| RTRoyal Truck Body | Carson | CA | — | ◇ UNVERIFIED |
| RTRoyal Truck Body | Mcclellan | CA | — | ◇ UNVERIFIED |
| RTRoyal Truck Body INC | Paramount | CA | — | ◇ UNVERIFIED |
| RBR&R Bailey Properties, LLC | Mexia | TX | — | ◇ UNVERIFIED |
| RSR & S Godwin Truck Body CO LLC | Ivel | KY | — | ◇ UNVERIFIED |
| R7Rt. 72 Enterprises INC. | Bear | DE | — | ◇ UNVERIFIED |
| RCRuckstell California Sales CO INC | Fresno | CA | — | ◇ UNVERIFIED |
| RTRush Truck Centers of Illinois, INC. | Chambersburg | PA | — | ◇ UNVERIFIED |
| RRRv Retailer Idaho LLC Dba Blue Compass Rv | Redding | CA | — | ◇ UNVERIFIED |
 Saf-holland, INC. | Holland | MI | — | ◇ UNVERIFIED |
| SHSaf Holland Rowlett | Rowlett | TX | — | ◇ UNVERIFIED |
| SUSaf-holland Usa, INC. | Dumas | AR | — | ◇ UNVERIFIED |
| SBSambucci Brothers | Corona | NY | — | ◇ UNVERIFIED |
| SFSan Francisco Muni Marin Div | San Francisco | CA | — | ◇ UNVERIFIED |
| STSaxco Torque Converters INC | San Jose | CA | — | ◇ UNVERIFIED |
 Scelzi Enterprises INC | Shafter | CA | — | ◇ UNVERIFIED |
| Scelzi Enterprises INC | Fresno | CA | — | ◇ UNVERIFIED |
| Scelzi Enterprises INC | Fresno | CA | — | ◇ UNVERIFIED |
| SESchloth Enterprises INC | Portland | OR | — | ◇ UNVERIFIED |
| SASchultz Auto and Truck Repair Inc | Hamburg | NY | — | ◇ UNVERIFIED |
| SCScooter City | Sacramento | CA | — | ◇ UNVERIFIED |
| SHScott Hollingsworth Equipment Company | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SMScranton Manufacturing | Carroll | IA | — | ◇ UNVERIFIED |
| SMScranton Manufacturing Company INC Dba Mclaughlin Family Companies Inc, Newway | Booneville | MS | — | ◇ UNVERIFIED |
| SSSean Stevens Dba Vellano Forged Wheels | Ontario | CA | — | ◇ UNVERIFIED |
| SASelective Auto Services, INC. | Leeds | AL | — | ◇ UNVERIFIED |
| SESeoyon E-hwa Interior Systems Georgia, INC. | Lagrange | GA | — | ◇ UNVERIFIED |
| SMSharma Motors LLC | Montclair | CA | — | ◇ UNVERIFIED |
| STSignature Truck Systems LLC | Houghton Lake | MI | — | ◇ UNVERIFIED |
| SESimmons Equipment CO | Richlands | VA | — | ◇ UNVERIFIED |
| SFSimplified Fabricators Inc. | West Palm Beach | FL | — | ◇ UNVERIFIED |
| STSkaug Truck Body Wks | San Fernando | CA | — | ◇ UNVERIFIED |
| STSkaug Truck Body Works | San Fernando | CA | — | ◇ UNVERIFIED |
| STSmith Truck Body LLC | Rosebush | MI | — | ◇ UNVERIFIED |
| STSmith Truck Body, LLC , | Rosebush | MI | — | ◇ UNVERIFIED |
| SASmp Automotive Systems Plant 3 | Cottondale | AL | — | ◇ UNVERIFIED |
| SISolid Industrial Design INC | Troutdale | OR | — | ◇ UNVERIFIED |
| SFSpartan Fire, LLC | Charlotte | MI | — | ◇ UNVERIFIED |
| SMSpartan Motors Gtb LLC Dba Utilimaster | Montebello | CA | — | ◇ UNVERIFIED |
| SMSpartan Motors USA Incorporated | Bristol | IN | — | ◇ UNVERIFIED |
| STSpartan Truck Company | Sun Valley | CA | — | ◇ UNVERIFIED |
| STSpartan Truck Manufacturing INC | Vernon | CA | — | ◇ UNVERIFIED |
| SESpeciality Equipment | Santa Ana | CA | — | ◇ UNVERIFIED |
| STSpecialized Truck Equipment LLC | Eden Valley | MN | — | ◇ UNVERIFIED |
| SCSpectrum Cubic Incorporated | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SWSportsmobile West, INC. | Fresno | CA | — | ◇ UNVERIFIED |
| SCSpx Corporation | Lugoff | SC | — | ◇ UNVERIFIED |
| SMStahl Manufacturing | Cardington | OH | — | ◇ UNVERIFIED |
| SMStahl Manufacturing (0159000135)stahl Manufacturing (0159000135) | Cardington | OH | — | ◇ UNVERIFIED |
| SSStahl Scott Fetzer CO (0285030144) | Wooster | OH | — | ◇ UNVERIFIED |
