| SBShawcor Beaumont Cement Pipe Coating Facility | Beaumont | TX | — | ◇ UNVERIFIED |
| SPShawcor Pipe Protection | Pearland | TX | — | ◇ UNVERIFIED |
| SPShawcor Pipe Protection LLC | Portland | OR | — | ◇ UNVERIFIED |
| SPShawcor Pipe Protection LLC. | Fontana | CA | — | ◇ UNVERIFIED |
| SMSheaffer Manufacturing CO LLC | Fort Madison | IA | — | ◇ UNVERIFIED |
| SIShiloh Indusries | Roseville | MI | — | ◇ UNVERIFIED |
| SIShiloh Industries | Warren | MI | — | ◇ UNVERIFIED |
| SIShiloh Industries | Valley City | OH | — | ◇ UNVERIFIED |
| SIShiloh Industries, INC. | Pendergrass | GA | — | ◇ UNVERIFIED |
| SIShiloh Industries INC Liverpool Stamping Plant | Valley City | OH | — | ◇ UNVERIFIED |
| SIShiloh Industries INC Mtd Automotive Div | Cleveland | OH | — | ◇ UNVERIFIED |
| SJShimmick/danny's Joint Venture | Mill Valley | CA | — | ◇ UNVERIFIED |
| SBShollenbarger - Borella INC Dba Golden State Steel | Fowler | CA | — | ◇ UNVERIFIED |
| SDSign Designs, INC. | Modesto | CA | — | ◇ UNVERIFIED |
| SVSilicon Valley Precision Cleaning | San Jose | CA | — | ◇ UNVERIFIED |
| SFSilverline Finishing INC. | Ogden | UT | — | ◇ UNVERIFIED |
| SISimcote INC | Saint Paul | MN | — | ◇ UNVERIFIED |
| SFSk Finishing INC | Lorain | OH | — | ◇ UNVERIFIED |
| SCSkrlin Coating & Blasting INC. | Niagara Falls | NY | — | ◇ UNVERIFIED |
| SKS K Ventures INC | Glen Allen | VA | — | ◇ UNVERIFIED |
| SISkycoat Industrial Armor | Baldwin | WI | — | ◇ UNVERIFIED |
| STSky Tek LLC | Livonia | MI | — | ◇ UNVERIFIED |
| SUSkyway USA | Grizzly Flats | CA | — | ◇ UNVERIFIED |
| SISmac Industries | Redwood City | CA | — | ◇ UNVERIFIED |
| SMSmedberg Machine Corporation | Chicago Heights | IL | — | ◇ UNVERIFIED |
| SPSmilovitz Professional Service | Redwood City | CA | — | ◇ UNVERIFIED |
| SCSmith County Industrial Coatings, LLC | Gordonsville | TN | — | ◇ UNVERIFIED |
| SPSMP Powder Coating LLC | Candor | NY | — | ◇ UNVERIFIED |
| SASmw Automotive | Warren | MI | — | ◇ UNVERIFIED |
| SASmw Automotive, LLC | Shelbyville | TN | — | ◇ UNVERIFIED |
| SDSocal Diesel | Santa Clarita | CA | — | ◇ UNVERIFIED |
| SPSoc-co Plastic Coating CO | Rancho Cucamonga | CA | — | ◇ UNVERIFIED |
| SSodecia | Lake Orion | MI | — | ◇ UNVERIFIED |
| SSodecia | Sterling Heights | MI | — | ◇ UNVERIFIED |
| SASodecia Automotive Auburn | Auburn | AL | — | ◇ UNVERIFIED |
| SNSodecia North America | Roseville | MI | — | ◇ UNVERIFIED |
| SNSodecia North America | Center Line | MI | — | ◇ UNVERIFIED |
| SNSodecia North America Center Line | Center Line | MI | — | ◇ UNVERIFIED |
| SSSodecia Sterling Heights | Sterling Heights | MI | — | ◇ UNVERIFIED |
| SUSodecia USA Automotive CORP | Lake Orion | MI | — | ◇ UNVERIFIED |
| SOSolarcycle Odessa | Odessa | TX | — | ◇ UNVERIFIED |
| SCSolid Concepts | Valencia | CA | — | ◇ UNVERIFIED |
| SMSolomon Morgan, LLC | Austell | GA | — | ◇ UNVERIFIED |
| SASouth Atlantic Galvanizing | Little Rock | AR | — | ◇ UNVERIFIED |
| SRSoutheastern Rack Company | Vero Beach | FL | — | ◇ UNVERIFIED |
| SFSoutheast Finishing Highway 65-closed | Conway | SC | — | ◇ UNVERIFIED |
| SDSouthern Die Casting CORP | Miami | FL | — | ◇ UNVERIFIED |
| SPSouthern Powder Coatings, INC. | Moultrie | GA | — | ◇ UNVERIFIED |
| SISouthland Industrial Coastings, LLC - Amite Facility | Amite | LA | — | ◇ UNVERIFIED |
| SGSouthwest Galvanizing, INC. | San Antonio | TX | — | ◇ UNVERIFIED |
