| 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 |
