| IFInternational Foam & Trim | Jackson | MI | — | ◇ UNVERIFIED |
 International Packaging, INC. | Colorado Springs | CO | — | ◇ UNVERIFIED |
| ICInter-plastics Corporation | Saint Charles | IL | — | ◇ UNVERIFIED |
| IFInvicta Foam Products LLC | West Sacramento | CA | — | ◇ UNVERIFIED |
| IIIpg-usa INC. Dba Western Induspac Packaging Group | Livermore | CA | — | ◇ UNVERIFIED |
| ILI.p.i. LLC | Colorado Springs | CO | — | ◇ UNVERIFIED |
| IPIso Panels INC | Richland | MS | — | ◇ UNVERIFIED |
 Iso Technologies | Heath | OH | — | ◇ UNVERIFIED |
| IRItw Rippey CORP | El Dorado Hills | CA | — | ◇ UNVERIFIED |
| IPIvex Protective Packaging INC. | Sidney | OH | — | ◇ UNVERIFIED |
| JFJackson Furniture Industries ** Inactive ** | Asheboro | NC | — | ◇ UNVERIFIED |
| JPJacobs Plastics INC | Adrian | MI | — | ◇ UNVERIFIED |
| JSJCA Services LLC | Orem | UT | — | ◇ UNVERIFIED |
| JKJ & K Foam Fabricating, INC. | Pottstown | PA | — | ◇ UNVERIFIED |
| JBJohn Bishop | Jacksons Gap | AL | — | ◇ UNVERIFIED |
 Johns Manville | Hillsboro | TX | — | ◇ UNVERIFIED |
| Johns Manville - Industrial Insulation | Fruita | CO | — | ◇ UNVERIFIED |
| JCJohnson Controls, INC | Livermore | CA | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises | San Antonio | TX | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises Dba San Antonio Foam Fabric | San Antonio | TX | — | ◇ UNVERIFIED |
| JIJsp International, INC. | Butler | PA | — | ◇ UNVERIFIED |
| KEKansas Eps | Lawrence | KS | — | ◇ 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 | Modesto | CA | — | ◇ UNVERIFIED |
| KIKingspan Insulated Panels | Mattoon | IL | — | ◇ 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 |
| KCKraken Case Company LLC | Wixom | MI | — | ◇ UNVERIFIED |
| KLKushwood LLC | Ontario | CA | — | ◇ UNVERIFIED |
| LTL-3 Technologies, INC. | Goleta | CA | — | ◇ UNVERIFIED |
| LILathrop Industrial Owner, LLC | Lathrop | CA | — | ◇ UNVERIFIED |
| LCLear CORP Detroit | Detroit | MI | — | ◇ UNVERIFIED |
| LCLear Corporation | Selma | AL | — | ◇ UNVERIFIED |
| LCLear Corporation, Farwell Plant (b7294) | Farwell | 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 |
| LCLucky Container INC | Vernon | CA | — | ◇ UNVERIFIED |
| MPMaaco Pottstown | Pottstown | PA | — | ◇ 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 |
| MIMastercraft Industries | Berlin | OH | — | ◇ UNVERIFIED |
| MCMaxwell Chase Technologies, LLC | Atlanta | GA | — | ◇ 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 |
| MDMinnesota Diversified Products INC | Rockford | MN | — | ◇ UNVERIFIED |
| MMM & M Cone, INC. | Chatsworth | GA | — | ◇ 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 |
| 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 |
| 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 |
| NBNoa Brands America - 1460 Overlook Dr | Lafayette | CO | — | ◇ UNVERIFIED |
| NINomaco Incorporated | Youngsville | NC | — | ◇ UNVERIFIED |
| NZNomaco Zebulon | Zebulon | NC | — | ◇ UNVERIFIED |
| NINordock Incorporated | Westerville | OH | — | ◇ UNVERIFIED |
| NPNorthern Products CO | Alsip | IL | — | ◇ UNVERIFIED |
| NFNorthwest Foam Products, INC | Twin Falls | ID | — | ◇ UNVERIFIED |
| NLNovipax LLC | Indianapolis | IN | — | ◇ UNVERIFIED |
| NLNovipax, LLC Fka Cryovac Food Packaging | Indianapolis | IN | — | ◇ UNVERIFIED |
| NONpx One/reading | Reading | PA | — | ◇ UNVERIFIED |
| OCOklahoma City Polyethylene Foam Extrusion Plant | Yukon | OK | — | ◇ UNVERIFIED |
| OPOlympic Products, LLC | Greensboro | NC | — | ◇ UNVERIFIED |
| OIOpco Inc/latrobe | Latrobe | PA | — | ◇ UNVERIFIED |
| OAOtb Architectural Elements, INC. | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| OCOwens Corning Foam Insulation Gresham | Portland | OR | — | ◇ UNVERIFIED |
| OCOwens Corning Insulating Systems | Cortland | IL | — | ◇ UNVERIFIED |
| OROwner Revolution, INC. | Atlantic | IA | — | ◇ UNVERIFIED |
| PPPacemaker Plastics CO. INC. (0679000103) | Newcomerstown | OH | — | ◇ UNVERIFIED |
| PFPacific Foam LLC | Portland | OR | — | ◇ UNVERIFIED |
| PMPacific Miniatures | Fullerton | CA | — | ◇ UNVERIFIED |
| PUPacific Urethanes, LLC | Ontario | CA | — | ◇ UNVERIFIED |