| SMSouthwest Metal Finishing - Calhoun Rd Plt | New Berlin | WI | — | ◇ UNVERIFIED |
| SISpartan Industrial INC | Detroit | MI | — | ◇ UNVERIFIED |
| SSSpd Solutions, INC. | Brooksville | FL | — | ◇ UNVERIFIED |
| SCSpecialized Coatings INC | Anoka | MN | — | ◇ UNVERIFIED |
| SPSpecialized Powder Coating | Huntington Beach | CA | — | ◇ UNVERIFIED |
| SASpecialty Application Services INC - Port Allen Facility | Port Allen | LA | — | ◇ UNVERIFIED |
| SISpecialty Industrial Coatings Holdings, LLC | Lakeville | IN | — | ◇ UNVERIFIED |
| SMSpecialty Manufacturing CO | Pineville | NC | — | ◇ UNVERIFIED |
| SCSpectrum Coatings | Litchfield | MN | — | ◇ UNVERIFIED |
| SDSpectrum Decorative Finishes, INC. | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SESpectrum E-coat, INC (b7037) | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SISpectrum Industries Finishing | San Jose | CA | — | ◇ UNVERIFIED |
| SPSpectrum Paint and Powder Works | Boulder | CO | — | ◇ UNVERIFIED |
| SPSpectrum Powder Coat & Paint | Hayward | CA | — | ◇ UNVERIFIED |
| SPSpi Powder Coatings | Red Bluff | CA | — | ◇ UNVERIFIED |
| SISportpaint INC. Plant 3 | Louisville | KY | — | ◇ UNVERIFIED |
| SPSportpaint Plant 2 | Louisville | KY | — | ◇ UNVERIFIED |
| SFSpra Fin Inc/north Wales | North Wales | PA | — | ◇ UNVERIFIED |
| SASpray Art Finishers | Escondido | CA | — | ◇ UNVERIFIED |
| SFSpray Force International INC | Fresno | CA | — | ◇ UNVERIFIED |
| SESprayline Enter. INC | Ontario | CA | — | ◇ UNVERIFIED |
| STSpray Technology | Santa Clara | CA | — | ◇ UNVERIFIED |
| SISpraytek INC | Ferndale | MI | — | ◇ UNVERIFIED |
| SISpraytronics INC | Santa Clara | CA | — | ◇ UNVERIFIED |
| SFSps Finishing LLC | Redwood City | CA | — | ◇ UNVERIFIED |
| SASrc Ajin- Wooshin Fund Iv, LLC | Cusseta | AL | — | ◇ UNVERIFIED |
| SCSrs Coatings LLC | Santa Clara | CA | — | ◇ UNVERIFIED |
| SHSsab Hardtech INC | Mason | MI | — | ◇ UNVERIFIED |
| SEStamar Engineering | Montebello | CA | — | ◇ UNVERIFIED |
| S2Stanco 2019 LLC | Bensenville | IL | — | ◇ UNVERIFIED |
| SFStanley Fastening Systems | North Kingstown | RI | — | ◇ UNVERIFIED |
| SEStar Extruded Shapes, INC. | Columbiana | OH | — | ◇ UNVERIFIED |
| SSStar Spray | Santa Clara | CA | — | ◇ UNVERIFIED |
| SPStatesboro Powdercoating | Statesboro | GA | — | ◇ UNVERIFIED |
| SCStatic Control Components, INC. - Plant 17 | Sanford | NC | — | ◇ UNVERIFIED |
| SCStatics Coatings | Clifton City | NJ | — | ◇ UNVERIFIED |
| SCStay Classic Enterprises LLC | Ashland | MA | — | ◇ UNVERIFIED |
| SCSteel Coatings INC | Salt Lake City | UT | — | ◇ UNVERIFIED |
| SFSteel Framing Systems, LLC | Columbus | GA | — | ◇ UNVERIFIED |
| SMSteel Mgmt Sys Llc/upper Nazareth | Bath | PA | — | ◇ UNVERIFIED |
| SPSteel Painters | Beaumont | TX | — | ◇ UNVERIFIED |
| SPSteel Painters INC Columbia Way | Vancouver | WA | — | ◇ UNVERIFIED |
| SSteelscape | Richmond | CA | — | ◇ UNVERIFIED |
| SFSteelscape Fairfield | Fairfield | AL | — | ◇ UNVERIFIED |
| SVSteel Valley Industrial Coatings LLC | North Lima | OH | — | ◇ UNVERIFIED |
 Stephens Pipe & Steel LLC Decatur Facility | Russell Springs | KY | — | ◇ UNVERIFIED |
| SPSteve's Plating Corporation | Burbank | CA | — | ◇ UNVERIFIED |
| SMStg/industrialex Manufacturing | Colorado Springs | CO | — | ◇ UNVERIFIED |
| SSStop & Shop Company | Braintree | MA | — | ◇ UNVERIFIED |
| SSStop & Shop Supermarket CO LLC | Braintree | MA | — | ◇ UNVERIFIED |
