| JBJohn Bishop | Jacksons Gap | AL | — | ◇ UNVERIFIED |
 Johns Manville | Hillsboro | TX | — | ◇ UNVERIFIED |
| Johns Manville - Industrial Insulation | Fruita | CO | — | ◇ UNVERIFIED |
| JCJohnson Controls | Riverside | MO | — | ◇ UNVERIFIED |
| JCJohnson Controls | West Point | GA | — | ◇ UNVERIFIED |
| JCJohnson Controls Hoover Auto | Jefferson City | MO | — | ◇ UNVERIFIED |
| JCJohnson Controls (hoover Universal) | Belcamp | MD | — | ◇ UNVERIFIED |
| JCJohnson Controls, INC | Livermore | CA | — | ◇ UNVERIFIED |
| JCJohnson Controls, INC. | Atlanta | GA | — | ◇ UNVERIFIED |
| JCJohnson Controls Interiors - Lakewood/beechwood | Holland | MI | — | ◇ UNVERIFIED |
| JEJonconnie Enterprises INC | Sarasota | FL | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises | San Antonio | TX | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises Dba San Antonio Foam Fabric | San Antonio | TX | — | ◇ UNVERIFIED |
| JMJr Manufacturing INC | Manchester | TN | — | ◇ UNVERIFIED |
| JMJr Manufacturing, INC. | Fort Recovery | OH | — | ◇ UNVERIFIED |
| JIJsp International, INC. | Butler | PA | — | ◇ UNVERIFIED |
| KAKale and Ash INC Dba Mighty Club | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| KEKansas Eps | Lawrence | KS | — | ◇ UNVERIFIED |
| KNKasai North America, INC. | Chattanooga | TN | — | ◇ UNVERIFIED |
| KGK & G Foam Design | North Las Vegas | NV | — | ◇ UNVERIFIED |
| KFK&g Foam Design | Las Vegas | NV | — | ◇ UNVERIFIED |
| KCKimball CO INC | E Longmeadow | MA | — | ◇ UNVERIFIED |
| KEKimball Electronics Fabrication | Indianapolis | IN | — | ◇ UNVERIFIED |
| KIKingspan Insulated Panels | Mattoon | IL | — | ◇ UNVERIFIED |
| KIKingspan Insulated Panels | Modesto | CA | — | ◇ UNVERIFIED |
| KIKingspan Insulation | Mendota | IL | — | ◇ UNVERIFIED |
| KIKingspan Insulation (formerly Dyplast Products) | Opa Locka | FL | — | ◇ UNVERIFIED |
| KIKingspan Insulation LLC | Rockford | MN | — | ◇ UNVERIFIED |
| KCKiva Container Dba Cp Products | Anaheim | CA | — | ◇ UNVERIFIED |
| KGKnit Generation INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| KMKoshii Maxelum America, INC. | Poughkeepsie | NY | — | ◇ UNVERIFIED |
| KCKraken Case Company LLC | Wixom | MI | — | ◇ UNVERIFIED |
| KKtna | Hollywood | AL | — | ◇ UNVERIFIED |
| KLKushwood LLC | Ontario | CA | — | ◇ UNVERIFIED |
| LTL-3 Technologies, INC. | Goleta | CA | — | ◇ UNVERIFIED |
| LMLakeland Monroe Group - Plant 2 | Grand Rapids | MI | — | ◇ UNVERIFIED |
| LJLas Juntas Elementary | Martinez | CA | — | ◇ UNVERIFIED |
| LILathrop Industrial Owner, LLC | Lathrop | CA | — | ◇ UNVERIFIED |
| LHLaward Holdings, INC. | Atlanta | GA | — | ◇ UNVERIFIED |
| LCLear CORP Detroit | Detroit | MI | — | ◇ UNVERIFIED |
| LCLear Corporation | Selma | AL | — | ◇ UNVERIFIED |
| LCLear Corporation | Flint | MI | — | ◇ UNVERIFIED |
| LCLear Corporation, Farwell Plant (b7294) | Farwell | MI | — | ◇ UNVERIFIED |
| LTLeggera Technologies LLC | Grand Blanc | MI | — | ◇ UNVERIFIED |
 Leggett & Platt | Houston | MS | — | ◇ UNVERIFIED |
| LILeon Interiors INC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| LPLife-like Products INC | Vernon | CA | — | ◇ UNVERIFIED |
| LILifoam Industries | Peabody | MA | — | ◇ UNVERIFIED |
| LILifoam Industries, INC. | Rome | GA | — | ◇ UNVERIFIED |
| LILifoam Industries LLC | Chicago | IL | — | ◇ UNVERIFIED |
| LILifoam Industries, LLC | Vernon | CA | — | ◇ UNVERIFIED |
