED |
| SESnelling Employment, LLC | Odessa | TX | — | ◇ UNVERIFIED |
| SMSnl-iov Montclair Owner LLC | Montclair | CA | — | ◇ UNVERIFIED |
| SISolsil Incorporated (0684000225) | Beverly | OH | — | ◇ UNVERIFIED |
| 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 |
| SSSouthern Steel Specialists | Clermont | GA | — | ◇ UNVERIFIED |
| SMSouthwind Milling Company, LLC | Pine Bluff | AR | — | ◇ UNVERIFIED |
| SSSovereign Steel Manufacturing, LLC | Allentown | PA | — | ◇ UNVERIFIED |
| SSpacerak | Marlette | MI | — | ◇ UNVERIFIED |
| SISpacewalker, INC. | Bonne Terre | MO | — | ◇ UNVERIFIED |
| SWSparkster Welding Fabrication & | Springtown | TX | — | ◇ UNVERIFIED |
| SMSpg Mechanical | Pocatello | ID | — | ◇ UNVERIFIED |
 Springs Fabrication, INC | Loveland | CO | — | ◇ UNVERIFIED |
| SSS & S Custom Iron Works Llc | Redmond | WA | — | ◇ UNVERIFIED |
| SSStainless Steel Tanks, INC. | Saint Mary | MO | — | ◇ UNVERIFIED |
| SMStar Metals, Inc. | Jurupa Valley | CA | — | ◇ UNVERIFIED |
| SPStar Pipe Products | Houston | TX | — | ◇ UNVERIFIED |
| STStar Tubular Services Division | Lone Star | TX | — | ◇ UNVERIFIED |
| SSState Steel of South Dakota, INC. | Sioux Falls | SD | — | ◇ UNVERIFIED |
| SSStation Steel Services, Inc | Milford | PA | — | ◇ 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 |
| SPSteel Pipe Fabricators, LLC | Norcross | GA | — | ◇ UNVERIFIED |
| SRSteel Resources Unlimited, INC. | Miramar | FL | — | ◇ UNVERIFIED |
| SRSteel Resources Unlimited, INC. | Miami | FL | — | ◇ UNVERIFIED |
| SSSteel Serevices INC | Norfolk | VA | — | ◇ UNVERIFIED |
 Steel Service Center, INC. | Lewiston | ME | — | ◇ UNVERIFIED |
| SSSteel Suppliers Erectors INC. | Wilmington | DE | — | ◇ UNVERIFIED |
| STSteel Technology & Design, INC. | Lakeland | FL | — | ◇ UNVERIFIED |
| SPSterling Pipe & Tube, INC. | Toledo | OH | — | ◇ UNVERIFIED |
| SSSterling Steel CO LLC | Sterling | IL | — | ◇ UNVERIFIED |
| SSSterling Steel Fabrications INC | West Palm Beach | FL | — | ◇ UNVERIFIED |
| SSSteven Steel Supply | Columbus | OH | — | ◇ UNVERIFIED |
| SGStone Gryphon Tactical LLC | Chula Vista | CA | — | ◇ UNVERIFIED |
| SCStupp CORP | Baton Rouge | LA | — | ◇ UNVERIFIED |
| S7Subsea 7 Ingleside | Ingleside | TX | — | ◇ UNVERIFIED |
| SGSummit Global Contractors, INC. | Vidor | TX | — | ◇ UNVERIFIED |
| SISummit Iron Works Group INC | Gardena | CA | — | ◇ UNVERIFIED |
| SSSummit Steel Corporation | Chagrin Falls | OH | — | ◇ UNVERIFIED |
| SPSuncoast Projects, LLC | Groveland | FL | — | ◇ UNVERIFIED |
| SGSuncoke Gpi LLC | Granite City | IL | — | ◇ UNVERIFIED |
| SMSuperior Metal Fabricators, INC. | Las Vegas | NV | — | ◇ UNVERIFIED |