| LILifoam Industries, LLC | Belcamp | MD | — | ◇ UNVERIFIED |
| LILifoam Industries Sw Division | Waxahachie | TX | — | ◇ UNVERIFIED |
| LCLondon Church Furniture | London | KY | — | ◇ UNVERIFIED |
| LALos Angeles Air Lines INC | Vernon | CA | — | ◇ UNVERIFIED |
| LSLouisville Seating Systems INC | Shepherdsville | KY | — | ◇ UNVERIFIED |
| LCLucky Container INC | Vernon | CA | — | ◇ UNVERIFIED |
| LILuv INC Dba Fresh Press Ink | Roseville | CA | — | ◇ UNVERIFIED |
| MPMaaco Pottstown | Pottstown | PA | — | ◇ UNVERIFIED |
| MLMagna - Louisville Seating | Shepherdsville | KY | — | ◇ UNVERIFIED |
| MSMagna Seating of America, INC | Strongsville | OH | — | ◇ UNVERIFIED |
| MPMahle Powertrain LLC | Novi | MI | — | ◇ UNVERIFIED |
| MIManufacturers Industrial Group LLC | Lexington | TN | — | ◇ UNVERIFIED |
| MFMarco Foam Products INC | Santa Ana | CA | — | ◇ UNVERIFIED |
 Marine Fenders International INC | Wilmington | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products INC | Hayward | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products INC | Corona | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products- Packaging & Other Foam Products Manufacturing | Salt Lake City | UT | — | ◇ UNVERIFIED |
| MRMartin Ranch Manufacturing INC. | Rohnert Park | CA | — | ◇ UNVERIFIED |
| MIMastercraft Industries | Berlin | OH | — | ◇ UNVERIFIED |
| MCMaxwell Chase Technologies, LLC | Atlanta | GA | — | ◇ UNVERIFIED |
| MAMeridian Automotive Systems INC 1 & 7 Grand Rapids | Grand Rapids | MI | — | ◇ UNVERIFIED |
| MSM.h. Stallman | Providence | RI | — | ◇ UNVERIFIED |
| MFMichigan Foam Products LLC (n3078) | Grand Rapids | MI | — | ◇ UNVERIFIED |
| MTMickey Truck Bodies | High Point | NC | — | ◇ UNVERIFIED |
| MFMidwest Foam INC | Peoria | IL | — | ◇ UNVERIFIED |
| MUMidwest Urethane Processing Company | Tulsa | OK | — | ◇ UNVERIFIED |
| MMMilsco Manufacturing Jackson Facility | Jackson | MI | — | ◇ UNVERIFIED |
| MMMilsco Mfg CO | Milwaukee | WI | — | ◇ UNVERIFIED |
| MDMinnesota Diversified Products INC | Rockford | MN | — | ◇ UNVERIFIED |
| MMM & M Cone, INC. | Chatsworth | GA | — | ◇ UNVERIFIED |
| MAModern Assemblies INC | New York Mills | MN | — | ◇ UNVERIFIED |
| MFMolded Fiber Glass Alabama Plant 2 | Opp | AL | — | ◇ UNVERIFIED |
| MPMoldrite Products, INC. | Waukesha | WI | — | ◇ UNVERIFIED |
| MCMonsanto Company | Anaheim | CA | — | ◇ UNVERIFIED |
| MCMonster City Studios | Fresno | CA | — | ◇ UNVERIFIED |
| MHMVC Holdings, LLC | Roseville | MI | — | ◇ UNVERIFIED |
| MMMvg Molded Products | Santa Rosa | CA | — | ◇ UNVERIFIED |
| MGMy Guy & I, INC. | Delray Beach | FL | — | ◇ UNVERIFIED |
| NPNatural Polymers LLC | Cortland | IL | — | ◇ UNVERIFIED |
| NPNcfi Polyurethanes Slc | Clearfield | UT | — | ◇ UNVERIFIED |
| NONeaton of Rome, INC. | Rome | GA | — | ◇ UNVERIFIED |
| NINebraska Inds | Wauseon | OH | — | ◇ UNVERIFIED |
| NBNewell Brands, INC. | Peabody | MA | — | ◇ UNVERIFIED |
| NCNewton County Landfill | Brook | IN | — | ◇ UNVERIFIED |
| NWNew Wincup Holdings INC | Metuchen | NJ | — | ◇ UNVERIFIED |
| NWNew Wincup Holdings INC | West Chicago | IL | — | ◇ UNVERIFIED |
| NWNew Wincup Holdings, INC | Corte Madera | CA | — | ◇ UNVERIFIED |
| NBNielsen & Bainbridge | Bridgeview | IL | — | ◇ UNVERIFIED |
| NBNielsen & Bainbridge, LLC. | Bridgeview | IL | — | ◇ UNVERIFIED |
